The Tax Credit (New Category of Child Care Provider) Regulations 1999

Requirements during the period of accreditation

11.  During the period for which an organisation is accredited that organisation shall—

(a) provide, to the Inland Revenue or to the Secretary of State, such information as is requested about child care providers that it has approved under its system for the purposes of checking eligibility for child care tax credit or for insuring the effective operation of the system;

(b) maintain adequate records about the approval process it operates, including evidence supplied by child care providers seeking approval under the system, which shall be produced, on request, to the Secretary of State;

(c) allow the Secretary of State or his nominee to attend meetings of the panel awarding approval to child care providers, and to accompany assessors on visits to child care providers during the process of assessment and on any subsequent checks once the provider is approved under the system.