Compensatory payments

Compensatory payments
62
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).
S. 62 partly in force at Royal Assent; s. 62 in force for specified purposes at Royal Assent, see s. 75(1)(c)
S. 62 in force at 14.11.2016 for the purposes of the trial by S.I. 2016/1083, reg. 2(g)
S. 62 in force at 21.4.2017 for specified purposes by S.I. 2017/578, reg. 2
S. 62 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. 62 in force at 14.7.2017 for specified purposes by S.I. 2017/750, reg. 2(1)(2)(e)
S. 62 in force at 24.11.2017 for specified purposes by S.I. 2017/1116, reg. 2
S. 62 in force at 15.1.2018 for specified purposes by S.I. 2018/27, reg. 2(1)(3)(4)
S. 62 in force at 14.2.2018 in so far as not already in force by S.I. 2018/27, reg. 2(2)(3)