TFC12250 - Other customers who cannot make a TFC declaration: residents of prescribed states receiving childcare support

Childcare Payments (Eligibility) Regulations 2015, regulation 17

For a resident of a prescribed state who is in qualifying paid work in the UK this includes a scheme which, under the law of a prescribed state, provides support of a substantially similar character to a scheme under section 270A or 318A of the Income Tax (Earnings and Pensions) Act 2003 and national authority includes an authority of a prescribed state.