14(1)  Subject to paragraph (1A), [f]or the purposes of section 12 of the Act charges incurred for child care are charges paid by the person, or in the case of a joint claim, by either or both of the persons, for child care provided for any child for whom the person, or at least one of the persons, is responsible within the meaning of regulation 3 of the Child Tax Credit Regulations 2002.

In these Regulations, such charges are called “relevant child care charges”.

14(1A)  Child care charges do not include charges in respect of care provided by–

(a)a relative of the child, wholly or mainly in the child’s home, or

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