Search Legislation

Childcare Payments Act 2014

What Version

 Help about what version

Opening Options

 Help about opening options

Status:

This is the original version (as it was originally enacted).

30Termination of tax credit awards

This section has no associated Explanatory Notes

(1)In this section “the relevant day”, in relation to a person who has made a declaration of eligibility for an entitlement period, means—

(a)the first day of the entitlement period, or

(b)if later, the day on which the declaration of eligibility for the entitlement period was made.

(2)This subsection applies where—

(a)a person (“P”) has made a valid declaration of eligibility for an entitlement period,

(b)an award of a tax credit is or has been made—

(i)to P or to a person who is P’s partner on the relevant day (whether on a single claim or a joint claim), or

(ii)to both of them on a joint claim, and

(c)the award is for a period that includes the relevant day.

(3)Where subsection (2) applies, the award of the tax credit terminates immediately before the relevant day, regardless of whether the decision on the claim was made before or after the relevant day.

This is subject to subsections (4) to (7).

(4)Where a person has made a valid declaration of eligibility for more than one entitlement period beginning during the determination period (see subsection (5)), the award of the tax credit is terminated immediately before the day which is the relevant day in relation to the first of those entitlement periods.

(5)In subsection (4) the “determination period”, in relation to an award of a tax credit, means the period—

(a)beginning with the day on which the claim for the tax credit was made, and

(b)ending with the day on which the decision on the claim was made.

(6)Where—

(a)a person has applied for a review under section 21A of the Tax Credits Act 2002 of a decision not to make an award of a tax credit or to terminate such an award, and

(b)the conclusion on the review is that the decision is varied or cancelled,

subsection (3) does not apply in respect of the award in relation to any entitlement period beginning before the day on which the person is notified of the conclusion on the review.

(7)Where—

(a)a person has brought an appeal under section 38 of the Tax Credits Act 2002 against a decision not to make an award of a tax credit or to terminate such an award, and

(b)the appeal is upheld,

subsection (3) does not apply in respect of the award in relation to any entitlement period beginning before the day on which the person is notified of the decision on the appeal.

(8)Where an award of a tax credit made to a person is terminated by virtue of this section—

(a)HMRC must notify the person of that fact,

(b)the tax credits legislation applies in relation to the person with such modifications as may be made in regulations, and

(c)the amount of any tax credit to which the person is entitled is to be calculated in accordance with the tax credits legislation, subject to any such modifications of that legislation.

(9)Regulations may make further provision for the purpose of securing that, where a person makes a valid declaration of eligibility, any entitlement of the person, or a person who is the person’s partner, to payments under the tax credits legislation ceases immediately before the relevant day.

(10)Regulations under subsection (9) may, in particular—

(a)provide that the tax credits legislation applies in relation to the person whose entitlement to such payments has ceased with such modifications as may be specified in the regulations, and

(b)apply any provision of this section with such modifications as may be so specified.

(11)If—

(a)a person makes a declaration of eligibility for an entitlement period, and

(b)at any time after the relevant day HMRC determine that the declaration was not valid,

that does not affect anything done by virtue of this section as a result of the making of the declaration.

(12)In this section—

  • “joint claim” and “single claim” have the same meaning as in the Tax Credits Act 2002;

  • “the tax credits legislation” means the Tax Credits Act 2002 and any provision made under that Act.

(13)This section ceases to have effect when the repeal of Part 1 of the Tax Credits Act 2002 made by Schedule 14 to the Welfare Reform Act 2012 has fully come into force.

Back to top

Options/Help

Print Options

Close

Legislation is available in different versions:

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.

Close

See additional information alongside the content

Show Explanatory Notes for Sections: Displays relevant parts of the explanatory notes interweaved within the legislation content.

Close

Opening Options

Different options to open legislation in order to view more content on screen at once

Close

Explanatory Notes

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.

Close

More Resources

Access essential accompanying documents and information for this legislation item from this tab. Dependent on the legislation item being viewed this may include:

  • the original print PDF of the as enacted version that was used for the print copy
  • lists of changes made by and/or affecting this legislation item
  • confers power and blanket amendment details
  • all formats of all associated documents
  • correction slips
  • links to related legislation and further information resources
Close

Impact Assessments

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:

  • Why the government is proposing to intervene;
  • The main options the government is considering, and which one is preferred;
  • How and to what extent new policies may impact on them; and,
  • The estimated costs and benefits of proposed measures.
Close

More Resources

Use this menu to access essential accompanying documents and information for this legislation item. Dependent on the legislation item being viewed this may include:

  • the original print PDF of the as enacted version that was used for the print copy
  • correction slips

Click 'View More' or select 'More Resources' tab for additional information including:

  • lists of changes made by and/or affecting this legislation item
  • confers power and blanket amendment details
  • all formats of all associated documents
  • links to related legislation and further information resources