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Childcare Payments Act 2014

Childcare Payments Act 2014 s 67

s 67 Set-off against tax liabilities etc

The following payments are not to be regarded as a credit for the purposes of section 130 of the Finance Act 2008 (set-off)— (a) top-up payments; (b) payments under section 62 (compensatory payments); (c) where the Commissioners provide childcare accounts, any funds held in a childcare account.

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