Legalize / United Kingdom / Public General Act

Childcare Payments Act 2014

Type Public General Act

Publication 2014-12-17

Last updated 2018-02-14

State In force

Department Statute Law Database

Source legislation.gov.uk

articles Not indexed

Reform history JSON API

(8) If the amount specified in the direction is greater than the top-up element of the funds, the difference is to be deducted from the appropriate qualifying amount by the account provider and paid to HMRC in accordance with the direction.

(9) Subsections (10) to (13) apply in a case where the relevant debt consists of any amount other than an amount of recoverable top-up payments.

(10) HMRC may not specify in the direction an amount which is greater than the relevant percentage of the funds held in the account.

(11) The “relevant percentage” is the percentage given by—

$$100 100 + R × 100$where R is the percentage for the time being specified in section 1(4).$

(12) Where the account provider makes a payment to HMRC in accordance with the direction, the account provider must make a payment from the childcare account to HMRC of the corresponding top-up amount.

(13) “The corresponding top-up amount”, in relation to a payment made in accordance with a direction under this section, is R% of the amount of the payment, where R is the percentage for the time being specified in section 1(4).

(14) If a direction is made under this section both in respect of an amount of recoverable top-up payments and in respect of any other amount—

(a) any amount payable to HMRC in accordance with the direction made in respect of that other amount is to be set off against the amount payable to the account-holder by virtue of subsection (6), and

(b) any amount payable to HMRC by virtue of subsection (12) is to be set off against the amount payable to HMRC in accordance with the direction made in respect of the amount of recoverable top-up payments.

(15) If the Commissioners provide childcare accounts, a direction under this section may not be made in respect of any fees charged in connection with a childcare account in accordance with section 15(8).

(16) This section does not affect any other power of HMRC to recover amounts that are due and payable to HMRC.

Set-off

54

(1) This section applies where—

(a) an amount (“the relevant debt”) is due and payable to HMRC under this Act by a person who holds a childcare account in respect of a child,

(b) the childcare account is not active (see section 17(3)), and

(c) the relevant debt consists of an amount which the person is liable to pay HMRC under any of sections 35 to 39 or section 40(1) (recovery of top-up payments) as a result of something done, or omitted to be done, in connection with that account or any other childcare account which the person has held in respect of the child.

(2) If the account-holder makes a withdrawal from the childcare account, the amount payable to HMRC under section 22 (the “corresponding top-up amount” of the withdrawal) is to be set off against the relevant debt.

(3) In a case where the whole or part of the corresponding top-up amount of a withdrawal (“the set-off amount”) is set off against the relevant debt, so much of the withdrawal as generated the set-off amount is to be ignored for the purposes of section 19(8).

Order in which payments are taken to discharge debts

55

(1) This section applies where an amount (a “relevant debt”) is due and payable to HMRC under this Act by a person.

(2) For the purposes of this section—

(a) a relevant debt is within this paragraph if it consists of a penalty or other amount not falling with paragraph (b) or (c),

(b) a relevant debt is within this paragraph if it consists of an amount of recoverable top-up payments, and

(3) In determining whether a relevant debt is an amount of recoverable top-up payments for the purposes of section 53 or 54, any amount paid to HMRC by the person in the discharge of a relevant debt is to be taken to have discharged a relevant debt within paragraph (b) of subsection (2) only if any relevant debt within paragraph (a) of that subsection has been discharged.

(4) Any amount paid to HMRC by the person in the discharge of a relevant debt is to be taken to have discharged any relevant debt within paragraph (c) of subsection (2) only if any relevant debt within paragraph (a) or (b) of that subsection has been discharged.

(5) Any amount paid to HMRC in accordance with a direction under section 53 made in respect of a relevant debt within paragraph (b) or (c) of subsection (2) is to be taken to have discharged any relevant debt within paragraph (c) only if any relevant debt within paragraph (b) has been discharged.

(6) In this section an “amount of recoverable top-up payments” means an amount which a person is liable to pay HMRC under any of sections 35 to 39 or section 40(1) (recovery of top-up payments).

Reviews and appeals

Appealable decisions

56

(1) A person who is affected by an appealable decision (see subsection (3)) may appeal against the decision.

(2) But a person may not appeal against any decision unless—

(a) the person has applied under section 57 for a review of the decision, and

(b) either—

(i) the person has been notified of the conclusion on the review, or

(ii) the person has not been notified of the conclusion on the review and the period for notifying the person of that conclusion has ended.

(3) The following decisions are “appealable decisions”—

(a) a decision not to open a childcare account;

(b) a decision that a declaration of eligibility is not valid;

(d) a decision to give a person a notice under section 26;

(e) a decision to give a person a disqualification notice under section 34;

(f) a decision to make an assessment, or to make an assessment of a particular amount, under section 41;

(g) a decision to assess a penalty, or to assess a penalty of a particular amount, under section 47;

(h) a decision to make a disqualification order under section 49;

(i) a decision to make a direction under section 50;

(j) a decision to give a person a notice under section 51;

(k) a decision to give a direction under section 53.

(4) Where a person is notified of an appealable decision under this Act, the notification must include details of the person's right to apply for a review of the decision and to appeal against the decision.

(5) The effect of an appealable decision falling within paragraph (d), (f), (g), (j) or (k) of subsection (3) is suspended by—

(a) the making of an application for a review of the decision, or

(b) the making of an appeal against the decision.

(6) The effect of any other appealable decision is not suspended by the making of such an application or appeal.

Review of decisions

57

(1) A person who is affected by an appealable decision (“the applicant”) may apply to the Commissioners for Her Majesty's Revenue and Customs for a review of the decision.

(2) The application must be made—

(a) within the period of 30 days beginning with the day on which the applicant was notified of the decision, or

(b) if the period for making the application has been extended under section 58, within the extended period.

(3) The application must—

(a) be made in writing,

(b) contain sufficient information to identify the applicant and the decision, and

(3A) Regulations may make provision specifying, or enabling HMRC to specify, the form and manner in which the application may be made (subject to subsection (3)(a)).

(4) If an application for a review of a decision is made to the Commissioners in accordance with this section (and any provision made under subsection (3A)) , the Commissioners must review the decision.

(5) On a review under this section, the Commissioners may—

(a) uphold the decision,

(b) vary the decision, or

(6) If the applicant makes any representations to the Commissioners at a stage which gives the Commissioners a reasonable opportunity to consider them, the Commissioners must take account of them when carrying out the review.

