[318B Childcare: meaning of “care”, “child” and “parental responsibility”]
Income Tax (Earnings and Pensions) Act 2003 (2003 c 1) | Legislation

[318B  Childcare: meaning of “care”, “child” and “parental responsibility”]

[(1)     For the purposes of sections [318 to 318AZA] (exemptions for employer-provided or employer-contracted childcare) “care” means any form of care or supervised activity that is not provided in the course of the child's compulsory education.

(2)     For the purposes of those sections a person is a “child” until the last day of the week in which falls the 1st September following the child's fifteenth birthday (or sixteenth birthday if the child is disabled).

(3)     For the

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