EIM21940 - Benefits: exemption for workplace nurseries: meaning of eligible children: to 5 April 2005
Section 318(3) ITEPA 2003
In order for the employee to qualify for exemption (see EIM21900) in respect of care for a child the child must be under 18 years of age and satisfy any one of the following conditions:
- a child for whom the employee has 바카라 사이트減arental responsibility바카라 사이트� or
- resident with the employee or
- a child of the employee (including a stepchild) and maintained at the expense of the employee.
바카라 사이트淧arental responsibility바카라 사이트� means having all the rights, duties, powers, responsibilities and authority which by law a parent of a child has in relation to the child and the property of the child.
The conditions are widely drawn in order to make the exemption potentially available to a wide range of employees, subject to the other relevant conditions being satisfied too.