(7) Where—

(a) the Commissioners notify the applicant of further information or evidence which they may need for carrying out the review, and

(b) the information or evidence is not provided to them within the period of 15 days beginning with the day on which the notice is given,

the review may proceed without that information or evidence.

(8) The Commissioners must notify the applicant of the matters set out in subsection (9) within—

(a) the period of 30 days beginning with the day on which the Commissioners received the application for the review,

(b) if the applicant has been given a notice under subsection (7), the period of 45 days beginning with that day, or

(9) The matters referred to in subsection (8) are—

(a) the conclusion on the review,

(b) if the conclusion is that the decision is varied, details of the variation, and

(10) If the Commissioners do not comply with subsection (8), the review is to be treated as having concluded that the decision is upheld.

In such a case, the Commissioners must notify the applicant of that conclusion.

Extension of time limit for applications for review

58

(1) A person who wishes to make an application for a review under section 57 may apply to the Commissioners for an extension of the period for making the application.

(2) An application under this section—

(a) must be made before the end of the period of 6 months beginning with the day after the last day of the period mentioned in section 57(2)(a) (“the standard period”), and

(b) must set out the reasons for seeking the extension.

(2A) Regulations may make provision specifying, or enabling HMRC to specify, the form and manner in which an application under this section may be made.

(3) The Commissioners may grant an extension under this section if they are satisfied that—

(a) due to special circumstances, it was not practicable for the person to make the application under section 57 within the standard period, and

(b) it is reasonable in all the circumstances to grant the extension.

(4) If an application under this section is refused, it may not be renewed.

Exercise of right of appeal

59

(1) An appeal under section 56 is to the appropriate tribunal.

(2) “The appropriate tribunal” means—

(a) the First-tier Tribunal, or

(b) in Northern Ireland, the appeal tribunal.

(3) “Appeal tribunal” means an appeal tribunal constituted under Chapter 1 of Part 2 of the Social Security (Northern Ireland) Order 1998 (S.I. 1998/1506 (N.I. 10)).

(4) Regulations may provide for any provision contained in or made under the following legislation to apply in relation to appeals under section 56, with such modifications as may be specified in regulations—

(a) Chapter 2 of Part 1 of the Social Security Act 1998 (social security appeals: Great Britain);

(b) Chapter 2 of Part 2 of the Social Security (Northern Ireland) Order 1998 (social security appeals: Northern Ireland);

Powers of tribunal

60

(1) This section applies where a person is appealing to the Tribunal under section 56 against an appealable decision.

(2) In a case where the appealable decision is a decision under section 47 to assess a penalty, or to assess a penalty of a particular amount, the Tribunal may do any of the following—

(a) uphold the penalty;

(b) set aside the penalty;

(3) In any other case, the Tribunal must either—

(a) dismiss the appeal, or

(b) quash the whole or part of the decision to which the appeal relates.

(4) The Tribunal may act as mentioned in subsection (3)(b) only to the extent that it is satisfied that the decision was wrong on one or more of the following grounds—

(a) that the decision was based, wholly or partly, on an error of fact;

(b) that the decision was wrong in law.

(5) If the Tribunal quashes the whole or part of a decision, it may either—

(a) refer the matter back to HMRC with a direction to reconsider and make a new decision in accordance with its ruling, or

(b) substitute its own decision for that of HMRC.

This is subject to section 61(8).

(6) The Tribunal may not direct HMRC to take any action which they would not otherwise have the power to take in relation to the decision.

(7) A decision of the Tribunal made by virtue of this section has the same effect as, and may be enforced in the same manner as, a decision of HMRC.

(8) In this section “the Tribunal” means—

(a) the First-tier Tribunal, or

(b) in Northern Ireland, the appeal tribunal (within the meaning of section 59(3)).

Cases where there is more than one eligible person

61

(1) This section applies in the following cases.

(2) The first case is where—

(a) two or more persons (“the applicants”) have applied to open a childcare account in respect of the same child, and

(b) any of the applicants is appealing against a decision not to allow the applicant to open a childcare account in respect of the child.

(3) The second case is where—

(a) one or more persons (“the applicants”) have applied to open a childcare account in respect of a child,

(b) another person (“the existing account-holder”) holds a childcare account in respect of the child, and

(c) any of the applicants is appealing against a decision not to allow the applicant to open a childcare account in respect of the child.

(4) The third case is where—

(a) a person is appealing against a decision not to make an account restriction order in relation to another person, or

(b) a person is appealing against a decision to make an account restriction order in relation to the person so as to enable another person to open a childcare account or make a declaration of eligibility in relation to such an account.

(5) In this section “the affected parties” means—

(a) in the case described in subsection (2), the applicants;

(b) in the case described in subsection (3), the applicants and the existing account-holder;

(c) in the case described in subsection (4), each of the persons mentioned in paragraph (a) or (b) of that subsection (as the case may be).

(6) Notice of the appeal must be given to each of the affected parties (other than the person bringing the appeal).

(7) Each of the affected parties is to be treated as a party to the appeal.

(8) If the Tribunal quashes the whole or part of the decision, it must substitute its own decision for that of HMRC.

(9) A decision of the Tribunal made by virtue of this section has the same effect as, and may be enforced in the same manner as, a decision of HMRC.

(10) In this section “the Tribunal” has the same meaning as in section 60.

Compensatory payments

62

(1) Where a person has in circumstances specified in regulations been deprived of the opportunity to receive top-up payments in respect of a child for a period, HMRC must pay the person an amount equal to 20% of the costs incurred on qualifying childcare in respect of the child during the period.

(2) But the amount paid to a person by HMRC under this section for a period may not exceed a maximum amount specified in, or determined in accordance with, regulations.

(3) The circumstances that may be specified in regulations under this section include, in particular—

(a) where an appealable decision is varied or cancelled on a review under section 57, and

(b) where an appealable decision is quashed (whether wholly or partly) under section 60.

(4) Payments may be made to a person under this section regardless of whether the person—

(a) has opened a childcare account, or

(b) has made a valid declaration of eligibility.

(5) Regulations may make further provision about making payments under this section.

(6) Regulations may substitute a different percentage for the percentage for the time being specified in subsection (1).

