{
  "url": "https://openlegislation.uk/childcare-payments-act-2014/section-71",
  "json_url": "https://openlegislation.uk/childcare-payments-act-2014/section-71.json",
  "legislation": "ukpga/2014/28",
  "legislation_title": "Childcare Payments Act 2014",
  "legislation_url": "https://openlegislation.uk/childcare-payments-act-2014",
  "path": "section/71",
  "kind": "section",
  "number": "71",
  "heading": "Interpretation",
  "text": "(1) In this Act—\n“account-holder” has the meaning given by section 15(10);\n“account provider” has the meaning given by section 15(10);\n“appealable decision” has the meaning given by section 56(3);\n“childcare” has the meaning given by section 2(1);\n“childcare account” has the meaning given by section 15;\n“the Commissioners” means the Commissioners for Her Majesty's Revenue and Customs;\n“declaration of eligibility” has the meaning given by section 4;\n“enactment” includes—\n(a)an enactment contained in subordinate legislation,\n(b)an enactment contained in, or in an instrument made under, an Act of the Scottish Parliament,\n(c)an enactment contained in, or in an instrument made under, a Measure or Act of the National Assembly for Wales, and\n(d)an enactment contained in, or in an instrument made under, Northern Ireland legislation;\n“entitlement period” means a period determined in accordance with section 5;\n“HMRC” means Her Majesty's Revenue and Customs;\n“ITEPA 2003” means the Income Tax (Earnings and Pensions) Act 2003;\n“partner” is to be read in accordance with regulations made under section 3(5);\n“permitted payment” has the meaning given by section 20(3);\n“prohibited payment” has the meaning given by section 20(4);\n“qualifying child” has the meaning given by section 14;\n“qualifying childcare” has the meaning given by section 2(2);\n“qualifying payment” has the meaning given by section 19;\n“tax credit” has the same meaning as in the Tax Credits Act 2002;\n“top-up element”, in relation to an amount, has the meaning given by section 21;\n“top-up payment” is to be read in accordance with section 1;\n“universal credit” means universal credit payable under—\n(a)Part 1 of the Welfare Reform Act 2012, or\n(b)any provision made for Northern Ireland which corresponds to that Part of that Act.\n(2) In this Act—\n(a) references to a valid declaration of eligibility are to be read in accordance with section 4(2), and\n(b) references to an active childcare account are to be read in accordance with section 17(3).",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2014/28/section/71",
    "retrieved_at": "2026-10-29T09:07:18.833716+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}