Contents

1. Introductory

   1. 1. Entitlement to receive money towards costs of childcare

   2. 2. Qualifying childcare

2. Eligibility

   1. 3. Eligible persons

   2. 4. Declarations of eligibility

   3. 5. Entitlement periods

3. Conditions of eligibility

   1. 6. The person must be 16 or over

   2. 7. The person must be responsible for the child

   3. 8. The person must be in the UK

   4. 9. The person and his or her partner must be in qualifying paid work

   5. 10. The income of the person and his or her partner must not exceed limit

   6. 11. Neither the person nor his or her partner may be claiming universal credit

   7. 12. The person and his or her partner must not be in a relevant childcare scheme

   8. 13. Neither the person nor his or her partner may be receiving other childcare
      support

4. Qualifying children

   1. 14. Qualifying child

5. Childcare accounts

   1. 15. Childcare accounts

   2. 16. Account providers

   3. 17. Opening a childcare account

   4. 18. Cases where there is more than one eligible person

   5. 19. Payments into childcare accounts

   6. 20. Payments that may be made from childcare accounts

   7. 21. Calculating the top-up element of payments etc

   8. 22. Withdrawals

   9. 23. Refunds of payments made from childcare accounts

   10. 24. Imposing restrictions on accounts

   11. 25. Closure of childcare accounts

6. Information

   1. 26. Power to obtain information or documents

   2. 27. Information sharing between HMRC and others

   3. 28. Wrongful disclosure of information received by others from HMRC

   4. 29. Supply of information to HMRC by childminder agencies

7. Special rules affecting tax credit and universal credit claimants

   1. 30. Termination of tax credit awards

   2. 31. Power to provide for automatic termination of universal credit

   3. 32. Power to disqualify tax credit claimants from obtaining top-up payments

   4. 33. Power to disqualify universal credit claimants from obtaining top-up
      payments

   5. 34. Disqualification notices

8. Recovery of top-up payments

   1. 35. Recovery of top-up payments where tax credits award made on a review

   2. 36. Recovery of top-up payments where tax credits award made on appeal

   3. 37. Recovery of top-up payments where universal credit award made on revision

   4. 38. Recovery of top-up payments where universal credit award made on appeal

   5. 39. Recovery of top-up payments where person fails to give childcare account
      notice

   6. 40. Recovery of top-up payments in other cases

   7. 41. Assessment and enforcement of recoverable amounts

9. Penalties

   1. 42. Penalties for inaccurate declarations of eligibility

   2. 43. Penalties for failure to comply with information notice

   3. 44. Penalties for providing inaccurate information or documents

   4. 45. Penalties for making prohibited payments

   5. 46. Penalties for dishonestly obtaining top-up payments, etc

   6. 47. Assessment and enforcement of penalties

   7. 48. Double jeopardy

10. Other enforcement powers

    1. 49. Disqualification orders

    2. 50. Power to exclude childcare from being qualifying childcare

    3. 51. Power to charge interest

    4. 52. Deduction of recoverable amounts from tax credit awards

    5. 53. Recovery of debts from childcare accounts

    6. 54. Set-off

    7. 55. Order in which payments are taken to discharge debts

11. Reviews and appeals

    1. 56. Appealable decisions

    2. 57. Review of decisions

    3. 58. Extension of time limit for applications for review

    4. 59. Exercise of right of appeal

    5. 60. Powers of tribunal

    6. 61. Cases where there is more than one eligible person

12. Compensatory payments

    1. 62. Compensatory payments

13. Withdrawal of existing tax exemptions

    1. 63. Restrictions on claiming tax exemption for childcare vouchers

    2. 64. Restrictions on claiming tax exemption for employer-contracted childcare

14. General

    1. 65. Functions of Commissioners for Revenue and Customs

    2. 66. Tax treatment of top-up payments

    3. 67. Set-off against tax liabilities etc

    4. 68. Northern Ireland

15. Final provisions

    1. 69. Regulations: general

    2. 70. Regulations: Parliamentary control

    3. 71. Interpretation

    4. 72. Power to make consequential amendments

    5. 73. Financial provisions

    6. 74. Extent

    7. 75. Commencement and short title