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Version status: In force | Document consolidation status: Updated to reflect all known changes
Version date: 1 January 2011 - onwards
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120A. Exemption from benefit-in-kind of certain childcare facilities.

(1) In this section -

"childcare service" means any form of child minding service or supervised activity to care for children, whether or not provided on a regular basis;

"qualifying premises" means premises which -

(a) are made available solely by the employer,

(b) are made available by the employer jointly with other persons and the employer is wholly or partly responsible for financing and managing the provision of the childcare service,

(c) are made available by any other person or persons and the employer is wholly or partly responsible for financing and managing the provision of the childcare service, or

(d) are made available by the employer jointly with other persons or are made available by any other person or persons and the employer is wholly or partly responsible for capital expenditure on the construction or refurbishment of the premises,

and in respect of which it can be shown that the requirements of Article 9, 10 or 11, as appropriate, of the Child Care (Pre-School Serv

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