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Childcare Payments Act 2014
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25Closure of childcare accountsU.K.
This section has no associated Explanatory Notes
(1)Regulations may make provision about closing childcare accounts.
(2)The provision that may be made by regulations under this section includes, in particular—
(a)provision requiring a childcare account to be closed in specified circumstances or if specified conditions are met;
(b)provision about what is to happen to any funds held in a childcare account when it is closed;
(c)provision for the repayment to HMRC of a proportion of any such funds, calculated in accordance with the regulations.
(3)In subsection (2) “specified” means specified in the regulations.
Commencement Information
I1S. 25 partly in force at Royal Assent; s. 25 in force for specified purposes at Royal Assent, see s. 75(1)(c)
I2S. 25 in force at 14.11.2016 for the purposes of the trial by S.I. 2016/1083, reg. 2(c)
I3S. 25 in force at 21.4.2017 for specified purposes by S.I. 2017/578, reg. 2
I4S. 25 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. 25 in force at 14.7.2017 for specified purposes by S.I. 2017/750, reg. 2(1)(2)(d)
I6S. 25 in force at 24.11.2017 for specified purposes by S.I. 2017/1116, reg. 2
I7S. 25 in force at 15.1.2018 for specified purposes by S.I. 2018/27, reg. 2(1)(3)(4)
I8S. 25 in force at 14.2.2018 in so far as not already in force by S.I. 2018/27, reg. 2(2)(3)
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