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This is the original version (as it was originally enacted).

45Penalties for making prohibited payments

This section has no associated Explanatory Notes

(1)A person is liable to a penalty under this section if—

(a)HMRC has given the person a warning notice under this section,

(b)at any time when the warning notice has effect, the person causes or permits a prohibited payment to be made from a childcare account held by the person, and

(c)the person is notified of an assessment under section 41 in respect of the prohibited payment.

(2)HMRC may give a person a warning notice under this section if—

(a)the person causes or permits a prohibited payment to be made from a childcare account held by the person,

(b)the person is notified of an assessment under section 41 in respect of the prohibited payment, and

(c)the assessment has become final (see subsection (7)).

(3)A warning notice is a notice which—

(a)subject to subsection (4), has effect for a period of 4 years beginning with the day on which the notice is given (“the relevant 4-year period”), and

(b)states that the person will be liable to a penalty under this section if at any time during the relevant 4-year period the person causes or permits a prohibited payment to be made from a childcare account held by the person.

(4)If a person is notified of a penalty under this section, the warning notice given to the person under this section ceases to have effect.

(5)But subsection (4) does not prevent HMRC from giving the person a fresh warning notice as a result of the prohibited payment in respect of which the person was notified of the penalty.

(6)Where a person is liable to a penalty under this section for causing or permitting a prohibited payment to be made, the amount of the penalty is 25% of the amount assessed under section 41 in respect of the prohibited payment.

(7)For the purposes of this section an assessment under section 41 becomes final—

(a)in a case where the person does not apply for a review of the assessment within the period specified in section 57(2)(a), at the end of that period,

(b)in a case where—

(i)the person applies for a review of the assessment but does not give notice of an appeal against the assessment, and

(ii)the assessment has not been cancelled,

at the end of the period in which notice of an appeal against the assessment could have been given, or

(c)in a case where—

(i)notice of such an appeal has been given, and

(ii)the assessment has not been quashed on appeal,

on the day on which the appeal is determined or withdrawn.

(8)Accordingly—

(a)if a person is granted an extension of the period for making an application for a review of an assessment, any warning notice given to the person in respect of the assessment before the application for the review is made is of no effect, and

(b)if a person is permitted to give notice of an appeal against an assessment after the end of the period mentioned in subsection (7)(b), any warning notice given to the person in respect of the assessment before the notice of appeal is given is of no effect.

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