This section inserts new Article 38E into the Child Support (Northern Ireland) Order 1991, enabling the Department to write off arrears in circumstances where it appears to the Department that:
	the circumstances of a case are as specified in regulations made by the Department; and
	it would be unfair or otherwise inappropriate to enforce liability for maintenance arrears (for example, if a parent with care does not wish the arrears to be pursued because of a reconciliation with the non-resident parent).
Paragraph (2) of Article 38E provides regulation-making powers to the Department with respect to its power to write off arrears.
Commentary on Sections Debt management powers Section 24: Power to write off arrears