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8(1)But the amendments made by paragraphs 2(2) to (5) and 3 to 5 do not apply for a tax week in the case of an employee and employer and a scheme if—
(a)the employee joined the scheme before 6 April 2011,
(b)the employee has not ceased to be employed by the employer during the period beginning with that date and ending with the tax week, and
(c)during that period there has not been a continuous period of 52 weeks throughout which vouchers were not, or care was not, being provided for the employee under the scheme.
(2)For the purposes of sub-paragraph (1) the employee is taken to join the scheme as soon as—
(a)the employer has agreed that vouchers, or care, will be provided under the scheme for the employee, and
(b)there is a child falling within section 270A(3)(a) or (b), or section 318A(3)(a) or (b), of ITEPA 2003 in relation to the employee.
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