Amendment of section 318C of the Income Tax (Earnings and Pensions) Act 20033
1
Section 318C of that Act4 (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 20025 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 20026, 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 20037 in relation to a child other than one whom the foster parent is fostering.