Withdrawal of existing tax exemptions

Restrictions on claiming tax exemption for childcare vouchers

63

(1) Section 270A of ITEPA 2003 (limited exemption from income tax for qualifying childcare vouchers) is amended as follows.

(2) In subsection (1)—

(a) before “employee” insert “ eligible ”, and

(b) at the end insert—

For the meaning of “eligible employee”, see section 270AA.

(3) In subsection (5)(a), before “employees” insert “ eligible ”.

(4) After section 270A of ITEPA 2003 insert—

(270AA) (1) An employee is an eligible employee for the purposes of section 270A if conditions A to C are met in relation to the employee. (2) Condition A is that the employee— (a) was employed by the employer immediately before the relevant day, and (b) has not ceased to be employed by the employer on or after that day. (3) “The relevant day” means the day specified by the Treasury in regulations for the purposes of this section. (4) Condition B is that there has not been a period of 52 tax weeks ending on or after the relevant day which has not included at least one qualifying week. (5) In subsection (4)— - “qualifying week” means a tax week in respect of which a qualifying childcare voucher has been provided for the employee under the scheme by the employer in respect of a child, and - “tax week” has the meaning given by section 270A(7). (6) Condition C is that the employee has not given the employer a childcare account notice. (7) A “childcare account notice” is a written notice informing the employer that the employee wishes to leave the scheme in order to be able to open a childcare account under section 17 of the Childcare Payments Act 2014 or enable the employee's partner to do so. (8) In subsection (7) “partner” is to be read in accordance with regulations made under section 3(5) of that Act.

(5) In section 717 of ITEPA 2003 (orders and regulations), in subsection (4), after “employments),” insert “ section 270AA(3) (exemption from income tax for qualifying childcare vouchers: meaning of “eligible employee”), ”.

Restrictions on claiming tax exemption for employer-contracted childcare

64

(1) Section 318A of ITEPA 2003 (childcare: limited exemption from income tax for other care) is amended as follows.

(2) In subsection (1)—

(a) before “employee” insert “ eligible ”, and

(b) after “For” insert “ the meaning of “eligible employee”, see section 318AZA, and for ”.

(3) In subsection (5)(a), before “employees” insert “ eligible ”.

(4) After section 318A of ITEPA 2003 insert—

(318AZA) (1) An employee is an eligible employee for the purposes of section 318A if conditions A to C are met in relation to the employee. (2) Condition A is that the employee— (a) was employed by the employer immediately before the relevant day, and (b) has not ceased to be employed by the employer on or after that day. (3) “The relevant day” means the day specified by the Treasury in regulations for the purposes of this section. (4) Condition B is that there has not been a period of 52 tax weeks ending on or after the relevant day which has not included at least one qualifying week. (5) In subsection (4)— - “qualifying week” means a tax week in which care for a child has been provided for the employee under the scheme by the employer in circumstances in which conditions A to D in section 318A are met, and - “tax week” has the meaning given by section 318A(7). (6) Condition C is that the employee has not given the employer a childcare account notice. (7) A “childcare account notice” is a written notice informing the employer that the employee wishes to leave the scheme in order to be able to open a childcare account under section 17 of the Childcare Payments Act 2014 or enable the employee's partner to do so. (8) In subsection (7) “partner” is to be read in accordance with regulations made under section 3(5) of that Act. (9) For the meaning of “care” and “child”, see section 318B.

(5) In section 318B of ITEPA 2003 (childcare: meaning of “care”, “child” etc), in subsection (1), for “318 and 318A” substitute “ 318 to 318AZA ”.

(6) In section 717 of ITEPA 2003 (orders and regulations), in subsection (4), before “section 343(3)” insert “ section 318AZA(3) (exemption from income tax for other care: meaning of “eligible employee”), ”.

General

Functions of Commissioners for Revenue and Customs

65

The matters dealt with by and under this Act are to be under the management of the Commissioners for Her Majesty's Revenue and Customs.

Tax treatment of top-up payments

66

A top-up payment made into a childcare account is not to be regarded as income of the account-holder for the purposes of the Income Tax Acts.

Set-off against tax liabilities etc

67

The following payments are not to be regarded as a credit for the purposes of section 130 of the Finance Act 2008 (set-off)—

(a) top-up payments;

(b) payments under section 62 (compensatory payments);

Northern Ireland

68

In Schedule 2 to the Northern Ireland Act 1998 (excepted matters), after paragraph 10B insert—

(10C) The operation of the Childcare Payments Act 2014.

Final provisions

Regulations: general

69

(1) Any power to make regulations under this Act is exercisable by statutory instrument.

(2) Any power to make regulations under the following provisions of this Act is exercisable by the Treasury—

(a) section 1(5) (power to amend rate of top-up payment);

(b) section 2(3)(b) to (d) (qualifying childcare);

(d) section 5(2) (power to alter length of entitlement period);

(e) section 14 (qualifying child);

(f) section 19(7) (power to amend the relevant maximum);

(g) section 30 (termination of tax credit awards);

(h) section 31 (power to provide for automatic termination of universal credit);

(i) sections 32 and 33 (disqualification of tax credit or universal credit claimants from obtaining top-up payments);

(j) sections 43(5), 44(6) and 46(5) (powers to vary certain penalties);

(k) section 50(4) (power to alter period for which directions under section 50 have effect);

(l) section 62(6) (power to amend rate of compensatory payments);

(m) section 72 (power to make consequential amendments);

(n) section 75 (commencement).

(3) Any power to make regulations under a provision of this Act that is not mentioned in subsection (2) is exercisable by the Commissioners for Her Majesty's Revenue and Customs.

(4) Regulations under this Act may—

(a) make different provision for different purposes or in relation to different areas,

(b) contain incidental, supplemental, consequential or transitional provision or savings, and

(5) Subsection (4) does not apply to regulations under section 75 (see instead subsection (3) of that section).

Regulations: Parliamentary control

70

(1) A statutory instrument containing regulations under this Act is subject to annulment in pursuance of a resolution of either House of Parliament, unless the instrument—

(a) is required by subsection (3) or any other enactment to be laid in draft before, and approved by a resolution of, each House, or

(b) contains only regulations under section 75.

