The Tax Credits (Payments by the Commissioners) Regulations 2002

Postponement of payment U.K.

11.—(1)  [F1 The Commissioners] may postpone payment of the tax credit or element in any of the circumstances specified in [F2 paragraphs (2), (2A), (3) and (3A)].

(2) The circumstances specified in this paragraph are where there is a pending determination of an appeal against a decision of [F3 [F4 the First-tier Tribunal, the appeal tribunal, the] Upper Tribunal, the Northern Ireland] Social Security Commissioner or a court relating to—

(a) the case in question; or

(b) another case where it appears to [F1 the Commissioners] that, if the appeal were to be determined in a particular way, an issue would arise as to whether the award in the case in question should be amended or terminated under section 16(1) of the Act.

[F5 (2A) The circumstances specified in this paragraph are where—

(a) a notice in writing has been given by the Commissioners to a person to notify a bank account or other account to which the Commissioners may make payment of a tax credit or element to which the person is entitled;

(b) a period of [F6 four] weeks has elapsed since the day on which the Commissioners gave their notice; and

(c) no bank account or other account has been notified to the Commissioners pursuant to their notice.]

(3) The circumstances specified in this paragraph are where confirmation is pending of—

(a) the details of a bank account or other account by way of a credit to which payment is to be made; or

(b) the address of the person to whom payment is to be made,

where it appears to [F1 the Commissioners] that such details or address as were previously notified to them are incorrect.

[F7 (3A) The circumstances specified in this paragraph are where—

(a) a notice under section 16(3) of the Tax Credits Act 2002 has been issued to the person, or either or both of the persons, to whom the tax credit or element was awarded, and

(b) such person or persons have not provided the information or evidence requested in that notice by the date specified in such notice].

(4) For the purposes of paragraph (2), the circumstances where a determination of an appeal is pending include circumstances where a decision of [F8 [F9 the First-tier Tribunal, the appeal tribunal, the] Upper Tribunal, the Northern Ireland] Social Security Commissioner or a court has been made and [F1 the Commissioners]—

(a) are awaiting receipt of the decision;

(b) in the case of a decision by [F10 the [F11 First-tier Tribunal or the appeal tribunal]], are considering whether to apply for a statement of reasons or have applied for, and are awaiting receipt of, a statement of reasons; or

(c) have received the decision or statement of reasons and are considering—

(i) whether to apply for permission to appeal; or

(ii) where permission is not needed or has been given, whether to appeal.

(5) “[F12 Appeal tribunal]” has the meaning given by section 63(10) of the Act.

(6) “[F13 Northern Ireland Social] Security Commissioner” has the meaning given by section 63(13) of the Act.

[F14 (7) The postponement of payment pursuant to the circumstances specified in paragraph (2A) shall cease at the earlier of the time when—

(a) a bank account or other account is notified to the Commissioners; or

(b) the entitlement to the tax credit or element ceases in accordance with regulation 14.]

Textual Amendments

F1 Words in regs. 3-14 substituted (29.8.2005) by The Tax Credit (Payment by Employers, etc.) (Amendment) Regulations 2005 (S.I. 2005/2200), regs. 1(1), 7(4)

F2 Words in reg. 11(1) substituted (6.4.2010) by The Tax Credits (Miscellaneous Amendments) Regulations 2010 (S.I. 2010/751), regs. 1, 10(2)

F3 Words in reg. 11(2) substituted (3.11.2008) by The Tribunals, Courts and Enforcement Act 2007 (Transitional and Consequential Provisions) Order 2008 (S.I. 2008/2683), art. 1, Sch. 1 para. 190(a)

F4 Words in reg. 11(2) substituted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 2 para. 78(2)

F5 Reg. 11(2A) inserted (6.4.2010) by The Tax Credits (Miscellaneous Amendments) Regulations 2010 (S.I. 2010/751), regs. 1, 10(3)

F6 Word in reg. 11(2A)(b) substituted (6.4.2012) by The Tax Credits (Miscellaneous Amendments) Regulations 2012 (S.I. 2012/848), regs. 1(3), 6(2) (with reg. 6(3))

F7 Reg. 11(3A) inserted (6.4.2010) by The Tax Credits (Miscellaneous Amendments) Regulations 2010 (S.I. 2010/751), regs. 1, 10(4)

F8 Words in reg. 11(4) substituted (3.11.2008) by The Tribunals, Courts and Enforcement Act 2007 (Transitional and Consequential Provisions) Order 2008 (S.I. 2008/2683), art. 1, Sch. 1 para. 190(a)

F9 Words in reg. 11(4) substituted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 2 para. 78(3)(a)

F10 Words in reg. 11(4)(b) substituted (3.11.2008) by The Tribunals, Courts and Enforcement Act 2007 (Transitional and Consequential Provisions) Order 2008 (S.I. 2008/2683), art. 1, Sch. 1 para. 190(b)

F11 Words in reg. 11(4)(b) substituted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 2 para. 78(3)(b)

F12 Words in reg. 11(5) substituted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 2 para. 78(4)

F13 Words in reg. 11(6) substituted (3.11.2008) by The Tribunals, Courts and Enforcement Act 2007 (Transitional and Consequential Provisions) Order 2008 (S.I. 2008/2683), art. 1, Sch. 1 para. 190(d)

F14 Reg. 11(7) inserted (6.4.2010) by The Tax Credits (Miscellaneous Amendments) Regulations 2010 (S.I. 2010/751), regs. 1, 10(5)