15 Revised decisions after notificationsU.K.
(1)Where notification of a change of circumstances increasing the maximum rate at which a person or persons may be entitled to a tax credit is given in accordance with regulations under section 6(1), the Board must decide whether (and, if so, how) to amend the award of the tax credit made to him or them.
(2)Before making their decision the Board may by notice—
(a)require the person by whom the notification is given to provide any information or evidence which the Board consider they may need for making their decision, or
(b)require any person of a prescribed description to provide any information or evidence of a prescribed description which the Board consider they may need for that purpose,
by the date specified in the notice.
Commencement Information
I1S. 15 wholly in force at 1.1.2003; s. 15 not in force at Royal Assent, see s. 61; s. 15(2) in force for certain purposes at 9.7.2002 and otherwise in force at 1.8.2002 and s. 15(1) in force at 1.1.2003 by S.I. 2002/1727, art. 2