Childcare accounts

Cases where there is more than one eligible person
18
1
If two or more persons have applied to open a childcare account in respect of the same child, HMRC may determine which of them (if any) may open a childcare account in respect of the child.
2
If—
a
a person—
i
has applied to open a childcare account in respect of a child, or
ii
wishes to make a declaration of eligibility in relation to a childcare account held in respect of a child, and
b
another person holds a childcare account in respect of the child,
HMRC may determine which of them (if any) may hold an active childcare account in respect of the child (see section 17(3)).
3
For provision enabling HMRC to make an account restriction order to give effect to a determination under subsection (2), see section 24.
S. 18 in force at 14.11.2016 for the purposes of the trial by S.I. 2016/1083, reg. 2(c)
S. 18 in force at 21.4.2017 for specified purposes by S.I. 2017/578, reg. 2
S. 18 in force at 16.5.2017 so far as not already in force in respect of those recruited to participate in the trial by S.I. 2017/578, reg. 4
S. 18 in force at 14.7.2017 for specified purposes by S.I. 2017/750, reg. 2(1)(2)(d)
S. 18 in force at 24.11.2017 for specified purposes by S.I. 2017/1116, reg. 2
S. 18 in force at 15.1.2018 for specified purposes by S.I. 2018/27, reg. 2(1)(3)(4)
S. 18 in force at 14.2.2018 in so far as not already in force by S.I. 2018/27, reg. 2(2)(3)