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1.—(1) These Regulations may be cited as the Childcare Payments Act 2014 (Commencement No. 2) Regulations 2016.
(2) In these Regulations—
“the Act” means the Childcare Payments Act 2014;
“the childcare payments scheme” means the scheme created by the Act, which provides for HMRC to make top-up payments, to eligible persons, to be used towards the cost of qualifying childcare for qualifying children;
“the trial” means a test of all the systems required to deliver the childcare payments scheme, which the Treasury considers necessary and which will run for six months from 14th November 2016 to 15th May 2017 and will involve a range of parents and others responsible for children.
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