1A

In any case falling within sub-paragraph (1B)

below, sub-paragraph (1) above shall have effect—

a

with the substitution for the words “within the period of three years commencing with” of the words “at any time after”; and

b

with the omission of the words “before the expiry of that period”.

1B

The cases referred to in sub-paragraph (1A)

above are those where—

a

the incorrect statement of the relevant amount in the notice of the decision mentioned in sub-paragraph (1) above was an over-statement of that amount; and

b

that over-statement was, in whole or in part, referable to an error in a statement or declaration made in connection with the claim; and

c

at least one of the conditions in sub-paragraph (1C) below is fulfilled with respect to that error.

1C

The conditions referred to in sub-paragraph (1B)(c)

above are—

a

that the error was attributable, in whole or in part, to the fraudulent or negligent conduct of the responsible person or a person acting on his behalf;

b

that paragraph (a) above does not apply but, on the error coming to the notice of the person by whom the statement or declaration was made or a person acting on his behalf, the error was not remedied without unreasonable delay; and

c

that paragraph (a) above does not apply but, on the error coming to the notice of any person who subsequently becomes the responsible person, the error was not remedied without unreasonable delay.

2A

In any case where—

a

the relevant amount which was incorrectly stated is a part of any expenditure falling within paragraph (c) of sub-paragraph (2) above (in this sub-paragraph referred to as a “paragraph (c) amount”), and

b

under sub-paragraph (1B)(a) above the question arises whether the incorrect statement was an over-statement,

that question shall be determined by comparing the total amount which, in accordance with the notice of decision containing the incorrect statement, was brought into account under section 2(9)(b)(ii) of this Act with the total amount which would have been so brought into account if the paragraph (c) amounts stated in that notice had been correct

11

In a case falling within sub-paragraph (1B) above, this paragraph has effect in relation to notices of decisions of the Board under paragraph 3 above whenever given; and, in any other case, this paragraph has effect in relation to such notices given after 15th March 1983.