s 5 Childcare payments
(1) The Childcare Payments Act 2014 is amended as follows. (2) In section 5(4) (power to vary entitlement periods) for “a month” substitute “ 2 months ” . (3) In section 57 (review of decisions)— (a) after subsection (3) insert— (3A) Regulations may make provision specifying, or enabling HMRC to specify, the form and manner in which the application may be made (subject to subsection (3)(a)). (b) in subsection (4) after “this section” insert “ (and any provision made under subsection (3A)) ” . (4) In section 58 after subsection (2) insert— (2A) Regulations may make provision specifying, or enabling HMRC to specify, the form and manner in which an application under this section may be made.