Related Commentary  Related HMRC Manuals

318B(1)  For the purposes of sections 318 to 318AZA (exemptions for employer-provided or employer-contracted childcare) “care”  means any form of care or supervised activity that is not provided in the course of the child's compulsory education.

318B(2)  For the purposes of those sections a person is a “child”  until the last day of the week in which falls the 1st September following the child's fifteenth birthday (or sixteenth birthday if the child is disabled).

318B(3)  For the purposes of subsection (2) a child is disabled if–

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