C1C2F1Part 1Tax credits

Annotations:
Amendments (Textual)
F1

Pt. 1 repealed (1.2.2019 with savings in relation to specified cases in art. 3 of the commencing S.I.) by Welfare Reform Act 2012 (c. 5), s. 150(3), Sch. 14 Pt. 1; S.I.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

Modifications etc. (not altering text)
C1

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))

C2

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—

    1. a

      armed forces independence payment;

    2. b

      attendance allowance;

    3. c

      disability assistance;

    4. d

      disability living allowance;

    5. e

      employment and support allowance;

    6. f

      housing benefit, where a pensioner or a disability premium is included;

    7. g

      incapacity benefit (whether short term or long term);

    8. h

      income support where a pensioner or a disability premium is included;

    9. i

      jobseeker’s allowance where a pensioner or a disability premium is included;

    10. j

      limited capability for work credit;

    11. 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;

    12. l

      personal independence payment;

    13. m

      severe disablement allowance;

    14. n

      statutory sick pay.