NIM02452 - Class 1: - non-cash vouchers -qualifying childcare vouchers from 6th April 2005 -childcare that is not 바카라 사이트渜ualifying childcare바카라 사이트�
Regulation 25 and paragraph 7 of Part 5 of Schedule 3 Social Security (Contributions) Regulations 2001
Section 318C(7) and (8) ITEPA 2003
Tax Credits (Approval of Child Care Providers) Scheme 2005 (SI 2005/93)
NIM02449 gives the meaning of 바카라 사이트渜ualifying childcare바카라 사이트� for the purposes of condition C of the definition of a 바카라 사이트渜ualifying childcare voucher바카라 사이트� (see NIM02440).
NIM02450 and NIM02451 give, respectively, the meaning of registered and approved childcare.
Childcare will not be 바카라 사이트渜ualifying childcare바카라 사이트� if it is provided:
- by the partner of the employee; or
- by a relative of the child wholly or mainly:
- in the child바카라 사이트檚 home; or
- if different, the home of a person having parental responsibility for the child
- in a case where the carer is approved under the above 2005 Scheme:
- wholly or mainly in the home of a relative of the child
- where such care is usually provided only for one or more children to whom the provider is related.
For the purposes of the above:
- a 바카라 사이트減artner바카라 사이트� means one of a married or unmarried couple
- a 바카라 사이트減arent바카라 사이트�, in relation to the child, includes:
- a local authority foster parent
- a foster parent with whom the child has been placed by a voluntary organisation
- a person who fosters the child privately바카라 사이트渞elative바카라 사이트� means parent, grandparent, aunt, uncle, brother or sister, whether by blood, half-blood, marriage or affinity