37.—(1) “Relevant childcare” means any of the care described in paragraphs (2) and (3) and other than care excluded by paragraph (4) or (5).
(2) Care provided in Northern Ireland for a child—
(a)by a person registered under Part XI of the Children (Northern Ireland) Order 1995,
(b)out of school hours by a school as part of the school activities, or
(c)by a childcare provider approved in accordance with a scheme under the Tax Credits (Approval of Home Child Care Providers) Scheme (Northern Ireland) 2006 M1.
(3) Care provided for a child outside Northern Ireland by a childcare provider approved by an organisation accredited by the Secretary of State.
(4) The following are not relevant childcare—
(a)care provided for a child by a close relative of the child, wholly or mainly in the child's home, and
(b)care provided by a person who is a foster parent of the child.
(5) Care is not within paragraph (2)(a) if it is provided in breach of a requirement to register under Part 2 of the Children (Northern Ireland) Order 1995.
(6) In this regulation—
“child” includes a qualifying young person specified in regulation 34(1)(b)(ii) (the childcare costs condition);
“school” means a school as defined by Article 2(2) of the Education and Libraries (Northern Ireland) Order 1986 M2.