http://www.legislation.gov.uk/id/uksi/2005/93

http://www.legislation.gov.uk/uksi/2005/93/section/9/made

The Tax Credits (Approval of Child Care Providers) Scheme 2005

Tax credits

Child care

First aid

Child tax credit

First aid training

King's Printer of Acts of Parliament

2016-09-29

TAX CREDITS, ENGLAND

This Scheme provides for the approval of child care providers for the purposes of section 12(5) of the Tax Credits Act 2002 (“the Act”). The Secretary of State is the “appropriate national authority” in relation to care provided in England. Qualifying child care (as defined) provided by a person approved in accordance with this Scheme constitutes care provided by a person of a prescribed description for the purposes of section 12(4) of the Act. Regulations made under section 12(1) of the Act prescribe the circumstances in which entitlement to working tax credit in respect of care provided by a person approved in accordance with this Scheme may arise. (See the Working Tax Credit (Entitlement and Maximum Rate) Regulations 2002 (S.I. 2002/2005)).

The Tax Credits (Approval of Child Care Providers) Scheme 2005

The Tax Credits (Child Care Providers) (Miscellaneous Revocation and Transitional Provisions) (England) Scheme 2007

reg 4

The Tax Credits (Approval of Child Care Providers) Scheme 2005

Scheme

The Tribunals, Courts and Enforcement Act 2007 (Transitional and Consequential Provisions) Order 2008

Sch. 1

para. 329(b)

art. 1

Provision of information by approval body9

The approval body shall supply to the Commissioners of Inland Revenue such information as they may require for the discharge of any of their functions relating to working tax credit and which is information relating to the approval, or the refusal or withdrawal of approval, of persons under this Scheme.