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

[318C  Childcare: meaning of “qualifying child care”]

[(1)     For the purposes of section 318A “qualifying child care” means registered or approved care within any of subsections (2) to (6) below that is not excluded by subsection (7) below.

(2)     Care provided for a child in England is registered or approved care if it is provided—

(a)     . . .

(b)     . . .

[(ba)     by a person registered under Part 3 of the Childcare Act 2006,]

[(c)     by or under the direction of the proprietor of a school on the school premises (subject to subsection (2B)),] [or]

(d)     . . .

(e)     . . .

[(ea)     . . .]

[(eb)     . . .]

[(f)     by a carer supplied by a person registered under Chapter 2 of Part 1 of the Health and Social Care Act 2008 in respect of the activity within paragraph 1 of Schedule 1 (regulated activities: personal care) to the Health and Social Care Act 2008 (Regulated Activities) Regulations 2014]

[(g)     . . .].

[(2A)     In subsection (2)(c)—

“proprietor”, in relation to a school, means—

(a)     the governing body incorporated under section 19 of the Education Act 2002, or

(b)     if there is no such body, the person or body of persons responsible for the management of the school;

“sǴDZ”

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