Childcare Payments Act 2014 (c. 28)

Childcare accounts U.K.

18 Cases where there is more than one eligible person U.K.

(1) If two or more persons have applied to open a childcare account in respect of the same child, HMRC may determine which of them (if any) may open a childcare account in respect of the child.

(2) If—

(a) a person—

(i) has applied to open a childcare account in respect of a child, or

(ii) wishes to make a declaration of eligibility in relation to a childcare account held in respect of a child, and

(b) another person holds a childcare account in respect of the child,

HMRC may determine which of them (if any) may hold an active childcare account in respect of the child (see section 17(3)).

(3) For provision enabling HMRC to make an account restriction order to give effect to a determination under subsection (2), see section 24.

Commencement Information

I1 S. 18 in force at 14.11.2016 for the purposes of the trial by S.I. 2016/1083, reg. 2(c)

I2 S. 18 in force at 21.4.2017 for specified purposes by S.I. 2017/578, reg. 2

I3 S. 18 in force at 16.5.2017 so far as not already in force in respect of those recruited to participate in the trial by S.I. 2017/578, reg. 4

I4 S. 18 in force at 14.7.2017 for specified purposes by S.I. 2017/750, reg. 2(1)(2)(d)

I5 S. 18 in force at 24.11.2017 for specified purposes by S.I. 2017/1116, reg. 2

I6 S. 18 in force at 15.1.2018 for specified purposes by S.I. 2018/27, reg. 2(1)(3)(4)

I7 S. 18 in force at 14.2.2018 in so far as not already in force by S.I. 2018/27, reg. 2(2)(3)