(2) Subsection (3) applies to a statutory instrument that contains (with or without other provisions)—

(a) regulations under section 1(5);

(b) regulations under section 2(3)(b), (c) or (d);

(d) regulations under section 5(2);

(e) the first regulations under section 14;

(f) regulations under section 19(7) which substitute a lower amount for any amount for the time being specified in section 19(5);

(g) regulations under section 31;

(h) the first regulations under each of sections 32(5) and 33(5);

(i) regulations under section 32(6) or 33(6);

(j) regulations under section 43(5), 44(6) or 46(5);

(k) regulations under section 50(4);

(l) regulations under section 62(6);

(m) regulations under section 72.

(3) A statutory instrument to which this subsection applies may not be made unless a draft of the instrument has been laid before, and approved by a resolution of, each House of Parliament.

Interpretation

71

(1) In this Act—

“account-holder” has the meaning given by section 15(10);

“account provider” has the meaning given by section 15(10);

“appealable decision” has the meaning given by section 56(3);

“childcare” has the meaning given by section 2(1);

“childcare account” has the meaning given by section 15;

“the Commissioners” means the Commissioners for Her Majesty's Revenue and Customs;

“declaration of eligibility” has the meaning given by section 4;

“enactment” includes—an enactment contained in subordinate legislation,an enactment contained in, or in an instrument made under, an Act of the Scottish Parliament,an enactment contained in, or in an instrument made under, a Measure or Act of the National Assembly for Wales, andan enactment contained in, or in an instrument made under, Northern Ireland legislation;

“entitlement period” means a period determined in accordance with section 5;

“HMRC” means Her Majesty's Revenue and Customs;

“ITEPA 2003” means the Income Tax (Earnings and Pensions) Act 2003;

“partner” is to be read in accordance with regulations made under section 3(5);

“permitted payment” has the meaning given by section 20(3);

“prohibited payment” has the meaning given by section 20(4);

“qualifying child” has the meaning given by section 14;

“qualifying childcare” has the meaning given by section 2(2);

“qualifying payment” has the meaning given by section 19;

“tax credit” has the same meaning as in the Tax Credits Act 2002;

“top-up element”, in relation to an amount, has the meaning given by section 21;

“top-up payment” is to be read in accordance with section 1;

“universal credit” means universal credit payable under—Part 1 of the Welfare Reform Act 2012, orany provision made for Northern Ireland which corresponds to that Part of that Act.

(2) In this Act—

(a) references to a valid declaration of eligibility are to be read in accordance with section 4(2), and

(b) references to an active childcare account are to be read in accordance with section 17(3).

Power to make consequential amendments

72

(1) Regulations may make such provision amending, repealing, revoking or applying with modifications any enactment to which this section applies as the Treasury consider necessary or expedient in consequence of any provision made by or under this Act.

(2) This section applies to—

(a) any enactment passed or made before the passing of this Act, and

(b) any enactment passed or made on or before the last day of the Session in which this Act is passed.

Financial provisions

73

(1) There is to be paid out of money provided by Parliament any increase attributable to this Act in the sums payable under any other Act out of money so provided.

(2) Subsections (3) and (4) apply if childcare accounts are provided by the Commissioners or the Director of Savings (“the relevant account provider”).

(3) Sums paid into childcare accounts are not to be paid into the Consolidated Fund.

(4) Sums payable from childcare accounts are not to be regarded as expenditure of the relevant account provider.

Extent

74

(1) Except as provided by subsection (2), this Act extends to England and Wales, Scotland and Northern Ireland.

(2) Any amendment or repeal made by this Act has the same extent as the provision amended or repealed.

Commencement and short title

75

(1) The following provisions of this Act come into force on the day on which this Act is passed—

(a) sections 65 and 68;

(b) sections 69 to 72, 73(1), 74 and this section;

(2) The remaining provisions of this Act come into force in accordance with provision contained in regulations.

(3) Regulations under subsection (2) may—

(a) make different provision for different purposes or in relation to different areas;

(b) make such transitory or transitional provision, or savings, as the Treasury consider necessary or expedient, including (in particular) such adaptations of provisions of this Act brought into force as appear to be necessary or expedient in consequence of other provisions of this Act not yet having come into force.

(4) This Act may be cited as the Childcare Payments Act 2014.

Entitlement to receive money towards costs of childcare

Entitlement periods

The person must be in the UK

The person and his or her partner must be in qualifying paid work

The person and his or her partner must not be in a relevant childcare scheme

Account providers

Cases where there is more than one eligible person

Withdrawals

Refunds of payments made from childcare accounts

Power to obtain information or documents

Wrongful disclosure of information received by others from HMRC

Power to disqualify tax credit claimants from obtaining top-up payments

Power to disqualify universal credit claimants from obtaining top-up payments

Disqualification notices

Assessment and enforcement of penalties

Set-off

Restrictions on claiming tax exemption for employer-contracted childcare

Functions of Commissioners for Revenue and Customs

Regulations: Parliamentary control

Editorial notes

[^c2231928]: S. 1 partly in force at Royal Assent; s. 1 in force for specified purposes at Royal Assent, see s. 75(1)(c)

[^c2231929]: S. 2 partly in force at Royal Assent; s. 2 in force for specified purposes at Royal Assent, see s. 75(1)(c)

[^c2231930]: S. 3 partly in force at Royal Assent; s. 3 in force for specified purposes at Royal Assent, see s. 75(1)(c)

[^c2231931]: S. 4 partly in force at Royal Assent; s. 4 in force for specified purposes at Royal Assent, see s. 75(1)(c)

[^c2231932]: S. 5 partly in force at Royal Assent; s. 5 in force for specified purposes at Royal Assent, see s. 75(1)(c)

[^c2231933]: S. 7 partly in force at Royal Assent; s. 7 in force for specified purposes at Royal Assent, see s. 75(1)(c)

[^c2231934]: S. 8 partly in force at Royal Assent; s. 8 in force for specified purposes at Royal Assent, see s. 75(1)(c)

[^c2231935]: S. 9 partly in force at Royal Assent; s. 9 in force for specified purposes at Royal Assent, see s. 75(1)(c)

[^c2231936]: S. 10 partly in force at Royal Assent; s. 10 in force for specified purposes at Royal Assent, see s. 75(1)(c)

[^c2231937]: S. 11 partly in force at Royal Assent; s. 11 in force for specified purposes at Royal Assent, see s. 75(1)(c)

