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Childcare Payments Act 2014
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- 17/12/2014- Amendment
- 14/11/2016- Amendment
- 21/04/2017- Amendment
- 16/05/2017
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50Power to exclude childcare from being qualifying childcareU.K.
This section has no associated Explanatory Notes
(1)This section applies if—
(a)a person has done, or omitted to do, any act for the purpose of obtaining a payment from a childcare account,
(b)the person's conduct involved dishonesty, and
(c)as a result the person has been convicted of an offence or has been notified of a penalty under section 46.
(2)HMRC may direct that any childcare provided by the person is not qualifying childcare for the purposes of this Act.
(3)A direction under this section has effect for 12 months beginning with the day on which it is made.
(4)Regulations may amend subsection (3) so as to substitute a different period for the period for the time being specified there.
(5)Where a direction under this section is made in relation to a person, the direction also applies in relation to—
(a)any body corporate of which the person is a director or other officer,
(b)any body corporate of which the person is a member, if the affairs of the body corporate are managed by its members, and
(c)any Scottish firm of which the person is a partner.
(6)HMRC must—
(a)give a copy of a direction under this section to—
(i)the person or persons in relation to whom it applies, and
(ii)any person or body which provides childcare accounts, and
(b)publish the direction in the way appearing to HMRC to be best calculated to bring it to the attention of those who may be affected by it.
(7)HMRC may revoke a direction made under this section.
Commencement Information
I1S. 50 partly in force at Royal Assent; s. 50 in force for specified purposes at Royal Assent, see s. 75(1)(c)
I2S. 50 in force at 14.11.2016 for the purposes of the trial by S.I. 2016/1083, reg. 2(g)
I3S. 50 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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