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Finance Act 1990

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This is the original version (as it was originally enacted).

21Care for children

(1)The following section shall be inserted after section 155 of the Taxes Act 1988—

155ACare for children

(1)Where a benefit consists in the provision for the employee of care for a child, section 154 does not apply to the benefit to the extent that it is provided in qualifying circumstances.

(2)For the purposes of subsection (1) above the benefit is provided in qualifying circumstances if—

(a)the child falls within subsection (3) below,

(b)the care is provided on premises which are not domestic premises,

(c)the condition set out in subsection (4) below or the condition set out in subsection (5) below (or each of them) is fulfilled, and

(d)in a case where the registration requirement applies, it is met.

(3)The child falls within this subsection if—

(a)he is a child for whom the employee has parental responsibility,

(b)he is resident with the employee, or

(c)he is a child of the employee and maintained at his expense.

(4)The condition is that the care is provided on premises which are made available by the employer alone.

(5)The condition is that—

(a)the care is provided under arrangements made by persons who include the employer,

(b)the care is provided on premises which are made available by one or more of those persons, and

(c)under the arrangements the employer is wholly or partly responsible for financing and managing the provision of the care.

(6)The registration requirement applies where—

(a)the premises on which the care is provided are required to be registered under section 1 of the [1948 c. 53.] Nurseries and Child-Minders Regulation Act 1948 or section 11 of the [1968 c. 34(N.I.)] Children and Young Persons Act (Northern Ireland) 1968, or

(b)any person providing the care is required to be registered under section 71 of the [1989 c. 41.] Children Act 1989 with respect to the premises on which it is provided;

and the requirement is met if the premises are so registered or (as the case may be) the person is so registered.

(7)In subsection (3)(c) above the reference to a child of the employee includes a reference to a stepchild of his.

(8)In this section—

  • “care” means any form of care or supervised activity, whether or not provided on a regular basis, but excluding supervised activity provided primarily for educational purposes;

  • “child” means a person under the age of eighteen;

  • “domestic premises” means any premises wholly or mainly used as a private dwelling;

  • “parental responsibility” has the meaning given in section 3(1) of the Children Act 1989.

(2)In section 154(2) of the Taxes Act 1988 for the words “section 155” there shall be substituted the words “sections 155 and 155A”.

(3)This section applies for the year 1990-91 and subsequent years of assessment.

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