Regulation 12 Amendment of the Principal Regulations

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

in sub-paragraph (b)—

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

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

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 1999^f1 or the Tax Credits (Approval of Child Care Providers) Scheme 2005^f2; and”.