[^c2231938]: S. 14 partly in force at Royal Assent; s. 14 in force for specified purposes at Royal Assent, see s. 75(1)(c)

[^c2231939]: S. 15 partly in force at Royal Assent; s. 15 in force for specified purposes at Royal Assent, see s. 75(1)(c)

[^c2231940]: S. 17 partly in force at Royal Assent; s. 17 in force for specified purposes at Royal Assent, see s. 75(1)(c)

[^c2231941]: S. 19 partly in force at Royal Assent; s. 19 in force for specified purposes at Royal Assent, see s. 75(1)(c)

[^c2231942]: S. 20 partly in force at Royal Assent; s. 20 in force for specified purposes at Royal Assent, see s. 75(1)(c)

[^c2231943]: S. 24 partly in force at Royal Assent; s. 24 in force for specified purposes at Royal Assent, see s. 75(1)(c)

[^c2231944]: S. 25 partly in force at Royal Assent; s. 25 in force for specified purposes at Royal Assent, see s. 75(1)(c)

[^c2231945]: S. 26 partly in force at Royal Assent; s. 26 in force for specified purposes at Royal Assent, see s. 75(1)(c)

[^c2231927]: This section ceases to have effect in accordance with s. 30(13)

[^c2231946]: S. 30 partly in force at Royal Assent; s. 30 in force for specified purposes at Royal Assent, see s. 75(1)(c)

[^c2231947]: S. 31 partly in force at Royal Assent; s. 31 in force for specified purposes at Royal Assent, see s. 75(1)(c)

[^c2231948]: S. 32 partly in force at Royal Assent; s. 32 in force for specified purposes at Royal Assent, see s. 75(1)(c)

[^c2231949]: S. 33 partly in force at Royal Assent; s. 33 in force for specified purposes at Royal Assent, see s. 75(1)(c)

[^c2231950]: S. 43 partly in force at Royal Assent; s. 43 in force for specified purposes at Royal Assent, see s. 75(1)(c)

[^c2231951]: S. 44 partly in force at Royal Assent; s. 44 in force for specified purposes at Royal Assent, see s. 75(1)(c)

[^c2231952]: S. 46 partly in force at Royal Assent; s. 46 in force for specified purposes at Royal Assent, see s. 75(1)(c)

[^c2231953]: S. 50 partly in force at Royal Assent; s. 50 in force for specified purposes at Royal Assent, see s. 75(1)(c)

[^c2231954]: S. 62 partly in force at Royal Assent; s. 62 in force for specified purposes at Royal Assent, see s. 75(1)(c)

[^c2231926]: S. 73 partly in force at Royal Assent; s. 73(1) in force at Royal Assent, see s. 75(1)(b), (2)

[^key-dbb58f4f52799af0802a12f34bece485]: S. 11 applied (with modifications) (5.3.2015) by The Childcare Payments (Eligibility) Regulations 2015 (S.I. 2015/448), regs. 1, 16

[^key-de192cbe04ad7ab684843b2e11e7bdb2]: S. 12 applied (with modifications) (5.3.2015) by The Childcare Payments (Eligibility) Regulations 2015 (S.I. 2015/448), regs. 1, 17

[^key-01c47866a99dc33086e3a4e98c372fd1]: S. 13 applied (with modifications) (5.3.2015) by The Childcare Payments (Eligibility) Regulations 2015 (S.I. 2015/448), regs. 1, 17

[^key-df7ff83848f579added71af49688525a]: S. 19(10) inserted (1.6.2015) by The Childcare Payments Act 2014 (Amendment) Regulations 2015 (S.I. 2015/537), regs. 1, 2(3)

[^key-5c5c189f8b99e934e845b452744d82da]: Words in s. 19(5) substituted (1.6.2015) by The Childcare Payments Act 2014 (Amendment) Regulations 2015 (S.I. 2015/537), regs. 1, 2(2)

[^key-3fb63a66b008c57914a83198a3e9f225]: S. 27 in force at 20.7.2016 by S.I. 2016/763, reg. 2(1)

[^key-912bc7e097c9f0cb0a1ef60ccdef0898]: S. 28 in force at 20.7.2016 by S.I. 2016/763, reg. 2(1)

[^key-c2229f265722a55fc5dba4675d13170f]: S. 29 in force at 20.7.2016 by S.I. 2016/763, reg. 2(1)

[^key-cd8d5d8cd69d99ff107d19d7f52d7974]: S. 26 in force at 20.7.2016 by S.I. 2016/763, reg. 2(1)

[^key-2dc15f5ae2e70e1f904cf954d32345da]: S. 43 in force at 20.7.2016 by S.I. 2016/763, reg. 2(1)

[^key-82dcad1a872822c85cf92221dcacd5d7]: S. 47 in force at 20.7.2016 for specified purposes by S.I. 2016/763, reg. 2(2)

[^key-1d10fe3406d37a8cd5262b477eaf832e]: S. 1 in force at 14.11.2016 for the purposes of the trial by S.I. 2016/1083, reg. 2(a)

[^key-139441a8a79d6f3bb208f230cc1a3dd0]: S. 2 in force at 14.11.2016 for the purposes of the trial by S.I. 2016/1083, reg. 2(a)

[^key-6a6053a4424eb7e7025ac0962169e41d]: S. 4 in force at 14.11.2016 for the purposes of the trial by S.I. 2016/1083, reg. 2(b)

[^key-340d77b21f4e816d5e66fe79efc9589d]: S. 5 in force at 14.11.2016 for the purposes of the trial by S.I. 2016/1083, reg. 2(b)

[^key-9d576bab391aec1954cbeb618e0c6b6a]: S. 6 in force at 14.11.2016 for the purposes of the trial by S.I. 2016/1083, reg. 2(b)

[^key-8842b2f36cb00efc4d4d0231f69ae0d1]: S. 7 in force at 14.11.2016 for the purposes of the trial by S.I. 2016/1083, reg. 2(b)

[^key-bb537cc0e9694144521341bde6dbaf8b]: S. 8 in force at 14.11.2016 for the purposes of the trial by S.I. 2016/1083, reg. 2(b)

[^key-bcdc3bbe6f0926eafe7eff8cddd390c2]: S. 9 in force at 14.11.2016 for the purposes of the trial by S.I. 2016/1083, reg. 2(b)

