The Tax Credits (Immigration) Regulations 2003

Modifications of Part 1 of the Act for refugees whose asylum claims have been accepted

4.—(1) For the purposes of claims falling within paragraph (2), Part 1 of the Act shall apply subject to the modifications set out in paragraphs (3) to (5).

(2) A claim falls within this paragraph if it is a claim for tax credits which a person is treated as having made by virtue of regulation 3(6), other than a claim which he is treated as having made in the tax year in which he made his claim under regulation 3(5).

(3) Omit sections 14 to 17 (initial decisions, revised decisions and final notices).

(4) In section 18 (decisions after final notices)—

(a) in subsection (1) for “After giving a notice under section 17” substitute “In relation to each claim for a tax credit made by a person or persons for the whole or part of a tax year”;

(b) omit subsections (2) to (9);

(c) for subsection (10) substitute—

“(10) Before making their decision the Board may by notice—

(a) require the person, or either or both of the persons, by whom the claim is made 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.”;

(d) in subsection (11) omit—

(i) “any revision under subsection (5) or (9) and”;

(ii) paragraph (a);

(iii) in paragraph (b), “in any other case,”.

(5) In section 19 (enquiries)—

(a) in subsection (4), for paragraphs (a) and (b) substitute

• “one year after that decision or, if—

  (a)

  the person, or either of the persons, to whom the enquiry relates is required by section 8 of the Taxes Management Act 1970(1) to make a return, and

  (b)

  the return becomes final on a day more than one year after that decision,

  with that day (or, if both of the persons are so required and their returns become final on different days, with the later of those days).”;

(b) in subsection (5) omit paragraph (a) and, in paragraph (b) “in any other case,”;

(c) omit subsection (6).

(1)

1970 c. 9.