{
  "url": "https://openlegislation.uk/tax-credits-approval-of-home-child-care-providers-scheme-2003",
  "json_url": "https://openlegislation.uk/tax-credits-approval-of-home-child-care-providers-scheme-2003.json",
  "id": "uksi/2003/463",
  "title": "The Tax Credits (Approval of Home Child Care Providers) Scheme 2003",
  "short_title": "Tax Credits (Approval of Home Child Care Providers) 2003",
  "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.",
  "citation": "S.I. 2003/463",
  "type": "uksi",
  "year": "2003",
  "number": "463",
  "version": "current",
  "date": "2003-02-25",
  "revised": false,
  "valid_from": null,
  "extent": null,
  "unapplied_effects": 1,
  "provisions": [
    {
      "path": "introduction",
      "kind": "introduction",
      "number": null,
      "heading": "Introductory text",
      "url": "https://openlegislation.uk/tax-credits-approval-of-home-child-care-providers-scheme-2003/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-home-child-care-providers-scheme-2003/section-1",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "section/2",
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      "number": "2",
      "heading": "Definitions",
      "url": "https://openlegislation.uk/tax-credits-approval-of-home-child-care-providers-scheme-2003/section-2",
      "extent": null,
      "status": null,
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    },
    {
      "path": "section/3",
      "kind": "section",
      "number": "3",
      "heading": "Specified person",
      "url": "https://openlegislation.uk/tax-credits-approval-of-home-child-care-providers-scheme-2003/section-3",
      "extent": null,
      "status": null,
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    },
    {
      "path": "section/4",
      "kind": "section",
      "number": "4",
      "heading": "Requirements of the Scheme",
      "url": "https://openlegislation.uk/tax-credits-approval-of-home-child-care-providers-scheme-2003/section-4",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "section/5",
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      "number": "5",
      "heading": "Approved person",
      "url": "https://openlegislation.uk/tax-credits-approval-of-home-child-care-providers-scheme-2003/section-5",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "section/6",
      "kind": "section",
      "number": "6",
      "heading": "Approval system",
      "url": "https://openlegislation.uk/tax-credits-approval-of-home-child-care-providers-scheme-2003/section-6",
      "extent": null,
      "status": null,
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    },
    {
      "path": "section/7",
      "kind": "section",
      "number": "7",
      "heading": "Approval system",
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      "extent": null,
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    },
    {
      "path": "section/8",
      "kind": "section",
      "number": "8",
      "heading": "Approval Criteria",
      "url": "https://openlegislation.uk/tax-credits-approval-of-home-child-care-providers-scheme-2003/section-8",
      "extent": null,
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    },
    {
      "path": "section/9",
      "kind": "section",
      "number": "9",
      "heading": "Approval Criteria",
      "url": "https://openlegislation.uk/tax-credits-approval-of-home-child-care-providers-scheme-2003/section-9",
      "extent": null,
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    },
    {
      "path": "section/10",
      "kind": "section",
      "number": "10",
      "heading": "Conditions",
      "url": "https://openlegislation.uk/tax-credits-approval-of-home-child-care-providers-scheme-2003/section-10",
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    },
    {
      "path": "section/11",
      "kind": "section",
      "number": "11",
      "heading": "Notice of intention to take steps",
      "url": "https://openlegislation.uk/tax-credits-approval-of-home-child-care-providers-scheme-2003/section-11",
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    {
      "path": "section/12",
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      "heading": "Notice of intention to take steps",
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    {
      "path": "section/13",
      "kind": "section",
      "number": "13",
      "heading": "List of home child care providers",
      "url": "https://openlegislation.uk/tax-credits-approval-of-home-child-care-providers-scheme-2003/section-13",
      "extent": null,
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    },
    {
      "path": "section/14",
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      "number": "14",
      "heading": "Appeals",
      "url": "https://openlegislation.uk/tax-credits-approval-of-home-child-care-providers-scheme-2003/section-14",
      "extent": null,
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    {
      "path": "section/15",
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      "url": "https://openlegislation.uk/tax-credits-approval-of-home-child-care-providers-scheme-2003/section-15",
      "extent": null,
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    },
    {
      "path": "section/16",
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      "extent": null,
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    },
    {
      "path": "section/17",
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      "heading": "Suspension of approval",
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    {
      "path": "section/21",
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      "number": "21",
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      "path": "section/22",
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      "extent": null,
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      "path": "signature",
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    {
      "path": "schedule/1",
      "kind": "schedule",
      "number": "1",
      "heading": "MATTERS TO BE ADDRESSED BY APPROVAL CRITERIA",
      "url": "https://openlegislation.uk/tax-credits-approval-of-home-child-care-providers-scheme-2003/schedule-1",
      "extent": null,
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    {
      "path": "note",
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      "number": null,
      "heading": "Explanatory note",
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      "affecting": "uksi/2005/93",
      "affecting_title": "The Tax Credits (Approval of Child Care Providers) Scheme 2005",
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      "title": "Tax Credits Act 2002",
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      "url": "https://openlegislation.uk/tribunals-and-inquiries-act-1992",
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  "provenance": {
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    "source_url": "https://www.legislation.gov.uk/uksi/2003/463",
    "retrieved_at": "2026-10-29T06:31:09.562298+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."
}