Search Legislation

Childcare Payments Act 2014

 Help about what version

What Version

 Help about advanced features

Advanced Features

 Help about opening options

Opening Options

Changes over time for: Section 57

 Help about opening options

Version Superseded: 16/03/2017

Alternative versions:

Status:

Point in time view as at 14/11/2016. This version of this provision has been superseded. Help about Status

Close

Status

You are viewing this legislation item as it stood at a particular point in time. A later version of this or provision, including subsequent changes and effects, supersedes this version.

Note the term provision is used to describe a definable element in a piece of legislation that has legislative effect – such as a Part, Chapter or section.

Changes to legislation:

There are currently no known outstanding effects for the Childcare Payments Act 2014, Section 57. Help about Changes to Legislation

Close

Changes to Legislation

Revised legislation carried on this site may not be fully up to date. At the current time any known changes or effects made by subsequent legislation have been applied to the text of the legislation you are viewing by the editorial team. Please see ‘Frequently Asked Questions’ for details regarding the timescales for which new effects are identified and recorded on this site.

57Review of decisionsU.K.

This section has no associated Explanatory Notes

(1)A person who is affected by an appealable decision (“the applicant”) may apply to the Commissioners for Her Majesty's Revenue and Customs for a review of the decision.

(2)The application must be made—

(a)within the period of 30 days beginning with the day on which the applicant was notified of the decision, or

(b)if the period for making the application has been extended under section 58, within the extended period.

(3)The application must—

(a)be made in writing,

(b)contain sufficient information to identify the applicant and the decision, and

(c)set out the reasons for seeking a review of the decision.

(4)If an application for a review of a decision is made to the Commissioners in accordance with this section, the Commissioners must review the decision.

(5)On a review under this section, the Commissioners may—

(a)uphold the decision,

(b)vary the decision, or

(c)cancel the decision.

(6)If the applicant makes any representations to the Commissioners at a stage which gives the Commissioners a reasonable opportunity to consider them, the Commissioners must take account of them when carrying out the review.

(7)Where—

(a)the Commissioners notify the applicant of further information or evidence which they may need for carrying out the review, and

(b)the information or evidence is not provided to them within the period of 15 days beginning with the day on which the notice is given,

the review may proceed without that information or evidence.

(8)The Commissioners must notify the applicant of the matters set out in subsection (9) within—

(a)the period of 30 days beginning with the day on which the Commissioners received the application for the review,

(b)if the applicant has been given a notice under subsection (7), the period of 45 days beginning with that day, or

(c)such other period as the applicant and the Commissioners may agree.

(9)The matters referred to in subsection (8) are—

(a)the conclusion on the review,

(b)if the conclusion is that the decision is varied, details of the variation, and

(c)the reasons for the conclusion.

(10)If the Commissioners do not comply with subsection (8), the review is to be treated as having concluded that the decision is upheld.

In such a case, the Commissioners must notify the applicant of that conclusion.

Commencement Information

I1S. 57 in force at 14.11.2016 for the purposes of the trial by S.I. 2016/1083, reg. 2(g)

Back to top

Options/Help

Print Options

Close

Legislation is available in different versions:

Latest Available (revised):The latest available updated version of the legislation incorporating changes made by subsequent legislation and applied by our editorial team. Changes we have not yet applied to the text, can be found in the ‘Changes to Legislation’ area.

Original (As Enacted or Made): The original version of the legislation as it stood when it was enacted or made. No changes have been applied to the text.

Point in Time: This becomes available after navigating to view revised legislation as it stood at a certain point in time via Advanced Features > Show Timeline of Changes or via a point in time advanced search.

Close

See additional information alongside the content

Geographical Extent: Indicates the geographical area that this provision applies to. For further information see ‘Frequently Asked Questions’.

Show Timeline of Changes: See how this legislation has or could change over time. Turning this feature on will show extra navigation options to go to these specific points in time. Return to the latest available version by using the controls above in the What Version box.

Close

Opening Options

Different options to open legislation in order to view more content on screen at once

Close

Explanatory Notes

Text created by the government department responsible for the subject matter of the Act to explain what the Act sets out to achieve and to make the Act accessible to readers who are not legally qualified. Explanatory Notes were introduced in 1999 and accompany all Public Acts except Appropriation, Consolidated Fund, Finance and Consolidation Acts.

Close

More Resources

Access essential accompanying documents and information for this legislation item from this tab. Dependent on the legislation item being viewed this may include:

  • the original print PDF of the as enacted version that was used for the print copy
  • lists of changes made by and/or affecting this legislation item
  • confers power and blanket amendment details
  • all formats of all associated documents
  • correction slips
  • links to related legislation and further information resources
Close

Impact Assessments

Impact Assessments generally accompany all UK Government interventions of a regulatory nature that affect the private sector, civil society organisations and public services. They apply regardless of whether the regulation originates from a domestic or international source and can accompany primary (Acts etc) and secondary legislation (SIs). An Impact Assessment allows those with an interest in the policy area to understand:

  • Why the government is proposing to intervene;
  • The main options the government is considering, and which one is preferred;
  • How and to what extent new policies may impact on them; and,
  • The estimated costs and benefits of proposed measures.
Close

Timeline of Changes

This timeline shows the different points in time where a change occurred. The dates will coincide with the earliest date on which the change (e.g an insertion, a repeal or a substitution) that was applied came into force. The first date in the timeline will usually be the earliest date when the provision came into force. In some cases the first date is 01/02/1991 (or for Northern Ireland legislation 01/01/2006). This date is our basedate. No versions before this date are available. For further information see the Editorial Practice Guide and Glossary under Help.

Close

More Resources

Use this menu to access essential accompanying documents and information for this legislation item. Dependent on the legislation item being viewed this may include:

  • the original print PDF of the as enacted version that was used for the print copy
  • correction slips

Click 'View More' or select 'More Resources' tab for additional information including:

  • lists of changes made by and/or affecting this legislation item
  • confers power and blanket amendment details
  • all formats of all associated documents
  • links to related legislation and further information resources