# Childcare Payments Act 2014, Section 46: Penalties for dishonestly obtaining top-up payments, etc


(1) A person (“P”) is liable to a penalty under this section if—
(a) for the purpose of obtaining a relevant payment for P or another (see subsection (2)), P does, or omits to do, any act, and
(b) P's conduct involves dishonesty.
(2) The following payments are “relevant payments”—
(a) a top-up payment;
(b) a payment from a childcare account.
(3) The amount of the penalty may not exceed—
(a) £3,000, or
(b) the sum of any relevant amounts obtained as mentioned in subsection (1),
whichever is greater.
(4) In subsection (3) “relevant amount” means—
(a) in the case of a top-up payment, the amount of the payment, and
(b) in the case of a payment from a childcare account, an amount equal to the top-up element of the payment.
(For provision about calculating the top-up element of a payment, see section 21.)
(5) Regulations may amend subsection (3)(a) so as to substitute a different amount for the amount for the time being specified there.
(6) Where—
(a) a body corporate is liable to a penalty under this section, and
(b) the liability is attributable (wholly or partly) to the dishonesty of a person falling within subsection (7),
that person (as well as the body corporate) is liable to a penalty under this section.
(7) The persons are—
(a) a director, manager, secretary or similar officer of the body corporate;
(b) any person who was purporting to act in such a capacity.
(8) Where the affairs of a body corporate are managed by its members, subsection (6) applies in relation to the acts and defaults of a member, in connection with that management, as if the member were a director of the body corporate.
(9) Where—
(a) a Scottish firm is liable to a penalty under this section, and
(b) the liability is attributable (wholly or partly) to the dishonesty of a partner of the firm or a person purporting to act as such a partner,
that person (as well as the firm) is liable to a penalty under this section.

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Source: https://www.legislation.gov.uk/ukpga/2014/28/section/46 (the official version)
Page: https://openlegislation.uk/childcare-payments-act-2014/section-46
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.