- Latest available (Revised)
- Original (As enacted)
There are currently no known outstanding effects for the Childcare Payments Act 2014, Section 58.
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.
(1)A person who wishes to make an application for a review under section 57 may apply to the Commissioners for an extension of the period for making the application.
(2)An application under this section—
(a)must be made before the end of the period of 6 months beginning with the day after the last day of the period mentioned in section 57(2)(a) (“the standard period”), and
(b)must set out the reasons for seeking the extension.
[F1(2A)Regulations may make provision specifying, or enabling HMRC to specify, the form and manner in which an application under this section may be made.]
(3)The Commissioners may grant an extension under this section if they are satisfied that—
(a)due to special circumstances, it was not practicable for the person to make the application under section 57 within the standard period, and
(b)it is reasonable in all the circumstances to grant the extension.
(4)If an application under this section is refused, it may not be renewed.
Textual Amendments
F1S. 58(2A) inserted (16.3.2017) by Small Charitable Donations and Childcare Payments Act 2017 (c. 1), ss. 5(4), 7(3)
Commencement Information
I1S. 58 in force at 14.11.2016 for the purposes of the trial by S.I. 2016/1083, reg. 2(g)
I2S. 58 in force at 21.4.2017 in so far as not already in force by S.I. 2017/578, reg. 3(e)
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.
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.
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.
Access essential accompanying documents and information for this legislation item from this tab. Dependent on the legislation item being viewed this may include:
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:
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.
Use this menu to access essential accompanying documents and information for this legislation item. Dependent on the legislation item being viewed this may include:
Click 'View More' or select 'More Resources' tab for additional information including: