Compensatory payments
I1I2I3I4I5I6I7I862Compensatory payments
1
Where a person has in circumstances specified in regulations been deprived of the opportunity to receive top-up payments in respect of a child for a period, HMRC must pay the person an amount equal to 20% of the costs incurred on qualifying childcare in respect of the child during the period.
2
But the amount paid to a person by HMRC under this section for a period may not exceed a maximum amount specified in, or determined in accordance with, regulations.
3
The circumstances that may be specified in regulations under this section include, in particular—
a
where an appealable decision is varied or cancelled on a review under section 57, and
b
where an appealable decision is quashed (whether wholly or partly) under section 60.
4
Payments may be made to a person under this section regardless of whether the person—
a
has opened a childcare account, or
b
has made a valid declaration of eligibility.
5
Regulations may make further provision about making payments under this section.
6
Regulations may substitute a different percentage for the percentage for the time being specified in subsection (1).