- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Gwreiddiol (a wnaed Fel)
Dyma’r fersiwn wreiddiol (fel y’i gwnaed yn wreiddiol). This item of legislation is currently only available in its original format.
4. In paragraph 7 (qualifying childcare vouchers)—
(a)for sub-paragraph (1) and the heading to the paragraph substitute—
7.—(1) A qualifying childcare voucher, where an employee joined a scheme before 6th April 2011, subject to the qualifications in sub-paragraphs (1A), (2) and (5).”;
(b)after sub-paragraph (1) insert—
“(1A) The employee has not ceased to be employed by the employer nor has there been a a continuous period of 52 weeks throughout which vouchers were not being provided for the employee under the scheme.”;
(c)for sub-paragraph (6) substitute—
“(6) In this paragraph “qualifying childcare voucher” means a non-cash voucher in relation to which Conditions A to C are met.”; and
(d)after sub-paragraph (6) add—
“(7) Condition A is that the voucher is provided to enable an employee to obtain care for a child who—
(a)is a child or stepchild of the employee and is maintained (wholly or partly) at the employee’s expense; or
(b)is resident with the employee and is a person in respect of whom the employee has parental responsibility.
(8) Condition B is that the voucher can only be used to obtain qualifying child care.
(9) Condition C is that the vouchers are provided under a scheme that is open—
(a)to the employer’s employees generally; or
(b)generally to those at a particular location,
subject to sub-paragraph (10).
(10) Where the scheme under which the vouchers are provided involves—
(a)relevant salary sacrifice arrangements; or
(b)relevant flexible remuneration arrangements,
Condition C is not prevented from being met by reason only that the scheme is not open to relevant low-paid employees.”.
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