62Compensatory 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).