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The Tax Credits Act 2002 (Additional Payments Modification and Disapplication) Regulations 2022
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- UK Statutory Instruments
- 2022 No. 1208
- Regulation 4
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There are currently no known outstanding effects for the The Tax Credits Act 2002 (Additional Payments Modification and Disapplication) Regulations 2022, Section 4.
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4. Section 20(1) has effect as if after subsection (5), there were inserted—U.K.
“(5A) Where the Board(2) have reasonable grounds for believing that an additional payment has been paid to a person, or two persons jointly, by reference to a child tax credit or working tax credit and that the person or persons had no entitlement to the payment, the Board may decide that the additional payment was paid incorrectly.
(5B) But no decision may be made under subsection (5A) after the period of five years beginning with the end of the tax year in which the additional payment is made. ”
(1)
Section 20 was relevantly amended by Schedule 15 to the Finance (No. 2) Act 2017 (c. 32), article 2 of S.I. 2014/886 and article 2 of S.I. 2021/44.
(2)
“Board” is defined in section 67 as meaning the Commissioners of Inland Revenue. By virtue of section 50(1) of the Commissioners for Revenue and Customs Act 2005 (c. 11), references to the Board are to be read as references to the Commissioners for HMRC.
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