[^key-6c8776da15788848a4928ef67fece636]: S. 10 in force at 14.11.2016 for the purposes of the trial by S.I. 2016/1083, reg. 2(b)

[^key-22369dbd9fd85e39209934d8a4bf3c58]: S. 11 in force at 14.11.2016 for the purposes of the trial by S.I. 2016/1083, reg. 2(b)

[^key-b0675349d94bd61a6e41932f4af67d0d]: S. 13 in force at 14.11.2016 for the purposes of the trial by S.I. 2016/1083, reg. 2(c)

[^key-d4aa8ec7ab5983b9ad26c2aecc8eec60]: S. 14 in force at 14.11.2016 for the purposes of the trial by S.I. 2016/1083, reg. 2(c)

[^key-f44b0f075551b5a45e29bfceaa0c08b7]: S. 15 in force at 14.11.2016 for the purposes of the trial by S.I. 2016/1083, reg. 2(c)

[^key-0a284c47a507d4d88cdca5dd4b007e90]: S. 16 in force at 14.11.2016 for the purposes of the trial by S.I. 2016/1083, reg. 2(c)

[^key-ba58907f758645db8a6de5ec93835ad6]: S. 17 in force at 14.11.2016 for the purposes of the trial by S.I. 2016/1083, reg. 2(c)

[^key-ba3a96899d7faccc01335b990b25722e]: S. 18 in force at 14.11.2016 for the purposes of the trial by S.I. 2016/1083, reg. 2(c)

[^key-be54ec6b82ed5a793b3008e076615f7f]: S. 19 in force at 14.11.2016 for the purposes of the trial by S.I. 2016/1083, reg. 2(c)

[^key-0e401de35a8580ab52982da0c0c51143]: S. 20 in force at 14.11.2016 for the purposes of the trial by S.I. 2016/1083, reg. 2(c)

[^key-5d7ad55aa1e4cf98c98fe7ec1b782cee]: S. 21 in force at 14.11.2016 for the purposes of the trial by S.I. 2016/1083, reg. 2(c)

[^key-effdf0062429db685eacf34be4af5d6e]: S. 22 in force at 14.11.2016 for the purposes of the trial by S.I. 2016/1083, reg. 2(c)

[^key-b7e89b196bb7177b8d9e2da457c415de]: S. 23 in force at 14.11.2016 for the purposes of the trial by S.I. 2016/1083, reg. 2(c)

[^key-2a77db7b9f403f441cf1738eea62fb7c]: S. 24 in force at 14.11.2016 for the purposes of the trial by S.I. 2016/1083, reg. 2(c)

[^key-f7380fdd4736598bd076e4adc13b4744]: S. 25 in force at 14.11.2016 for the purposes of the trial by S.I. 2016/1083, reg. 2(c)

[^key-f7b0be015e4aa2e1297a60fda98556ae]: S. 30 in force at 14.11.2016 for the purposes of the trial by S.I. 2016/1083, reg. 2(d)

[^key-fe7ca4f4c9fe5e17d5f1915cc2cfab1e]: S. 32 in force at 14.11.2016 for the purposes of the trial by S.I. 2016/1083, reg. 2(e)

[^key-32344dbbf80bb2cb59747f34f70b2270]: S. 33 in force at 14.11.2016 for the purposes of the trial by S.I. 2016/1083, reg. 2(e)

[^key-ff7e6ce65c8fb6d46dfa886acb8ca941]: S. 34 in force at 14.11.2016 for the purposes of the trial by S.I. 2016/1083, reg. 2(e)

[^key-d20ab092aa75e87a1128b9c48fe65ddc]: S. 35 in force at 14.11.2016 for the purposes of the trial by S.I. 2016/1083, reg. 2(e)

[^key-edbd3278a94488b5d71a2ae5c27fc98f]: S. 36 in force at 14.11.2016 for the purposes of the trial by S.I. 2016/1083, reg. 2(e)

[^key-47650c44e1bb9f4420448a19ea0c1cf1]: S. 37 in force at 14.11.2016 for the purposes of the trial by S.I. 2016/1083, reg. 2(e)

[^key-77d8785617b48e489d5c691d0466f322]: S. 38 in force at 14.11.2016 for the purposes of the trial by S.I. 2016/1083, reg. 2(e)

[^key-f057bb874344b379b28f3634c88d5d7d]: S. 40 in force at 14.11.2016 for the purposes of the trial by S.I. 2016/1083, reg. 2(f)

[^key-9693c13095cbabfeda9a42ac72fa8295]: S. 41 in force at 14.11.2016 for the purposes of the trial by S.I. 2016/1083, reg. 2(f)

[^key-530a648e83445041a23ebcd26258c855]: S. 42 in force at 14.11.2016 for the purposes of the trial by S.I. 2016/1083, reg. 2(f)

[^key-c6c102ab93be0f868d75c6439e29e0c4]: S. 44 in force at 14.11.2016 for the purposes of the trial by S.I. 2016/1083, reg. 2(g)

[^key-5d7a9075fc8ad1d5e9b66cc9067e9524]: S. 45 in force at 14.11.2016 for the purposes of the trial by S.I. 2016/1083, reg. 2(g)

[^key-88d073e3b1b8bcc1bd22de15d690bfec]: S. 46 in force at 14.11.2016 for the purposes of the trial by S.I. 2016/1083, reg. 2(g)

[^key-e5ba1eabfdd869d0ba2e42f5280e885c]: S. 47 in force at 14.11.2016 for the purposes of the trial by S.I. 2016/1083, reg. 2(g)

[^key-696bfa58a431affa344c89dd0a37ab9b]: S. 48 in force at 14.11.2016 for the purposes of the trial by S.I. 2016/1083, reg. 2(g)

[^key-9c44b789d6338998eeeb8f4e7156c1bc]: S. 49 in force at 14.11.2016 for the purposes of the trial by S.I. 2016/1083, reg. 2(g)

[^key-f9290f631c9324cb17ea3d3f94e9bc8c]: S. 50 in force at 14.11.2016 for the purposes of the trial by S.I. 2016/1083, reg. 2(g)

[^key-b2b59e68daa72558390dcb4af5f4b422]: S. 51 in force at 14.11.2016 for the purposes of the trial by S.I. 2016/1083, reg. 2(g)

[^key-4c2d499e0595b7739d1ae23072ffe8c9]: S. 52 in force at 14.11.2016 for the purposes of the trial by S.I. 2016/1083, reg. 2(g)

