# Childcare Payments Act 2014, Section 67: Set-off against tax liabilities etc


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.

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Source: https://www.legislation.gov.uk/ukpga/2014/28/section/67 (the official version)
Page: https://openlegislation.uk/childcare-payments-act-2014/section-67
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.