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The matters dealt with by and under this Act are to be under the management of the Commissioners for Her Majesty’s Revenue and Customs.
A top-up payment made into a childcare account is not to be regarded as income of the account-holder for the purposes of the Income Tax Acts.
The following payments are not to be regarded as a credit for the purposes of section 130 of the Finance Act 2008 (set-off)—
(a)top-up payments;
(b)payments under section 62 (compensatory payments);
(c)where the Commissioners provide childcare accounts, any funds held in a childcare account.
In Schedule 2 to the Northern Ireland Act 1998 (excepted matters), after paragraph 10B insert—
“10CThe operation of the Childcare Payments Act 2014.”
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