{
  "url": "https://openlegislation.uk/childcare-payments-act-2014/section-44",
  "json_url": "https://openlegislation.uk/childcare-payments-act-2014/section-44.json",
  "legislation": "ukpga/2014/28",
  "legislation_title": "Childcare Payments Act 2014",
  "legislation_url": "https://openlegislation.uk/childcare-payments-act-2014",
  "path": "section/44",
  "kind": "section",
  "number": "44",
  "heading": "Penalties for providing inaccurate information or documents",
  "text": "(1) A person is liable to a penalty under this section if—\n(a) in complying with a notice under section 26, the person provides inaccurate information or provides a document that contains an inaccuracy, and\n(b) condition A, B or C is met.\n(2) Condition A is that the inaccuracy is careless or deliberate.\nAn inaccuracy is careless if it is due to a failure by the person to take reasonable care.\n(3) Condition B is that the person knows of the inaccuracy at the time the information or document is provided but does not inform HMRC at that time.\n(4) Condition C is that the person—\n(a) discovers the inaccuracy some time later, and\n(b) fails to take reasonable steps to inform HMRC.\n(5) The amount of a penalty under this section may not exceed £3,000.\n(6) Regulations may amend subsection (5) so as to substitute a different amount for the amount for the time being specified there.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "S. 44 partly in force at Royal Assent; s. 44 in force for specified purposes at Royal Assent, see s. 75(1)(c)"
    },
    {
      "type": "I",
      "label": "I2",
      "text": "S. 44 in force at 14.11.2016 for the purposes of the trial by S.I. 2016/1083, reg. 2(g)"
    },
    {
      "type": "I",
      "label": "I3",
      "text": "S. 44 in force at 21.4.2017 in so far as not already in force by S.I. 2017/578, reg. 3(e)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2014/28/section/44",
    "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."
}