Part 1Tax credits
Decisions
15 Revised decisions after notifications
(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.