{
  "url": "https://openlegislation.uk/childcare-payments-act-2014/section-67",
  "json_url": "https://openlegislation.uk/childcare-payments-act-2014/section-67.json",
  "legislation": "ukpga/2014/28",
  "legislation_title": "Childcare Payments Act 2014",
  "legislation_url": "https://openlegislation.uk/childcare-payments-act-2014",
  "path": "section/67",
  "kind": "section",
  "number": "67",
  "heading": "Set-off against tax liabilities etc",
  "text": "The following payments are not to be regarded as a credit for the purposes of section 130 of the Finance Act 2008 (set-off)—\n(a) top-up payments;\n(b) payments under section 62 (compensatory payments);\n(c) where the Commissioners provide childcare accounts, any funds held in a childcare account.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "S. 67 in force at 14.11.2016 for the purposes of the trial by S.I. 2016/1083, reg. 2(h)"
    },
    {
      "type": "I",
      "label": "I2",
      "text": "S. 67 in force at 21.4.2017 in so far as not already in force by S.I. 2017/578, reg. 3(g)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2014/28/section/67",
    "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."
}