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Childcare Payments Act 2014
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Changes over time for: Section 54
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- 14/11/2016- Amendment
- 21/04/2017- Amendment
- 16/05/2017
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There are currently no known outstanding effects for the Childcare Payments Act 2014, Section 54.
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54Set-offU.K.
This section has no associated Explanatory Notes
(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).
Commencement Information
I1S. 54 in force at 14.11.2016 for the purposes of the trial by S.I. 2016/1083, reg. 2(g)
I2S. 54 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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