(1)A person meets the condition of eligibility in this section if, at the date of the declaration, the person is responsible for the relevant child.
(2)In subsection (1) “the relevant child” means the child in respect of whom the person holds, or wishes to open, a childcare account.
(3)Regulations may make provision as to the circumstances in which a person is, or is not, to be regarded as responsible for a child for the purposes of this Act.