Amendment of the Principal Regulations12

1

Schedule 2 is amended in accordance with this regulation.

2

In paragraph 13(4)—

a

in sub-paragraph (a), omit “and has not made an election under paragraph (3) of Schedule 4”;

b

in sub-paragraph (b)—

i

after “is” in the first place it appears, insert “not”;

ii

omit “and has not made an election under paragraph (3) of Schedule 4”.

3

In paragraph 14—

a

in sub-paragraph (1), omit “has not made an election under paragraph (3) of Schedule 4 and he”;

b

in sub-paragraph (3) for “paragraph 13(2)” in the second and third places it appears, substitute “sub-paragraph (2)”;

c

in sub-paragraph (9) for the definition of “approved childcare provider”, substitute—

  • “approved childcare provider” means a childcare provider approved in accordance with the Tax Credit (New Category of Child Care Provider) Regulations 19997 or the Tax Credits (Approval of Child Care Providers) Scheme 20058; and