(1) In this section -
"childcare services" means any form of childminding services or supervised activities to care for minors, whether or not provided on a regular basis;
"qualifying residence", in relation to an individual for a year of assessment, means a residential premises situated in the State which is occupied by the individual as his or her sole or main residence during the year of assessment and in which at any time in the year of assessment childcare services are provided to not more than 3 minors, excluding minors occupying the residential premises as their sole or main residence;
"relevant sums" means all sums arising in respect of the use for the purposes of the provision of childcare services other than sums arising from the provision of such services to minors, any of whom is or are -
(a) the child or children of the individual providing those services, or
(b) occupying the qualifying residence as his or her sole or main residence,
of a room or rooms in a qualifying res
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