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Childcare Payments Act 2014

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61Cases where there is more than one eligible person

This section has no associated Explanatory Notes

(1)This section applies in the following cases.

(2)The first case is where—

(a)two or more persons (“the applicants”) have applied to open a childcare account in respect of the same child, and

(b)any of the applicants is appealing against a decision not to allow the applicant to open a childcare account in respect of the child.

(3)The second case is where—

(a)one or more persons (“the applicants”) have applied to open a childcare account in respect of a child,

(b)another person (“the existing account-holder”) holds a childcare account in respect of the child, and

(c)any of the applicants is appealing against a decision not to allow the applicant to open a childcare account in respect of the child.

(4)The third case is where—

(a)a person is appealing against a decision not to make an account restriction order in relation to another person, or

(b)a person is appealing against a decision to make an account restriction order in relation to the person so as to enable another person to open a childcare account or make a declaration of eligibility in relation to such an account.

(5)In this section “the affected parties” means—

(a)in the case described in subsection (2), the applicants;

(b)in the case described in subsection (3), the applicants and the existing account-holder;

(c)in the case described in subsection (4), each of the persons mentioned in paragraph (a) or (b) of that subsection (as the case may be).

(6)Notice of the appeal must be given to each of the affected parties (other than the person bringing the appeal).

(7)Each of the affected parties is to be treated as a party to the appeal.

(8)If the Tribunal quashes the whole or part of the decision, it must substitute its own decision for that of HMRC.

(9)A decision of the Tribunal made by virtue of this section has the same effect as, and may be enforced in the same manner as, a decision of HMRC.

(10)In this section “the Tribunal” has the same meaning as in section 60.

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