# The Tax Credits (Approval of Child Care Providers) Scheme 2005, Section 4: Requirements of the Scheme


For the purposes of regulations made under section 12 of the Tax Credits Act 2002, a person shall be a child care provider approved in accordance with this Scheme only–
(a) if he is for the time being approved by the approval body; and
(b) in respect of the provision by him of qualifying child care.

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Source: https://www.legislation.gov.uk/uksi/2005/93/section/4 (the official version)
Page: https://openlegislation.uk/tax-credits-approval-of-child-care-providers-scheme-2005/section-4
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.