Regulation 3 Amendment to the Childcare Payments Regulations 2015

in paragraph (1)(b) omit “and”;

at the end of paragraph (1)(c) for “.” substitute “;”, and then insert—

“(d)

be accompanied by a confirmation, if required by HMRC^f2.”; and

for paragraph (7)^f3 substitute—

“(7)

In this regulation—

• “a confirmation” means a confirmation made to HMRC, orally or in writing, by a declarant or their partner that they have complied with the requirement in section 8(1)(a) of the Taxes Management Act 1970^f4 within the period specified in section 8(1D), except where either section 8(1F) or 8(1G) applies where the time limit specified in that section applies;

• “declarant” means a person who makes a declaration of eligibility for the purposes of either opening a childcare account or reconfirming eligibility.”.