24Imposing restrictions on childcare accounts
(1)If such conditions as may be specified in regulations are met, HMRC may make an account restriction order.
(2)An “account restriction order” is an order imposing any of the following restrictions in relation to a childcare account specified in the order—
(a)a restriction that prevents the making of any qualifying payments into the childcare account;
(b)a restriction that prevents the making of any payments from the childcare account in respect of qualifying childcare.
(3)Regulations may, in particular, provide that HMRC may make an account restriction order where—
(a)a person wishes—
(i)to open a childcare account in respect of a child, or
(ii)to make a declaration of eligibility in relation to a childcare account held in respect of a child, and
(b)another person holds a childcare account in respect of the child.
(4)Regulations may make further provision about account restriction orders, including, in particular—
(a)provision about the procedure for making an account restriction order;
(b)provision enabling an account restriction order to impose a restriction for a period specified in the order (which may be unlimited);
(c)provision enabling an account restriction order to provide that a restriction does not apply in such cases as may be specified in the order;
(d)provision enabling a person who wishes to open a childcare account or make a declaration of eligibility to apply to HMRC for an account restriction order to be made in relation to another person who holds a childcare account;
(e)provision enabling an account restriction order to be revoked, including provision for the account-holder to apply for its revocation;
(f)provision specifying the circumstances in which such an application may be granted.
(5)If an account restriction order is made in relation to a childcare account—
(a)HMRC must give a copy of the order to the account-holder and to the account provider, and
(b)the account provider must comply with the order.