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Childcare Payments Act 2014
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Dewisiadau Agor
Rhagor o Adnoddau
Changes over time for: Section 55
Alternative versions:
- 14/11/2016- Amendment
- 21/04/2017- Amendment
- 21/04/2017
Point in time
Status:
Point in time view as at 21/04/2017.
Changes to legislation:
There are currently no known outstanding effects for the Childcare Payments Act 2014, Section 55.
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55Order in which payments are taken to discharge debtsU.K.
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Nodiadau Esboniadol
(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
(c)a relevant debt is within this paragraph if it consists of an amount of interest payable under section 51.
(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).
Commencement Information
I1S. 55 in force at 14.11.2016 for the purposes of the trial by S.I. 2016/1083, reg. 2(g)
I2S. 55 in force at 21.4.2017 in so far as not already in force by S.I. 2017/578, reg. 3(e)
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