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Childcare Payments Act 2014

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49Disqualification orders

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(1)HMRC may make a disqualification order in relation to a person if condition A, B or C is met.

(2)Condition A is that, on more than one occasion in the period of 4 years ending with the day on which the disqualification order is made, the person—

(a)has become liable to a penalty under this Act, and

(b)has been notified of the penalty.

(3)Condition B is that—

(a)the person (“P”) has done, or omitted to do, any act for the purpose of obtaining a relevant payment for P or another (see subsection (4)),

(b)P’s conduct involved dishonesty, and

(c)as a result P has been convicted of an offence or has been notified of a penalty under section 46.

(4)The following payments are “relevant payments”—

(a)a top-up payment;

(b)a payment from a childcare account.

(5)Condition C is that—

(a)the person (“P”) has done, or omitted to do, any act for the purpose of obtaining a relevant benefit for P or another (see subsection (6)),

(b)P’s conduct involved dishonesty, and

(c)as a result P has been convicted of an offence.

(6)“Relevant benefit” means any benefit or other payment of a description specified in regulations.

(7)Where a disqualification order has effect in relation to a person—

(a)the person may not open a childcare account,

(b)no qualifying payments may be made into any childcare account held by the person, and

(c)any declaration of eligibility made by the person for an entitlement period for which the order has effect is not valid.

(8)A disqualification order has effect for the period specified in the order.

(9)But a disqualification order may not have effect for a period longer than 3 years.

(10)If HMRC make a disqualification order under this section, HMRC must give a copy of the order to—

(a)the person in relation to whom the order is made, and

(b)any person or body which provides childcare accounts.

(11)HMRC may revoke a disqualification order made under this section.

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