- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Pwynt Penodol mewn Amser (06/04/2013)
- Gwreiddiol (Fel y'i Deddfwyd)
Version Superseded: 22/12/2022
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Tax Credits Act 2002, Section 16 is up to date with all changes known to be in force on or before 24 December 2024. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
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(1)Where, at any time during the period for which an award of a tax credit is made to a person or persons, the Board have reasonable grounds for believing—
(a)that the rate at which the tax credit has been awarded to him or them for the period differs from the rate at which he is, or they are, entitled to the tax credit for the period, or
(b)that he has, or they have, ceased to be, or never been, entitled to the tax credit for the period,
the Board may decide to amend or terminate the award.
(2)Where, at any time during the period for which an award of a tax credit is made to a person or persons, the Board believe—
(a)that the rate at which a tax credit has been awarded to him or them for the period may differ from the rate at which he is, or they are, entitled to it for the period, or
(b)that he or they may have ceased to be, or never been, entitled to the tax credit for the period,
the Board may give a notice under subsection (3).
(3)A notice under this subsection may—
(a)require the person, or either or both of the persons, to whom the tax credit was awarded to provide any information or evidence which the Board consider they may need for considering whether to amend or terminate the award under subsection (1), 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. 16 wholly in force at 1.1.2003; s. 16 not in force at Royal Assent, see s. 61; s. 16(3) in force for certain purposes at 9.7.2002 and s. 16 in force in so far as not already in force at 1.1.2003 by S.I. 2002/1727, art. 2
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