{
  "url": "https://openlegislation.uk/childcare-payments-act-2014/section-25",
  "json_url": "https://openlegislation.uk/childcare-payments-act-2014/section-25.json",
  "legislation": "ukpga/2014/28",
  "legislation_title": "Childcare Payments Act 2014",
  "legislation_url": "https://openlegislation.uk/childcare-payments-act-2014",
  "path": "section/25",
  "kind": "section",
  "number": "25",
  "heading": "Closure of childcare accounts",
  "text": "(1) Regulations may make provision about closing childcare accounts.\n(2) The provision that may be made by regulations under this section includes, in particular—\n(a) provision requiring a childcare account to be closed in specified circumstances or if specified conditions are met;\n(b) provision about what is to happen to any funds held in a childcare account when it is closed;\n(c) provision for the repayment to HMRC of a proportion of any such funds, calculated in accordance with the regulations.\n(3) In subsection (2) “specified” means specified in the regulations.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "S. 25 partly in force at Royal Assent; s. 25 in force for specified purposes at Royal Assent, see s. 75(1)(c)"
    },
    {
      "type": "I",
      "label": "I2",
      "text": "S. 25 in force at 14.11.2016 for the purposes of the trial by S.I. 2016/1083, reg. 2(c)"
    },
    {
      "type": "I",
      "label": "I3",
      "text": "S. 25 in force at 21.4.2017 for specified purposes by S.I. 2017/578, reg. 2"
    },
    {
      "type": "I",
      "label": "I4",
      "text": "S. 25 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"
    },
    {
      "type": "I",
      "label": "I5",
      "text": "S. 25 in force at 14.7.2017 for specified purposes by S.I. 2017/750, reg. 2(1)(2)(d)"
    },
    {
      "type": "I",
      "label": "I6",
      "text": "S. 25 in force at 24.11.2017 for specified purposes by S.I. 2017/1116, reg. 2"
    },
    {
      "type": "I",
      "label": "I7",
      "text": "S. 25 in force at 15.1.2018 for specified purposes by S.I. 2018/27, reg. 2(1)(3)(4)"
    },
    {
      "type": "I",
      "label": "I8",
      "text": "S. 25 in force at 14.2.2018 in so far as not already in force by S.I. 2018/27, reg. 2(2)(3)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2014/28/section/25",
    "retrieved_at": "2026-10-29T09:07:18.833716+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}