Tax free childcare between tax years

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I’ve been trying to find the answer to this question without success. I even phoned their helpline and the advisor was useless and gave me conflicting information.
If I have a balance in my tax free childcare account (I pay in the same each month, but spend more in the school holidays etc) in this tax year which will be carried over to the next tax year (23/24), but in the next tax year I expect to exceed the 100k earnings limit to be eligible what happens to the balance of the account at this point?
the advisor initially said that I’d have to withdraw it (and loose the tax top up). I questioned this as I didn’t understand why you’d lose the tax relief already gained assuming it was gained in a tax year where you were eligible. He then said I could spend it as normal but sounded insure and to be honest I suspect he didn’t really know the answer.
the advisor initially said that I’d have to withdraw it (and loose the tax top up). I questioned this as I didn’t understand why you’d lose the tax relief already gained assuming it was gained in a tax year where you were eligible. He then said I could spend it as normal but sounded insure and to be honest I suspect he didn’t really know the answer.
Anyone been in this situation? Do I need to spend what’s in the account before April or loose the tax relief?
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(It is shocking that the ‘adviser’ on the helpline can’t tell you.)
As far as I can see regulation 19 says you can only make a payment into the account during a period of entitlement. Regulation 20 deals with payments out but there is no reference to being in a period of entitlement. In other words, as I read it, the eligibility conditions restrict ability to pay in but not to pay out.
The explanatory memorandum
https://www.legislation.gov.uk/ukpga/2014/28/notes/division/6/5/6
says
Tax-Free Childcare: Closing an account
A claimant cannot close their tax-free childcare account during an entitlement period for which they have made a declaration.
If a claimant does not wish to continue with TFC or stops meeting the qualifying conditions, they simply do not make a re-confirmation declaration for the next entitlement period but this does not have the effect of closing their childcare account.
HMRC will close a childcare account in the following circumstances:
At the time a childcare account is closed, any funds left in the account will be removed in the following way:
LAST REVIEWED/UPDATED 1 JULY 2022