Regulation 17 Application of sections 12 and 13 to EEA residents

(1)

Sections 12 and 13 (neither the person nor his or her partner may be in a relevant childcare scheme or receiving other childcare support) apply to a resident of another EEA state who is in paid work in the United Kingdom, and to such a person’s partner, with the modifications in paragraph (2).

(2)

The modifications in this paragraph are—

(a)

in section 12—

(i)

a reference to a “relevant childcare scheme” includes a scheme which, under the law of another EEA state, provides support of a substantially similar character to a scheme under section 270A (limited exemption for qualifying childcare vouchers) or 318 (childcare: exemption for employer-provided care) of ITEPA 2003^f1; and

(ii)

“eligible employee” means a person who is eligible for such a scheme;

(b)

in section 13, a reference to “national authority” includes an authority of another EEA state.

Annotations

Footnotes

f1: 2003 c. 1. Section 270A was inserted by paragraph 3 of Schedule 13 to the Finance Act 2004 (c. 12) and amended by sections 15 and 16 of the Finance Act 2005 (c. 7), section 36 of and paragraph 2 of Schedule 13 to the Finance Act 2011 (c. 11), S.I. 2006/882 and S.I. 2013/513. Section 318 was substituted by paragraph 1 of Schedule 13 to the Finance Act 2004 and was amended by section 16 of the Finance Act 2005, S.I. 2008/2170, 2009/1544 and 2011/775.