Regulation 3 Amendment of section 318C of the Income Tax (Earnings and Pensions) Act 2003

(1)

Section 318C of that Act^f1 (meaning of “qualifying child care”) is amended as follows.

(2)

In subsection (2)—

(a)

omit paragraph (b);

(b)

after that paragraph insert—

“(ba)
by a person registered under Part 3 of the Childcare Act 2006,”;

(c)

for paragraph (c) substitute—

“(c)
by or under the direction of the proprietor of a school on the school premises (subject to subsection (2B)),”;

(d)

omit paragraph (eb) (and the “or” after it);

(e)

at the end insert—

“, or

(g)
by a foster parent under the Fostering Services Regulations 2002^f2 in relation to a child other than one whom the foster parent is fostering.”

(3)

After that subsection insert—

“(2A)
In subsection (2)(c)—

“proprietor”, in relation to a school, means—

(a)

the governing body incorporated under section 19 of the Education Act 2002^f3, or

(b)

if there is no such body, the person or body of persons responsible for the management of the school;

“school” means a school that Her Majesty’s Chief Inspector of Education, Children’s Services and Skills (the “Chief Inspector”) is or may be required to inspect;

“school premises” means premises that may be inspected as part of an inspection of the school by the Chief Inspector.

(2B)
Care provided for a child in England is not registered or approved care under subsection (2)(c) if—

(a)
it is provided during school hours for a child who has reached compulsory school age, or

(b)
it is provided in breach of a requirement to register under Part 3 of the Childcare Act 2006.”

(4)

In subsection (3)—

(a)

omit the “or” after paragraph (e);

(b)

at the end insert—

“, or

(g)
by a foster parent under the Fostering Services (Wales) Regulations 2003^f4 in relation to a child other than one whom the foster parent is fostering.”

Annotations

Footnotes

f1: Section 318C was relevantly amended by S.I. 2007/849.
f2: S.I. 2002/57.
f3: 2002 (c. 32).
f4: S.I. 2003/237 (W.35).