Introductory Text1.Citation, commencement and effect2.Amendment of the Social Security (Contributions) Regulations 20013.After paragraph 6A insert— Interpretation – qualifying childcare vouchers In paragraphs 7 and 7A— (a) “care”, “child” and “parental.4.Qualifying childcare vouchers for employees who joined a scheme before 6th April 20115.Qualifying childcare vouchers for employees who join a scheme on or after 6th April 2011SignatureExplanatory Note