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Version Superseded: 17/07/2013
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Income Tax (Earnings and Pensions) Act 2003, Section 318B is up to date with all changes known to be in force on or before 25 August 2024. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
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(1)For the purposes of sections 318 and 318A (exemptions for employer-provided or employer-contracted childcare) “care” means any form of care or supervised activity that is not provided in the course of the child’s compulsory education.
(2)For the purposes of those sections a person is a “child” until the last day of the week in which falls the 1st September following the child’s fifteenth birthday (or sixteenth birthday if the child is disabled).
(3)For the purposes of subsection (2) a child is disabled if—
(a)a disability living allowance is payable in respect of him, or has ceased to be payable solely because he is a patient,
(b)he—
(i)is registered as blind in a register compiled by a local authority under section 29 of the National Assistance Act 1948 (welfare services),
(ii)has been certified as blind in Scotland and in consequence is registered as blind in a register maintained by or on behalf of a local authority in Scotland, or
(iii)has been certified as blind in Northern Ireland and in consequence is registered as blind in a register maintained by or on behalf of a Health and Social Services Board, or
(c)he ceased to be so registered as blind within the previous 28 weeks.
(4)In subsection (3)(a) “patient” means a person (other than a person who is serving a sentence imposed by a court in a prison or youth custody institution or, in Scotland, a young offenders' institution) who is regarded as receiving free in-patient treatment within the meaning of the Social Security (Hospital In-Patients) Regulations 1975 or the Social Security (Hospital In-Patients) Regulations (Northern Ireland) 1975.
(5)For the purposes of sections 318 and 318A “parental responsibility” means all the rights, duties, powers, responsibilities and authority which by law a parent of a child has in relation to the child and the child’s property.
(6)In this section and section 318C “local authority” means—
(a)in relation to England, the council of a county or district, a metropolitan district, a London Borough, the Common Council of the City of London or the Council of the Isles of Scilly;
(b)in relation to Wales, the council of a county or county borough;
(c)in relation to Scotland, a council constituted under section 2 of the Local Government etc. (Scotland) Act 1994.]
Textual Amendments
F1Ss. 318-318D substituted for s. 318 (with effect in accordance with s. 78(2) of the amending Act) by Finance Act 2004 (c. 12), Sch. 13 para. 1
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