Recovery of top-up payments

Recovery of top-up payments where person fails to give childcare account notice
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1
This section applies where—
a
a person has made a declaration of eligibility for an entitlement period,
b
on the day on which the person made the declaration, the person, or a person who was the person’s partner at that time, (“E”) was an eligible employee in relation to a relevant childcare scheme, and
c
E has failed to give E’s employer a childcare account notice before the end of the relevant period (see subsection (2)).
2
In subsection (1)(c) “the relevant period” means—
a
the entitlement period for which the declaration was made, or
b
where the declaration was made for the purposes of opening a childcare account, the period of 3 months beginning with the day on which it was made.
3
The person who made the declaration is liable to pay HMRC an amount equal to the sum of any top-up payments made to the person for the entitlement period.
4
Expressions used in this section and in section 12 have the same meaning in this section as they have in that section.