{
  "url": "https://openlegislation.uk/tax-credits-approval-of-child-care-providers-scheme-2005",
  "json_url": "https://openlegislation.uk/tax-credits-approval-of-child-care-providers-scheme-2005.json",
  "id": "uksi/2005/93",
  "title": "The Tax Credits (Approval of Child Care Providers) Scheme 2005",
  "short_title": "Tax Credits (Approval of Child Care Providers) 2005",
  "long_title": "This Scheme provides for the approval of child care providers for the purposes of section 12(5) of the Tax Credits Act 2002 (“the Act”). The Secretary of State is the “appropriate national authority” in relation to care provided in England. Qualifying child care (as defined) provided by a person approved in accordance with this Scheme constitutes care provided by a person of a prescribed description for the purposes of section 12(4) of the Act. Regulations made under section 12(1) of the Act prescribe the circumstances in which entitlement to working tax credit in respect of care provided by a person approved in accordance with this Scheme may arise. (See the Working Tax Credit (Entitlement and Maximum Rate) Regulations 2002 (S.I. 2002/2005)).",
  "citation": "S.I. 2005/93",
  "type": "uksi",
  "year": "2005",
  "number": "93",
  "version": "current",
  "date": "2005-01-24",
  "revised": false,
  "valid_from": null,
  "extent": null,
  "unapplied_effects": 2,
  "provisions": [
    {
      "path": "introduction",
      "kind": "introduction",
      "number": null,
      "heading": "Introductory text",
      "url": "https://openlegislation.uk/tax-credits-approval-of-child-care-providers-scheme-2005/introduction",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "section/1",
      "kind": "section",
      "number": "1",
      "heading": "Citation, commencement and application",
      "url": "https://openlegislation.uk/tax-credits-approval-of-child-care-providers-scheme-2005/section-1",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "section/2",
      "kind": "section",
      "number": "2",
      "heading": "Definitions",
      "url": "https://openlegislation.uk/tax-credits-approval-of-child-care-providers-scheme-2005/section-2",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "section/3",
      "kind": "section",
      "number": "3",
      "heading": "Specified body",
      "url": "https://openlegislation.uk/tax-credits-approval-of-child-care-providers-scheme-2005/section-3",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "section/4",
      "kind": "section",
      "number": "4",
      "heading": "Requirements of the Scheme",
      "url": "https://openlegislation.uk/tax-credits-approval-of-child-care-providers-scheme-2005/section-4",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "section/5",
      "kind": "section",
      "number": "5",
      "heading": "Qualifying Child Care",
      "url": "https://openlegislation.uk/tax-credits-approval-of-child-care-providers-scheme-2005/section-5",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "section/6",
      "kind": "section",
      "number": "6",
      "heading": "Approved person",
      "url": "https://openlegislation.uk/tax-credits-approval-of-child-care-providers-scheme-2005/section-6",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "section/7",
      "kind": "section",
      "number": "7",
      "heading": "Approval criteria",
      "url": "https://openlegislation.uk/tax-credits-approval-of-child-care-providers-scheme-2005/section-7",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "section/8",
      "kind": "section",
      "number": "8",
      "heading": "Approval system",
      "url": "https://openlegislation.uk/tax-credits-approval-of-child-care-providers-scheme-2005/section-8",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "section/9",
      "kind": "section",
      "number": "9",
      "heading": "Provision of information by approval body",
      "url": "https://openlegislation.uk/tax-credits-approval-of-child-care-providers-scheme-2005/section-9",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "section/10",
      "kind": "section",
      "number": "10",
      "heading": "Period of approval",
      "url": "https://openlegislation.uk/tax-credits-approval-of-child-care-providers-scheme-2005/section-10",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "section/11",
      "kind": "section",
      "number": "11",
      "heading": "Appeals",
      "url": "https://openlegislation.uk/tax-credits-approval-of-child-care-providers-scheme-2005/section-11",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "section/12",
      "kind": "section",
      "number": "12",
      "heading": "Fees",
      "url": "https://openlegislation.uk/tax-credits-approval-of-child-care-providers-scheme-2005/section-12",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "section/13",
      "kind": "section",
      "number": "13",
      "heading": "Revocation and saving",
      "url": "https://openlegislation.uk/tax-credits-approval-of-child-care-providers-scheme-2005/section-13",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "signature",
      "kind": "signature",
      "number": null,
      "heading": "Signature",
      "url": "https://openlegislation.uk/tax-credits-approval-of-child-care-providers-scheme-2005/signature",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "note",
      "kind": "note",
      "number": null,
      "heading": "Explanatory note",
      "url": "https://openlegislation.uk/tax-credits-approval-of-child-care-providers-scheme-2005/note",
      "extent": null,
      "status": null,
      "parent": null
    }
  ],
  "has_text": true,
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      "date": "2008-12-08",
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      "source_url": "https://www.legislation.gov.uk/uksi/2005/93/pdfs/uksi_20050093_en.pdf"
    },
    {
      "title": "Explanatory Memorandum",
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      "language": null,
      "date": "2008-12-08",
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      "url": "https://openlegislation.uk/tax-credits-approval-of-child-care-providers-scheme-2005/pdf/uksiem_20050093_en.pdf",
      "source_url": "https://www.legislation.gov.uk/uksi/2005/93/pdfs/uksiem_20050093_en.pdf"
    }
  ],
  "outstanding_effects": [
    {
      "type": "rev (savings)",
      "affected_provisions": null,
      "affecting": "uksi/2007/2481",
      "affecting_title": "The Tax Credits (Child Care Providers) (Miscellaneous Revocation and Transitional Provisions) (England) Scheme 2007",
      "affecting_provisions": "reg 4"
    },
    {
      "type": "continued (with modifications) by SI 2007/2481 art. 4(2)(3) (as amended)",
      "affected_provisions": "Scheme",
      "affecting": "uksi/2008/2683",
      "affecting_title": "The Tribunals, Courts and Enforcement Act 2007 (Transitional and Consequential Provisions) Order 2008",
      "affecting_provisions": "Sch. 1 para. 329(b)"
    }
  ],
  "made_under": [
    {
      "id": "ukpga/2002/21",
      "title": "Tax Credits Act 2002",
      "url": "https://openlegislation.uk/tax-credits-act-2002",
      "provisions": [
        "section/12",
        "section/65"
      ]
    },
    {
      "id": "ukpga/1992/53",
      "title": "Tribunals and Inquiries Act 1992",
      "url": "https://openlegislation.uk/tribunals-and-inquiries-act-1992",
      "provisions": []
    }
  ],
  "changes_made_to": 2,
  "changes_made_to_url": "https://openlegislation.uk/tax-credits-approval-of-child-care-providers-scheme-2005/changes.json",
  "changes_made_by": 2,
  "changes_made_by_url": "https://openlegislation.uk/tax-credits-approval-of-child-care-providers-scheme-2005/changes/by-it.json",
  "instruments_made_under": 0,
  "instruments_made_under_url": "https://openlegislation.uk/tax-credits-approval-of-child-care-providers-scheme-2005/instruments.json",
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2005/93",
    "retrieved_at": "2026-10-29T05:11:25.591130+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."
}