TFC30200 | Childcare accounts: childcare account providers

Childcare Payments Act 2014, section 16

Childcare accounts may be provided by any of the following:

Childcare Payments Act 2014, section 16(a)

The Commissioners for HMRC, or;

Childcare Payments Act 2014, section 16(b)

A person or body with whom the Commissioners for HMRC have entered into arrangements for the provision of childcare accounts, and;

Childcare Payments Act 2014, section 16(c)

If the Treasury so determine, the Director of Savings. The Treasury has determined that the Director of Savings (i.e., National Savings and Investments) shall provide childcare accounts.