2. The function of the Secretary of State under section 15(3) of the Tax Credits Act 1999(1) (accrediting organisations for the purpose of a scheme under section 15) is to be treated as exercisable in or as regards Scotland for the purposes of section 63 of the 1998 Act but only in so far as accreditation is for the purpose of the application of a scheme in relation to child care providers in Scotland.