NIM02450 - Class 1: - non-cash qualifying childcare voucher - meaning of registered childcare from 6th April 2005
Regulation 25 and paragraph 7 of Part 5 of Schedule 3 Social Security (Contributions) Regulations 2001
Sections 270A(2) - (5) and 318A, 318B and 318C ITEPA 2003
The Social Security (Contributions)(Amendment No 4) Regulations 2011 (SI 2011 no 1000) NIM02440 sets out the conditions that need to be satisfied for a non-cash voucher (see NIM02413)
To be regarded as a qualifying childcare voucher, certain words, in those conditions, have specific meanings.
NIM02449 explains that 바카라 사이트渜ualifying childcare바카라 사이트� means:
- childcare that is either registered or approved; but
- subject to the exclusions in NIM02452.
Childcare is registered:
- in England, by the Office for Standards in Education or the Commission for Social Care Inspection (formerly, up to 1st April 2004, the National Care Standards Commission)
- in Wales, by the National Assembly for Wales (through the Care Standards Inspectorate for Wales)
- in Scotland, by the Scottish Commission for the Regulation of Care
- in Northern Ireland, by a Health and Social Services Trust.
It includes:
- registered out-of-school hours clubs
- registered childminders, nurseries and play schemes
- in England and Wales only, childcare provided in the child바카라 사이트檚 home by a domiciliary worker or nurse from a registered agency
- in Scotland only, childcare provided in the child바카라 사이트檚 home by, or introduced through, childcare agencies, including sitter services and nanny agencies.
For the meaning of 바카라 사이트渁pproved childcare바카라 사이트�, see NIM02451.