Savings3

1

This article applies to any claim for either of the superseded tax credits made—

a

on or before 6th July 2003; and

b

in respect of a period ending on or before 7th April 2003.

  • Such a claim is referred to in the following provisions of this article as “a relevant claim”.

2

Notwithstanding the commencement of the repeals specified in paragraph (6)—

a

a relevant claim may be made, inquired into by an officer of the Board, or decided by an officer of the Board; and

b

a decision of an officer of the Board on a relevant claim may be—

i

revised,

ii

superseded, or

iii

the subject of an appeal,

in accordance with the provisions specified in paragraph (3) as if the repeals specified in paragraph (6) had not taken place.

3

The provisions specified are—

a

Chapter 2 of Part 1 of the Social Security Act 19985;

b

in Northern Ireland, Chapter II of Part II of the Social Security (Northern Ireland) Order 19986; and

c

regulations under the provisions mentioned in sub-paragraphs (a) and (b), as applied for the purposes of the superseded tax credits by section 21 or 23 of the 1999 Act (as the case may be).

4

Notwithstanding the commencement of the repeals specified in paragraph (6), payment of a superseded tax credit may be made on or after 8th April 2003 in pursuance of a decision of an officer of the Board on a relevant claim (including such a decision as revised, superseded or varied on appeal).

5

Notwithstanding the commencement of the repeals specified in paragraph (6)—

a

an officer of the Board may make any decision in respect of an overpayment of a superseded tax credit, the recovery of such an overpayment, or the imposition of any penalty in respect of a superseded tax credit which he might have made but for the repeal in question, and

b

the like consequences shall flow from the decision mentioned in sub-paragraph (a), including any right of appeal, as would have flowed but for the repeal in question.

6

The repeals specified in this paragraph are those contained in Schedule 6 to the Act relating to—

a

the 1999 Act, other than section 6;

b

sections 122(1), 123(1), 128, 129 and 135(5) of the Social Security Contributions and Benefits Act 1992;

c

sections 5(2), 11, 71(11), 121DA(1), 124(2), 154(2), 163(2), 179(5), and 191 of the Social Security Administration Act;

d

sections 121(1), 122(1), 127, 128 and 131(5) of the Social Security Contributions and Benefits (Northern Ireland) Act 1992; and

e

sections 5(2), 9, 69(11), 115CA(1), 134(2), 155(5) and 167(1) of the Social Security Administration (Northern Ireland) Act 1992.