TFC26400 | Registered and approved childcare: meaning of ministry of defence approved childcare provider

From HM Revenue & Customs · Tax-Free Childcare Technical Manual

Childcare Payments Regulations 2015, regulation 3(10)

Ministry of Defence approved childcare provider means a childcare provider, outside the UK, approved by the Ministry of Defence for use by His Majesty’s forces, which has the same meaning as in the Armed Forces Act 2006, and their families, and civil servants employed by the Ministry of Defence and their families.