Section 67 Set-off against tax liabilities etcI1I2
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.
Annotations
Commencement
- I1
S. 67 in force at 14.11.2016 for the purposes of the trial by S.I. 2016/1083, reg. 2(h)
- I2
S. 67 in force at 21.4.2017 in so far as not already in force by S.I. 2017/578, reg. 3(g)