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Regulation 14 Qualifying childcare: work requirement

Original text. Later amendments are not shown.

(1)

For the purposes of this regulation and section 2 (qualifying childcare) “work” means paid work.

(2)

The condition in section 2(2)(b) is treated as being met in relation to a person to whom any of the cases in regulation 12(1)(a) to (m) or 13(1)(b) applies.

(3)

The condition in section 2(2)(b) is treated as being met by a person who is on sick leave or paid annual leave.

(4)

In this regulation—

  • “annual leave” means, in relation to a self-employed person, reasonable amounts of time off from work for the same purposes as the purposes for which annual leave is taken;

    what are “reasonable amounts” is to be assessed having regard to the annual leave or sick leave to which an employee might reasonably expect to be entitled if doing similar work;

  • “sick leave” means, in relation to a self-employed person, reasonable amounts of time off from work due to sickness.