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Regulation 16 Variation of relevant maximum: infrastructure failure

(1)

This regulation applies where a payment is prevented from being made into a childcare account by a serious technical failure affecting—

(a)

HMRC;

(b)

the account provider; or

(c)

a bank or provider of banking services.

(2)

Where this regulation applies, the relevant maximum for the next entitlement period beginning after the failure is increased by—

X − Q

where—

X is, in the case of a disabled child, £4,000, or in the case of any other child, £2,000; and

Q is the sum of qualifying payments made into the childcare account during the entitlement period in which the failure occurred.