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Childcare Payments Act 2014

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Version Superseded: 21/04/2017

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36Recovery of top-up payments where tax credits award made on appealU.K.

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(1)This section applies where—

(a)a person (“P”), or (in the case of a joint claim) P or P's partner at the time of the claim, has brought an appeal under section 38 of the Tax Credits Act 2002 against a decision not to make an award of a tax credit or to terminate such an award, and

(b)the appeal is upheld.

(2)P is liable to pay HMRC an amount equal to the sum of—

(a)any top-up payments made to P for an entitlement period falling wholly within the relevant period, and

(b)the relevant proportion of the sum of any top-up payments made to P for an entitlement period falling partly within the relevant period.

(3)The “relevant period” means the period in relation to which the following conditions are met—

(a)it falls within the appeal period (see subsection (4)),

(b)it is a period for which an award of a tax credit is made, or continues, as a result of the appeal being upheld, and

(c)where the award has been made to P and P's partner on a joint claim, the person who was P's partner at the time of the claim has been P's partner throughout the period.

(4)The “appeal period” means the period which—

(a)begins with the day on which the decision was made, and

(b)ends with—

(i)the day on which the person who brought the appeal is notified of the decision on the appeal, or

(ii)if that day falls within an entitlement period for which P has made a valid declaration of eligibility, the last day of the entitlement period.

(5)In subsection (2)(b) the “relevant proportion”, in relation to top-up payments made for an entitlement period, means a proportion equal to the proportion of the entitlement period which falls within the relevant period.

(6)In this section “joint claim” has the same meaning as in the Tax Credits Act 2002.

(7)For provision about terminating an award of a tax credit when a declaration of eligibility is made for a subsequent entitlement period, see section 30.

Commencement Information

I1S. 36 in force at 14.11.2016 for the purposes of the trial by S.I. 2016/1083, reg. 2(e)

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