- Latest available (Revised)
- Original (As enacted)
Childcare Payments Act 2014
You are here:
What Version
Advanced Features
- Show Geographical Extent(e.g. England, Wales, Scotland and Northern Ireland)
- Show Timeline of Changes
Opening Options
More Resources
Changes over time for: Section 24
Changes to legislation:
There are currently no known outstanding effects for the Childcare Payments Act 2014, Section 24.
Changes to Legislation
Revised legislation carried on this site may not be fully up to date. At the current time any known changes or effects made by subsequent legislation have been applied to the text of the legislation you are viewing by the editorial team. Please see ‘Frequently Asked Questions’ for details regarding the timescales for which new effects are identified and recorded on this site.
24Imposing restrictions on childcare accountsU.K.
This section has no associated Explanatory Notes
(1)If such conditions as may be specified in regulations are met, HMRC may make an account restriction order.
(2)An “account restriction order” is an order imposing any of the following restrictions in relation to a childcare account specified in the order—
(a)a restriction that prevents the making of any qualifying payments into the childcare account;
(b)a restriction that prevents the making of any payments from the childcare account in respect of qualifying childcare.
(3)Regulations may, in particular, provide that HMRC may make an account restriction order where—
(a)a person wishes—
(i)to open a childcare account in respect of a child, or
(ii)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.
(4)Regulations may make further provision about account restriction orders, including, in particular—
(a)provision about the procedure for making an account restriction order;
(b)provision enabling an account restriction order to impose a restriction for a period specified in the order (which may be unlimited);
(c)provision enabling an account restriction order to provide that a restriction does not apply in such cases as may be specified in the order;
(d)provision enabling a person who wishes to open a childcare account or make a declaration of eligibility to apply to HMRC for an account restriction order to be made in relation to another person who holds a childcare account;
(e)provision enabling an account restriction order to be revoked, including provision for the account-holder to apply for its revocation;
(f)provision specifying the circumstances in which such an application may be granted.
(5)If an account restriction order is made in relation to a childcare account—
(a)HMRC must give a copy of the order to the account-holder and to the account provider, and
(b)the account provider must comply with the order.
Commencement Information
I1S. 24 partly in force at Royal Assent; s. 24 in force for specified purposes at Royal Assent, see s. 75(1)(c)
I2S. 24 in force at 14.11.2016 for the purposes of the trial by S.I. 2016/1083, reg. 2(c)
I3S. 24 in force at 21.4.2017 for specified purposes by S.I. 2017/578, reg. 2
I4S. 24 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
I5S. 24 in force at 14.7.2017 for specified purposes by S.I. 2017/750, reg. 2(1)(2)(d)
I6S. 24 in force at 24.11.2017 for specified purposes by S.I. 2017/1116, reg. 2
I7S. 24 in force at 15.1.2018 for specified purposes by S.I. 2018/27, reg. 2(1)(3)(4)
I8S. 24 in force at 14.2.2018 in so far as not already in force by S.I. 2018/27, reg. 2(2)(3)
Options/Help
Print Options
PrintThe Whole Act
PrintThe Whole Cross Heading
PrintThis Section only
Legislation is available in different versions:
Latest Available (revised):The latest available updated version of the legislation incorporating changes made by subsequent legislation and applied by our editorial team. Changes we have not yet applied to the text, can be found in the ‘Changes to Legislation’ area.
Original (As Enacted or Made): The original version of the legislation as it stood when it was enacted or made. No changes have been applied to the text.
See additional information alongside the content
Geographical Extent: Indicates the geographical area that this provision applies to. For further information see ‘Frequently Asked Questions’.
Show Timeline of Changes: See how this legislation has or could change over time. Turning this feature on will show extra navigation options to go to these specific points in time. Return to the latest available version by using the controls above in the What Version box.
Opening Options
Different options to open legislation in order to view more content on screen at once
Explanatory Notes
Text created by the government department responsible for the subject matter of the Act to explain what the Act sets out to achieve and to make the Act accessible to readers who are not legally qualified. Explanatory Notes were introduced in 1999 and accompany all Public Acts except Appropriation, Consolidated Fund, Finance and Consolidation Acts.
More Resources
Access essential accompanying documents and information for this legislation item from this tab. Dependent on the legislation item being viewed this may include:
- the original print PDF of the as enacted version that was used for the print copy
- lists of changes made by and/or affecting this legislation item
- confers power and blanket amendment details
- all formats of all associated documents
- correction slips
- links to related legislation and further information resources
Impact Assessments
Impact Assessments generally accompany all UK Government interventions of a regulatory nature that affect the private sector, civil society organisations and public services. They apply regardless of whether the regulation originates from a domestic or international source and can accompany primary (Acts etc) and secondary legislation (SIs). An Impact Assessment allows those with an interest in the policy area to understand:
- Why the government is proposing to intervene;
- The main options the government is considering, and which one is preferred;
- How and to what extent new policies may impact on them; and,
- The estimated costs and benefits of proposed measures.
Timeline of Changes
This timeline shows the different points in time where a change occurred. The dates will coincide with the earliest date on which the change (e.g an insertion, a repeal or a substitution) that was applied came into force. The first date in the timeline will usually be the earliest date when the provision came into force. In some cases the first date is 01/02/1991 (or for Northern Ireland legislation 01/01/2006). This date is our basedate. No versions before this date are available. For further information see the Editorial Practice Guide and Glossary under Help.
More Resources
Use this menu to access essential accompanying documents and information for this legislation item. Dependent on the legislation item being viewed this may include:
- the original print PDF of the as enacted version that was used for the print copy
- correction slips
Click 'View More' or select 'More Resources' tab for additional information including:
- lists of changes made by and/or affecting this legislation item
- confers power and blanket amendment details
- all formats of all associated documents
- links to related legislation and further information resources
All content is available under the Open Government Licence v3.0 except where otherwise stated. This site additionally contains content derived from EUR-Lex, reused under the terms of the Commission Decision 2011/833/EU on the reuse of documents from the EU institutions. For more information see the EUR-Lex public statement on re-use.