Commentary on Sections and Schedules Childcare Section 151: Childcare functions of HMCI and National Assembly for Wales
304.The Tax Credits Act 2002 includes provision which will enable certain costs incurred on childcare to be taken into account in calculating an individual’s entitlement to certain tax credits. That Act makes provision for the relevant childcare costs to be identified. The providers of the childcare will have to be approved in accordance with a scheme set out in the regulations.
305.This section allows the Secretary of State, by order, to confer on HMCI whatever functions are necessary or expedient to allow HMCI to be able to operate a childcare scheme set out in regulations made under the Tax Credits Act 2002. Functions are conferred on HMCI by Part 10A of the CA with regard to regulation and inspection of childcare in England. These may not extend to all functions that may be needed to operate a childcare scheme. This provision enables additional functions to be conferred for that purpose.
306.It also allows the NAW to have additional functions specified in an order made by the NAW which are necessary or expedient to allow the NAW to operate a childcare scheme under the Tax Credits Act 2002. Such an order may only specify functions corresponding to those conferred by the Secretary of State on HMCI under the preceding subsection.