General
Section 67: Set-off against tax liabilities etc
281.Section 67 prevents top-up payments, amounts in childcare accounts and compensatory payments (see section 62) from being used to set off against other debts which a person owes to HMRC.
281.Section 67 prevents top-up payments, amounts in childcare accounts and compensatory payments (see section 62) from being used to set off against other debts which a person owes to HMRC.