Commentary on Sections and Schedules Part 2 - General Functions of Local Authority:  Wales Section 23: Powers of local authority in relation to the provision of childcare
68.Section 23 provides that a Welsh local authority may make arrangements with childcare providers and provide support to them (including financial support). The section also allows local authorities to provide childcare themselves. In exercising these powers, Welsh local authorities must have regard to any guidance issued by the Welsh Assembly.