EIM22002 - Benefits: Exemptions: Workplace nurseries from 6 April 2005: Condition A
Section 318(3) ITEPA 2003
Condition A
In order for the exemption in respect of the provision for an employee of care for a child to apply, the child who receives the care must be either:
- a child or stepchild of the employee maintained wholly or partly at the employee바카라 사이트™s expense
- live with the employee, or
- a child for whom the employee has parental responsibility
The term 바카라 사이트śparental responsibility바카라 사이트ť is explained at EIM22025
Meaning of 바카라 사이트śchild바카라 사이트ť
A person is a 바카라 사이트śchild바카라 사이트ť for the purposes of this exemption up to the last day of the week in which falls the 1 September following their 15t h birthday or their 16t h birthday if the child is disabled (see EIM22020).