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Citation, extent and commencement

1.—(1) These Regulations may be cited as the Tax Credit (New Category of Child Care Provider) Regulations 1999 and shall come into force on the fourteenth day after the day on which they were made.

(2) Paragraph (3) below applies if, before these Regulations come into force, the functions of the Secretary of State under section 15 of the Tax Credits Act 1999 in relation to the accreditation of organisations in accordance with criteria determined by or under a scheme made under that section have become vested in the National Assembly for Wales by virtue of an Order made under section 22 of the Government of Wales Act 1998(1).

(3) Where this paragraph applies, references in these regulations to the Secretary of State shall be read in relation to Wales as references to the National Assembly for Wales.