Sch 1 para 14B
(1) This paragraph applies to any regulations made under paragraph 14AA that prescribe matters to be taken into account in determining whether a person has a good reason for any act or omission (including any failure to comply with the regulations). (2) The provision made by the regulations prescribing those matters must include provision relating to— (a) the person's physical or mental health or condition; (b) the availability of childcare.