[^key-70783248f05f1891c5e571cfbf91c42c]: S. 53 in force at 14.11.2016 for the purposes of the trial by S.I. 2016/1083, reg. 2(g)

[^key-2236c0cfb9b683f146368dced68823d6]: S. 54 in force at 14.11.2016 for the purposes of the trial by S.I. 2016/1083, reg. 2(g)

[^key-6458ef2094485ffcc71c46f9ab50abcf]: S. 55 in force at 14.11.2016 for the purposes of the trial by S.I. 2016/1083, reg. 2(g)

[^key-2f068a75eaa4408c1fd0b7390666ad8a]: S. 56 in force at 14.11.2016 for the purposes of the trial by S.I. 2016/1083, reg. 2(g)

[^key-302cfcc2a68aaabd1c3780fbb269d84e]: S. 57 in force at 14.11.2016 for the purposes of the trial by S.I. 2016/1083, reg. 2(g)

[^key-848153b481bdc1be884a488832810597]: S. 58 in force at 14.11.2016 for the purposes of the trial by S.I. 2016/1083, reg. 2(g)

[^key-d84b615c80fae30886ebd7b96cd29368]: S. 59 in force at 14.11.2016 for the purposes of the trial by S.I. 2016/1083, reg. 2(g)

[^key-33742c0a0f3c6dd47cda40c4ce7b98fe]: S. 60 in force at 14.11.2016 for the purposes of the trial by S.I. 2016/1083, reg. 2(g)

[^key-f7ad0177dc39e56727e74c4e61cc35fa]: S. 61 in force at 14.11.2016 for the purposes of the trial by S.I. 2016/1083, reg. 2(g)

[^key-e196918e695651d1c7293cd409c301cb]: S. 62 in force at 14.11.2016 for the purposes of the trial by S.I. 2016/1083, reg. 2(g)

[^key-97ff7050dbe7673fa14d613c0616df74]: S. 66 in force at 14.11.2016 for the purposes of the trial by S.I. 2016/1083, reg. 2(h)

[^key-a764490c1e02c4f0cebee7f0f68bbf2f]: S. 67 in force at 14.11.2016 for the purposes of the trial by S.I. 2016/1083, reg. 2(h)

[^key-6fa0d00512de2cb09f8d2637e4046dd5]: S. 73(2)-(4) in force at 14.11.2016 for the purposes of the trial by S.I. 2016/1083, reg. 2(i)

[^key-28ee32975d54c6fce7dcf7912f504605]: S. 3 in force at 14.11.2016 for the purposes of the trial with specified adaptations by S.I. 2016/1083, reg. 3

[^key-0654b0a379c56755de716d336c04e000]: Words in s. 5(4) substituted (16.3.2017) by Small Charitable Donations and Childcare Payments Act 2017 (c. 1), ss. 5(2), 7(3)

[^key-c14a7ae613793d268f475dd7eb9ce4aa]: S. 57(3A) inserted (16.3.2017) by Small Charitable Donations and Childcare Payments Act 2017 (c. 1), ss. 5(3)(a), 7(3)

[^key-9704b1947e4cad4c1f169a752ef3d3b9]: Words in s. 57(4) inserted (16.3.2017) by Small Charitable Donations and Childcare Payments Act 2017 (c. 1), ss. 5(3)(b), 7(3)

[^key-93f1368c98143c466daea047c791397e]: S. 58(2A) inserted (16.3.2017) by Small Charitable Donations and Childcare Payments Act 2017 (c. 1), ss. 5(4), 7(3)

[^key-ec4a3f1efaef06c6281d499436f085ad]: S. 1 in force at 21.4.2017 for specified purposes by S.I. 2017/578, reg. 2

[^key-bc6db0a770ce664c7314dd68a83cb593]: S. 2 in force at 21.4.2017 in so far as not already in force by S.I. 2017/578, reg. 3(a)

[^key-e7647a7c7e9da2c63740224ec87c0e1a]: S. 3 in force at 21.4.2017 for specified purposes by S.I. 2017/578, reg. 2

[^key-bd3b1d392e9571de067db83f937db331]: S. 4 in force at 21.4.2017 for specified purposes by S.I. 2017/578, reg. 2

[^key-82f4168514bc58aff7024794b271759f]: S. 5 in force at 21.4.2017 in so far as not already in force by S.I. 2017/578, reg. 3(b)

[^key-bbab2619ecce796a2a2c774b26085fd8]: S. 6 in force at 21.4.2017 for specified purposes by S.I. 2017/578, reg. 2

[^key-24e2e3ac89a14c7e3e3489a7c0f03f7a]: S. 7 in force at 21.4.2017 for specified purposes by S.I. 2017/578, reg. 2

[^key-55352e0400c9e5624a0d035d666b7575]: S. 8 in force at 21.4.2017 for specified purposes by S.I. 2017/578, reg. 2

[^key-40065c5b6e00d2ad1d109d3cbcf2baf1]: S. 9 in force at 21.4.2017 for specified purposes by S.I. 2017/578, reg. 2

[^key-1ba17bccb61935886ffb1543111125c0]: S. 10 in force at 21.4.2017 for specified purposes by S.I. 2017/578, reg. 2

[^key-5cd51f32c3ee56f28f503099379ccde2]: S. 11 in force at 21.4.2017 for specified purposes by S.I. 2017/578, reg. 2

[^key-54c0b0b79a18127ad62dba2385d6ed2b]: S. 12 in force at 21.4.2017 for specified purposes by S.I. 2017/578, reg. 2 (with regs. 5-7)

[^key-886ef813ca976d10f83643665b18b8ec]: S. 13 in force at 21.4.2017 for specified purposes by S.I. 2017/578, reg. 2

[^key-6dd2db1d021af53fa61524aaf36516b1]: S. 14 in force at 21.4.2017 for specified purposes by S.I. 2017/578, reg. 2

[^key-2ab63eb0ca94ec6d581435660f515a90]: S. 15 in force at 21.4.2017 for specified purposes by S.I. 2017/578, reg. 2

[^key-15bca689cb9a30e74a7ca0714f8ed644]: S. 16 in force at 21.4.2017 in so far as not already in force by S.I. 2017/578, reg. 3(c)

