The Child Benefit and Guardian’s Allowance (Decisions and Appeals) Regulations 2003

Revision of decisions arising from official error etc.

10.—(1) In the circumstances prescribed by paragraph (2), any of the following decisions may be revised by the Board at any time—

(a) a decision under section 8 or 10;

(b) a decision under Article 9 or 11.

(2) The circumstances prescribed by this paragraph are circumstances where the decision—

(a) arose from an official error; or

(b) was made in ignorance of, or was based upon a mistake as to, some material fact and, as a result of that ignorance of, or mistake as to, that fact, is more advantageous to the claimant than it would otherwise have been.

(3) “Official error” means an error made by—

(a) an officer of the Board acting as such, which no person outside the Inland Revenue caused or to which no such person materially contributed; or

(b) a person employed by a person providing services to the Board and acting as such which no other person who was not so employed caused or to which no such other person materially contributed,

but does not include an error of law which is shown to have been an error by virtue of a subsequent decision of a Commissioner or the court.