The Childcare Payments (Miscellaneous Amendments) Regulations 2022

Amendment to the Childcare Payments Regulations 2015

3.—(1) The Childcare Payments Regulations 2015(1) are amended as follows.

(2) In regulation 6 (declarations of eligibility)—

(a) in paragraph (1)(b) omit “and”;

(b) at the end of paragraph (1)(c) for “.” substitute “;”, and then insert—

“(d) be accompanied by a confirmation, if required by HMRC(2).”; and

(c) for paragraph (7)(3) substitute—

“(7) In this regulation—

“a confirmation” means a confirmation made to HMRC, orally or in writing, by a declarant or their partner that they have complied with the requirement in section 8(1)(a) of the Taxes Management Act 1970(4) within the period specified in section 8(1D), except where either section 8(1F) or 8(1G) applies where the time limit specified in that section applies;

“declarant” means a person who makes a declaration of eligibility for the purposes of either opening a childcare account or reconfirming eligibility.”.

(1)

S.I. 2015/522, amended by S.I. 2016/796 and 2021/781; there are other amending instruments but none is relevant.

(2)

The term “HMRC” is defined in section 71(1) of CPA.

(3)

Paragraph (7) was inserted by regulation 4 of S.I. 2016/796.

(4)

1970 c. 9.