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(1)The Commissioners for Her Majesty’s Revenue and Customs must review a relevant decision if they are notified (whether in writing or otherwise) within the period mentioned in subsection (3)—
(a)of the identity of the person seeking a review;
(b)of the decision in question; and
(c)that the condition in subsection (2) is met.
(2)The condition is that it has been determined that the person is entitled, whether in respect of themselves or a child for whom they are responsible, to a relevant disability benefit in respect of a tax year to which the relevant decision related.
(3)The period is the period of one month beginning with the day on which the person’s claim for the benefit is determined in that person’s favour.
(4)The sole purpose of a review under this section is to consider whether, as a result of the condition in subsection (2) being met, the relevant decision should—
(a)be upheld;
(b)be varied;
(c)be cancelled.
(5)The Commissioners must carry out the review as soon as is reasonably practicable.
(6)When the review has been carried out, the Commissioners must give the person notice of the conclusion containing sufficient information to enable that person to know—
(a)the conclusion on the review;
(b)if the conclusion is that the relevant decision is varied, details of the variation, and
(c)the reasons for the conclusion.
(7)Where—
(a)the Commissioners notify the person of further information or evidence that they may need for carrying out the review, and
(b)that information or evidence is not provided to them by the date specified in the notice,
the review may proceed without that information or evidence.
(8)In this section—
“relevant decision” means a decision within section 38(1) or any variation of such a decision resulting from an appeal brought against it;
“relevant disability benefit”, in relation to any part of the United Kingdom, means—
armed forces independence payment;
attendance allowance;
disability assistance;
disability living allowance;
employment and support allowance;
housing benefit, where a pensioner or a disability premium is included;
incapacity benefit (whether short term or long term);
income support where a pensioner or a disability premium is included;
jobseeker’s allowance where a pensioner or a disability premium is included;
limited capability for work credit;
a mobility supplement or a constant attendance allowance where the supplement or benefit is paid in conjunction with a war pension or industrial injuries disablement benefit;
personal independence payment;
severe disablement allowance;
statutory sick pay.]]
Textual Amendments
F1Pt. 1 repealed (1.2.2019 with savings in relation to specified cases in art. 3 of the commencing S.I.) by Welfare Reform Act 2012 (c. 5), s. 150(3), Sch. 14 Pt. 1; S.I. 2019/167, arts. 2, 3
F2S. 21C inserted (15.1.2021) by The Tax Credits Reviews and Appeals (Amendment) Order 2021 (S.I. 2021/44), arts. 1, 2(5)
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