[^key-8989518303d2ad92355c9cb47f2c03f8]: S. 17 in force at 21.4.2017 for specified purposes by S.I. 2017/578, reg. 2

[^key-4959d4ae5683b2d9720cf2ab76a0ecc3]: S. 18 in force at 21.4.2017 for specified purposes by S.I. 2017/578, reg. 2

[^key-0c30028fa96892e4cf6258f76af684c6]: S. 19 in force at 21.4.2017 for specified purposes by S.I. 2017/578, reg. 2

[^key-8c7acdedc7b40688d00ff6004ee802ca]: S. 20 in force at 21.4.2017 for specified purposes by S.I. 2017/578, reg. 2

[^key-6fd9aa4229c207c2e71c030df2453e42]: S. 21 in force at 21.4.2017 for specified purposes by S.I. 2017/578, reg. 2

[^key-f9eebe470c17257f4136ccaea12f6974]: S. 22 in force at 21.4.2017 for specified purposes by S.I. 2017/578, reg. 2

[^key-315ad517ae916ddf675a3dea5eb375d5]: S. 23 in force at 21.4.2017 for specified purposes by S.I. 2017/578, reg. 2

[^key-341f90148e6e073ee9d1ba683c663f3a]: S. 24 in force at 21.4.2017 for specified purposes by S.I. 2017/578, reg. 2

[^key-44ca8ac2c43fa53961771de8a9b95d96]: S. 25 in force at 21.4.2017 for specified purposes by S.I. 2017/578, reg. 2

[^key-0f514d7c8d7c51bec950010de5609550]: S. 30 in force at 21.4.2017 in so far as not already in force by S.I. 2017/578, reg. 3(d)

[^key-f661f70a04f63b7a9c3ac5b088aa5911]: S. 31 in force at 21.4.2017 in so far as not already in force by S.I. 2017/578, reg. 3(d)

[^key-12ccc43bcb5d44cef77649189d0d6c42]: S. 32 in force at 21.4.2017 in so far as not already in force by S.I. 2017/578, reg. 3(d)

[^key-d3db822571d81bce8cb006526539d9ed]: S. 33 in force at 21.4.2017 in so far as not already in force by S.I. 2017/578, reg. 3(d)

[^key-135620317554f098f94a986bb07b8506]: S. 34 in force at 21.4.2017 in so far as not already in force by S.I. 2017/578, reg. 3(d)

[^key-393097b1f874f0bf365192143b0d5030]: S. 35 in force at 21.4.2017 in so far as not already in force by S.I. 2017/578, reg. 3(d)

[^key-79850adb0cdcb8a2a3bfa5f98e86dde0]: S. 36 in force at 21.4.2017 in so far as not already in force by S.I. 2017/578, reg. 3(d)

[^key-ccc75b1ca1fd78c0b64acf85ae2cfdea]: S. 37 in force at 21.4.2017 in so far as not already in force by S.I. 2017/578, reg. 3(d)

[^key-d423ecf769ed61140751f778c8f329c3]: S. 38 in force at 21.4.2017 in so far as not already in force by S.I. 2017/578, reg. 3(d)

[^key-41ae36d8cf7c469bdec98e2e399d62bc]: S. 39 in force at 21.4.2017 by S.I. 2017/578, reg. 3(d) (with reg. 5)

[^key-4f9d8efdbdae00b441e721bc5089e72f]: S. 40 in force at 21.4.2017 in so far as not already in force by S.I. 2017/578, reg. 3(d)

[^key-3eddbf070ed244e07018c06692cfa4cc]: S. 41 in force at 21.4.2017 in so far as not already in force by S.I. 2017/578, reg. 3(d)

[^key-cf7be5c8da45474a19f3db97677b3980]: S. 42 in force at 21.4.2017 in so far as not already in force by S.I. 2017/578, reg. 3(d)

[^key-35f5f1e06adb11a501bd69b81e83f4d7]: S. 44 in force at 21.4.2017 in so far as not already in force by S.I. 2017/578, reg. 3(e)

[^key-ffdfe3f1b8ff5cde3d634290f3fe54ec]: S. 45 in force at 21.4.2017 in so far as not already in force by S.I. 2017/578, reg. 3(e)

[^key-bea36ebb002de89eae15c478d931f77c]: S. 46 in force at 21.4.2017 in so far as not already in force by S.I. 2017/578, reg. 3(e)

[^key-64d005263d52dc27eada7dfa723329b2]: S. 47 in force at 21.4.2017 in so far as not already in force by S.I. 2017/578, reg. 3(e)

[^key-d44f09d1e347a5675d3d41daf6132216]: S. 48 in force at 21.4.2017 in so far as not already in force by S.I. 2017/578, reg. 3(e)

[^key-8b42a240c78d41bf9c85529394b3c807]: S. 49 in force at 21.4.2017 in so far as not already in force by S.I. 2017/578, reg. 3(e)

[^key-16a723465359cb622bce237df54851a0]: S. 50 in force at 21.4.2017 in so far as not already in force by S.I. 2017/578, reg. 3(e)

[^key-72412b8f76b71ca736671d3cc604e44c]: S. 51 in force at 21.4.2017 in so far as not already in force by S.I. 2017/578, reg. 3(e)

[^key-789d40f790edb7d1924298e2331902b9]: S. 52 in force at 21.4.2017 in so far as not already in force by S.I. 2017/578, reg. 3(e)

[^key-b534d6d3735178984f20383bbe8a104c]: S. 53 in force at 21.4.2017 in so far as not already in force by S.I. 2017/578, reg. 3(e)

[^key-3ba564bf0af23aa4867124d23b26fe6d]: S. 54 in force at 21.4.2017 in so far as not already in force by S.I. 2017/578, reg. 3(e)

[^key-36b8c52ed8459c8917643fbea7bf4845]: S. 55 in force at 21.4.2017 in so far as not already in force by S.I. 2017/578, reg. 3(e)

Reading this document does not replace reading the official text published on legislation.gov.uk. Contains public sector information licensed under the Open Government Licence v3.0. We assume no responsibility for any inaccuracies arising from the conversion of the original CLML XML to this format.

This text is published under legislation.gov.uk's own terms of reuse, not a Legalize or public-domain licence. legislation.gov.uk
Open Government Licence v3.0 (attribution required)
© Crown and database right. Derived from content available under the Open Government Licence v3.0 from legislation.gov.uk.