{
  "url": "https://openlegislation.uk/childcare-payments-regulations-2015/regulation-10",
  "json_url": "https://openlegislation.uk/childcare-payments-regulations-2015/regulation-10.json",
  "legislation": "uksi/2015/522",
  "legislation_title": "The Childcare Payments Regulations 2015",
  "legislation_url": "https://openlegislation.uk/childcare-payments-regulations-2015",
  "path": "regulation/10",
  "kind": "regulation",
  "number": "10",
  "heading": "Appointment by account-holder of person to manage childcare account",
  "text": "(1) An account-holder may appoint a person to manage a childcare account on behalf of the account-holder.\n(2) The person appointed under paragraph (1) must be an individual whose name is notified to HMRC before any function is performed on behalf of the account-holder.\n(3) Except where HMRC otherwise allow, an account-holder cannot appoint under paragraph (1)—\n(a) an individual who is an account provider or is an owner of an account provider;\n(b) an individual who provides services to an account provider in connection with the provision or management of a childcare account—\n(i) as an employee of the account provider;\n(ii) as an employee of a person providing such services to the account provider; or\n(iii) as a self-employed person; or\n(c) an individual who provides qualifying childcare for a child of the account-holder.\n(4) A person may be appointed under paragraph (1) to manage not more than 5 childcare accounts at any time (whether or not on behalf of the same account-holder).\n(5) A person appointed under paragraph (1) may not make a declaration of eligibility on behalf of the account-holder.\n(6) Paragraphs (3), (4) and (5) do not apply to an account-holder's partner appointed under paragraph (1) to manage all the childcare accounts of that account-holder.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2015/522/regulation/10",
    "retrieved_at": "2026-10-28T23:44:37.199436+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."
}