S.L. 123.118 Art. 2Definitions.

In these rules, unless the context otherwise requires -"qualifying expenditure" means expenditure of a capital nature consisting of:

(a) the construction of a childcare facility at the workplace or the conversion of an existing structure at the workplace into a childcare facility; and

(b) the acquisition of childcare equipment for use in a childcare facility at the workplace; and "qualifying person" means a person who is an employer and who incurs qualifying expenditure for the purpose of creating a working environment where childcare services are provided for his employees’ children.