Other enforcement powers
50Power to exclude childcare from being qualifying childcare
1
This section applies if—
a
a person has done, or omitted to do, any act for the purpose of obtaining a payment from a childcare account,
b
the person’s conduct involved dishonesty, and
c
as a result the person has been convicted of an offence or has been notified of a penalty under section 46.
2
HMRC may direct that any childcare provided by the person is not qualifying childcare for the purposes of this Act.
3
A direction under this section has effect for 12 months beginning with the day on which it is made.
4
Regulations may amend subsection (3) so as to substitute a different period for the period for the time being specified there.
5
Where a direction under this section is made in relation to a person, the direction also applies in relation to—
a
any body corporate of which the person is a director or other officer,
b
any body corporate of which the person is a member, if the affairs of the body corporate are managed by its members, and
c
any Scottish firm of which the person is a partner.
6
HMRC must—
a
give a copy of a direction under this section to—
i
the person or persons in relation to whom it applies, and
ii
any person or body which provides childcare accounts, and
b
publish the direction in the way appearing to HMRC to be best calculated to bring it to the attention of those who may be affected by it.
7
HMRC may revoke a direction made under this section.