(1) In this section -
'childcare services' means any form of childminding services or supervised activities to care for children, whether or not provided on a regular basis, in respect of which it can be shown that the applicable requirements of the Child Care Act 1991 (Early Years Services) Regulations 2016 (S.I. No. 221 of 2016) have been complied with;
'construction' has the same meaning as it has in section 270;
'fitness centre' means a gymnasium used exclusively in providing a range of facilities designed to improve and maintain the physical fitness and health of participants;
'qualifying expenditure' means expenditure incurred by an employer, carrying on a trade or a profession, on the construction of a qualifying premises;
'qualifying premises' means a building or structure which is in use for the purposes of providing childcare services or the facilities of a fitness centre to employees of the employer, referred to in the immediately preceding definition, which is not accessib
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