8 Amendments to the Childcare Payments Regulations 2015
In regulation 18 (account restriction orders)—
(a) in paragraph (1)(a) before (2) insert “(1A), (1B),”;
(b) after paragraph (1) insert—

“1A The condition specified in this paragraph is that an amount has been assessed and notified to a person under section 41 (assessment and enforcement of recoverable amounts) in relation to any of sections 35 to 38 (recovery of top up payments).
1B The conditions specified in this paragraph are that—
(i) an amount has been assessed and notified to a person under section 41 in relation to sections 39 or 40 (recovery of top up payments); and
(ii) some or all of the amount assessed has not been paid to HMRC by the time specified in section 41(5).”

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(c) in paragraph (2)(a)—
(i) omit “41 or”;
(ii) omit “recoverable amounts or”;
(d) at paragraph 2(b) omit “41(5) or”;
(e) at the end of paragraph (7)(b) for “.” substitute “;”;
(f) after paragraph (7)(b) insert—

“(c) may be imposed where the account holder agrees to this action;
(d) must be revoked where the account holder, having previously agreed to the imposition under subparagraph (7)(c) above, requests a review of the decision to make the account restriction order.”

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