(1)This section applies where—
(a)a person (“P”), or (in the case of a joint claim) P or P’s partner at the time of the claim, applies for a review under section 21A of the Tax Credits Act 2002 of a decision not to make an award of a tax credit or to terminate such an award, and
(b)the conclusion on the review is that the decision is varied or cancelled.
(2)P is liable to pay HMRC an amount equal to the sum of—
(a)any top-up payments made to P for an entitlement period falling wholly within the relevant period, and
(b)the relevant proportion of the sum of any top-up payments made to P for an entitlement period falling partly within the relevant period.
(3)The “relevant period” means the period in relation to which the following conditions are met—
(a)it falls within the review period (see subsection (4)),
(b)it is a period for which an award of a tax credit is made, or continues, as a result of the variation or cancellation of the decision, and
(c)where the award has been made to P and P’s partner on a joint claim, the person who was P’s partner at the time of the claim has been P’s partner throughout the period.
(4)The “review period” means the period which—
(a)begins with the day on which the decision was made, and
(b)ends with—
(i)the day on which the person who applied for the review is notified of its conclusions, or
(ii)if that day falls within an entitlement period for which P has made a valid declaration of eligibility, the last day of the entitlement period.
(5)In subsection (2)(b) the “relevant proportion”, in relation to top-up payments made for an entitlement period, means a proportion equal to the proportion of the entitlement period which falls within the relevant period.
(6)In this section “joint claim” has the same meaning as in the Tax Credits Act 2002.
(7)For provision about terminating an award of a tax credit when a declaration of eligibility is made for a subsequent entitlement period, see section 30.