Version Superseded: 14/11/2016
Point in time view as at 17/12/2014. This version of this provision has been superseded.
There are currently no known outstanding effects for the Childcare Payments Act 2014, Section 25.
(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)
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