Search Legislation

Advanced Search

Childcare Payments Act 2014

Help about what version

What Version

Help about opening options

Opening Options

Status:

This is the original version (as it was originally enacted).

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

Explanatory NotesShow EN

(1)This section applies in relation to a person (“P”) if—

(a)P, or a person who is P’s partner, makes a claim (whether a single or a joint claim) that results in an award of a tax credit being made for a relevant period (see subsection (2)),

(b)the claim is made during an entitlement period for which P or P’s partner has made a valid declaration of eligibility,

(c)there has not been a change of circumstances in relation to P or P’s partner since the beginning of the entitlement period, and

(d)P, or a person who is P’s partner, makes a declaration of eligibility within the period of 12 months beginning with the day on which the claim was made.

(2)In subsection (1)(a) “relevant period”, in relation to an entitlement period, means a period that includes the whole or any part of the entitlement period.

(3)If this section applies in relation to a person, HMRC may give the person a warning notice.

(4)A warning notice is a notice stating that, if this section or section 33 (power to disqualify universal credit claimants from obtaining top-up payments) applies in relation to the person at any time during the period of 4 years beginning with the day on which the notice is given, HMRC may give the person a disqualification notice (see section 34).

(5)Regulations may make provision—

(a)about what is, or is not, to be regarded as a change of circumstances in relation to a person for the purposes of this section;

(b)specifying cases in which something which would otherwise be a change of circumstances is not to be treated as such for the purposes of this section.

(6)Regulations may amend subsection (1)(d) so as to substitute a different period for the period for the time being specified there.

(7)In this section “joint claim” and “single claim” have the same meaning as in the Tax Credits Act 2002.

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