Citation, commencement and interpretation

1. —(1) These Regulations may be cited as the Tax Credits Act 2002 (Additional Payments Modification and Disapplication) Regulations 2022 and come into force on 22nd December 2022 but regulations 2 to 6 have effect from 28th June 2022.

(2) In these Regulations “ additional payment ” means a payment made by His Majesty’s Revenue Customs in accordance with section 1(2) or 4(1) or (2) of the Social Security (Additional Payments) Act 2022 or section 1 (2) of the Social Security (Additional Payments) Act 2023 .

Modification and disapplication of the Tax Credits Act 2002

2.The Tax Credits Act 2002( 2 ) is modified as follows.

3. In respect of an additional payment, made to a person who is, or persons who are, not entitled to the additional payment, sections 14 to 19 are disapplied.

4. Section 20( 3 ) has effect as if after subsection (5), there were inserted—

“ (5A) Where the Board ( 4 ) have reasonable grounds for believing that an additional payment has been paid to a person, or two persons jointly, by reference to a child tax credit or working tax credit and that the person or persons had no entitlement to the payment, the Board may decide that the additional payment was paid incorrectly.

(5B) But no decision may be made under subsection (5A) after the period of five years beginning with the end of the tax year in which the additional payment is made. ”

5. Section 28( 5 ) has effect as if—

(a) in subsection (1)—

(i) after “sections 18 to 21C),” there were inserted “or where the Commissioners have decided that an additional payment was paid incorrectly,” ,

(ii) after “any part of it,” there were inserted “or the incorrectly paid additional payment, or any part of it,” ,

(b) in subsection (2), after “an excess” there were inserted “or incorrectly paid additional payment” ,

(c) in subsections (3) and (4), after “awarded” there were inserted “or to whom the additional payment was made” .

6. Section 67( 6 ) has effect as if, at the appropriate place, there were inserted—

“ “ additional payment ” means a payment made under section 1(2) or 4(1) or (2) of the Social Security (Additional Payments) Act 2022 , a payment made under section 1 (2) of the Social Security (Additional Payments) Act 2023, or a payment purporting to be a payment under any of those provisions. ”