Penalties
46Penalties for dishonestly obtaining top-up payments, etc
(1)
A person (“P”) is liable to a penalty under this section if—
(a)
for the purpose of obtaining a relevant payment for P or another (see subsection (2)), P does, or omits to do, any act, and
(b)
P's conduct involves dishonesty.
(2)
The following payments are “relevant payments”—
(a)
a top-up payment;
(b)
a payment from a childcare account.
(3)
The amount of the penalty may not exceed—
(a)
£3,000, or
(b)
the sum of any relevant amounts obtained as mentioned in subsection (1),
whichever is greater.
(4)
In subsection (3) “relevant amount” means—
(a)
in the case of a top-up payment, the amount of the payment, and
(b)
in the case of a payment from a childcare account, an amount equal to the top-up element of the payment.
(For provision about calculating the top-up element of a payment, see section 21.)
(5)
Regulations may amend subsection (3)(a) so as to substitute a different amount for the amount for the time being specified there.
(6)
Where—
(a)
a body corporate is liable to a penalty under this section, and
(b)
the liability is attributable (wholly or partly) to the dishonesty of a person falling within subsection (7),
that person (as well as the body corporate) is liable to a penalty under this section.
(7)
The persons are—
(a)
a director, manager, secretary or similar officer of the body corporate;
(b)
any person who was purporting to act in such a capacity.
(8)
Where the affairs of a body corporate are managed by its members, subsection (6) applies in relation to the acts and defaults of a member, in connection with that management, as if the member were a director of the body corporate.
(9)
Where—
(a)
a Scottish firm is liable to a penalty under this section, and
(b)
the liability is attributable (wholly or partly) to the dishonesty of a partner of the firm or a person purporting to act as such a partner,
that person (as well as the firm) is liable to a penalty under this section.