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Regulation 11 Opening a childcare account

United Kingdom

(1)

An application to open a childcare account must—

(a)

be in the form specified by HMRC;

(b)

be made to HMRC in accordance with regulation 22;

(c)

contain information specified by HMRC to identify the applicant, the applicant's partner (if any) and the child in respect of whom the account is to be held; and

F1(d)

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F2(2)

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F3(3)

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Annotations

Textual amendments

F1

Reg. 11(1)(d) omitted (5.9.2016) by virtue of The Childcare Payments (Amendment) Regulations 2016 (S.I. 2016/796), regs. 1, 6

F2

Reg. 11(2) omitted (5.9.2016) by virtue of The Childcare Payments (Amendment) Regulations 2016 (S.I. 2016/796), regs. 1, 6

F3

Reg. 11(3) omitted (5.9.2016) by virtue of The Childcare Payments (Amendment) Regulations 2016 (S.I. 2016/796), regs. 1, 6