The Tax Credits Reviews and Appeals (Amendment) Order 2021
| Jurisdiction | UK Non-devolved |
| Citation | SI 2021/44 |
| Year | 2021 |
2021 No. 44
Tax Credits
The Tax Credits Reviews and Appeals (Amendment) Order 2021
Made 14th January 2021
Coming into force 15th January 2021
The Treasury make this Order in exercise of the powers conferred by section 124(1), (2), (6) and (7) of the Finance Act 20081.
A draft of this instrument was laid before, and approved by resolution of, the House of Commons in accordance with section 124(8) of that Act.
Citation and commencement
1. This Order may be cited as the Tax Credits Reviews and Appeals (Amendment) Order 2021 and comes into force on the day after the day on which it is made.
2.—(1) Part 1 of the Tax Credits Act 20022, as saved by article 3 of the Welfare Reform Act 2012 (Commencement No. 32 and Savings and Transitional Provisions) Order 20193, is amended as follows.
(2) In section 18 (decisions after final notice)4, in subsection (11) for “21A and 21B” substitute “21A, 21B and 21C”.
(3) In section 19 (power to enquire)5, in subsection (12) for “21A and 21B” substitute “21A, 21B and 21C”.
(4) In section 20 (decisions on discovery)6—
(a)
(a) in subsection (6)(c) for “21A(5)(b)” substitute “21A(4)(b) or 21C(4)(b)”; and
(b)
(b) in subsection (7) after “21A” insert “or 21C”.
(5) After section 21B (late application for a review)7insert—
“Late review: award of relevant disability benefits
21C.—(1) The Commissioners for Her Majesty’s Revenue and Customs must review a relevant decision if they are notified (whether in writing or otherwise) within the period mentioned in subsection (3)—
(a)
(a) of the identity of the person seeking a review;
(b)
(b) of the decision in question; and
(c)
(c) that the condition in subsection (2) is met.
(2) The condition is that it has been determined that the person is entitled, whether in respect of themselves or a child for whom they are responsible, to a relevant disability benefit in respect of a tax year to which the relevant decision related.
(3) The period is the period of one month beginning with the day on which the person’s claim for the benefit is determined in that person’s favour.
(4) The sole purpose of a review under this section is to consider whether, as a result of the condition in subsection (2) being met, the relevant decision should—
(a)
(a) be upheld;
(b)
(b) be varied;
(c)
(c) be cancelled.
(5) The Commissioners must carry out the review as soon as is reasonably practicable.
(6) When the review has been carried out, the Commissioners must give the person notice of the conclusion containing sufficient information to enable that person to know—
(a)
(a) the conclusion on the review;
(b)
(b) if the conclusion is that the relevant decision is varied, details of the variation, and
(c)
(c) the reasons for the conclusion.
(7) Where—
(a)
(a) the Commissioners notify the person of further information or evidence that they may need for carrying out the review, and
(b)
(b) that information or evidence is not provided to them by the date specified in the notice,
the review may proceed without that information or evidence.
(8) In this section—
“relevant decision” means a decision within section 38(1) or any variation of such a decision resulting from an appeal brought against it;
“relevant disability benefit”, in relation to any part of the United Kingdom, means—
(a) armed forces independence payment;
(b) attendance allowance;
(c) disability assistance;
(d) disability living allowance;
(e) employment and support allowance;
(f) housing benefit, where a pensioner or a disability premium is included;
(g) incapacity benefit (whether short term or long term);
(h) income support where a pensioner or a disability premium is included;
(i) jobseeker’s allowance where a pensioner or a disability premium is included;
(j)...
Get this document and AI-powered insights with a free trial of vLex and Vincent AI
Get Started for FreeStart Your Free Trial of vLex and Vincent AI, Your Precision-Engineered Legal Assistant
-
Access comprehensive legal content with no limitations across vLex's unparalleled global legal database
-
Build stronger arguments with verified citations and CERT citator that tracks case history and precedential strength
-
Transform your legal research from hours to minutes with Vincent AI's intelligent search and analysis capabilities
-
Elevate your practice by focusing your expertise where it matters most while Vincent handles the heavy lifting
Start Your Free Trial of vLex and Vincent AI, Your Precision-Engineered Legal Assistant
-
Access comprehensive legal content with no limitations across vLex's unparalleled global legal database
-
Build stronger arguments with verified citations and CERT citator that tracks case history and precedential strength
-
Transform your legal research from hours to minutes with Vincent AI's intelligent search and analysis capabilities
-
Elevate your practice by focusing your expertise where it matters most while Vincent handles the heavy lifting
Start Your Free Trial of vLex and Vincent AI, Your Precision-Engineered Legal Assistant
-
Access comprehensive legal content with no limitations across vLex's unparalleled global legal database
-
Build stronger arguments with verified citations and CERT citator that tracks case history and precedential strength
-
Transform your legal research from hours to minutes with Vincent AI's intelligent search and analysis capabilities
-
Elevate your practice by focusing your expertise where it matters most while Vincent handles the heavy lifting
Start Your Free Trial of vLex and Vincent AI, Your Precision-Engineered Legal Assistant
-
Access comprehensive legal content with no limitations across vLex's unparalleled global legal database
-
Build stronger arguments with verified citations and CERT citator that tracks case history and precedential strength
-
Transform your legal research from hours to minutes with Vincent AI's intelligent search and analysis capabilities
-
Elevate your practice by focusing your expertise where it matters most while Vincent handles the heavy lifting
Start Your Free Trial of vLex and Vincent AI, Your Precision-Engineered Legal Assistant
-
Access comprehensive legal content with no limitations across vLex's unparalleled global legal database
-
Build stronger arguments with verified citations and CERT citator that tracks case history and precedential strength
-
Transform your legal research from hours to minutes with Vincent AI's intelligent search and analysis capabilities
-
Elevate your practice by focusing your expertise where it matters most while Vincent handles the heavy lifting