Statutory Instruments
2003 No. 692
TAX CREDITS
The Tax Credits (Official Error) Regulations 2003
Made
13th March 2003
Laid before Parliament
13th March 2003
Coming into force
6th April 2003
M1 The Commissioners of Inland Revenue, in exercise of the powers conferred upon them by sections 21 and 65(2), (3), (7) and (9) of the Tax Credits Act 2002 hereby make the following Regulations:
Citation and commencement
1. These Regulations may be cited as the Tax Credits (Official Error) Regulations 2003 and shall come into force on 6th April 2003.
Interpretation
2. —(1) In these Regulations—
“ the Board ” means the Commissioners of Inland Revenue;
“ official error ” means an error relating to a tax credit made by—
an officer of the Board,
an officer of the Department for Work and Pensions,
an officer of the Department for [F1 Communities F1] in Northern Ireland, or
a person providing services to the Board or to an authority mentioned in paragraph (b) or (c) of this definition, in connection with a tax credit or credits,
to which the claimant, or any of the claimants, or any person acting for him, or any of them, did not materially contribute, excluding any error of law which is shown to have been an error by virtue of a subsequent decision by a Social Security Commissioner or by a court;”
“ Social Security Commissioner ” has the meaning given by section 63(13);
F2 ...
(2) In these Regulations references to a section are to that section of the Tax Credits Act 2002.
3. —(1) A decision under section 14(1), 15(1), 16(1), 18(1), (5), (6) or (9), 19(3) or 20(1) or (4) may be revised in favour of the person or persons to whom it relates if it is incorrect by reason of official error, subject to the following paragraphs.
(2) In revising a decision, the officer or person in question need not consider any issue that is not raised by the application for revision by the claimant or claimants or, as the case may be, did not cause him to act on his own initiative.
(3) A decision mentioned in paragraph (1) may be revised at any time not later than five years after [F3 the date of the decision F3] .
Ann Chant
Dave Hartnett
Two of the Commissioners of Inland Revenue