C1C2F1Part 1Tax credits
Pt. 1 modified (6.4.2003) by The Tax Credits (Immigration) Regulations 2003 (S.I. 2003/653), regs. 1, 4 (as amended (6.4.2003 immediately after the coming into force of S.I. 2003/738) by S.I. 2003/742, regs. 1(1), 56 (with reg. 1(2))
Pt. 1 modified (6.4.2003 immediately after the coming into force of S.I. 2003/738) by The Tax Credits (Polygamous Marriages) Regulations 2003 (S.I. 2003/742), regs. 1(1), 3-21 (as amended (6.4.2017) by S.I. 2017/387, regs. 1, 7)
Decisions
21CF2Late review: award of relevant disability benefits
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—- a
armed forces independence payment; - b
attendance allowance; - c
disability assistance; - d
disability living allowance; - e
employment and support allowance; - f
housing benefit, where a pensioner or a disability premium is included; - g
incapacity benefit (whether short term or long term); - h
income support where a pensioner or a disability premium is included; - i
jobseeker’s allowance where a pensioner or a disability premium is included; - j
limited capability for work credit; - k
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; - l
personal independence payment; - m
severe disablement allowance; - n
statutory sick pay.
- a
Pt. 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