Chapter CBTM05080

Published date10 April 2016
Record NumberCBTM05080
CourtHM Revenue & Customs
SS A Act 1992, section 71 (1), SS A (NI) Act section 69 (1)

Where as a result of any person’s misrepresentation or failure to disclose any materialfact a payment of Child Benefit or Guardian’s allowance has been made HerMajesty’s Revenue & Customs can recover any payment, which would not have beenmade if there had been no misrepresentation or failure to disclose.

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