28Correction of errors and setting aside of decisions
(1)Regulations may make provision with respect to—
(a)the correction of accidental errors in any decision [F1of the Secretary of State] or record of a decision [F1of the Secretary of State] made under any relevant enactment; F2...
F2(b). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
[F3(1A)In subsection (1) “decision” does not include [F4any decision of the First-tier Tribunal or] any decision made by an officer of the Inland Revenue, other than a decision under or by virtue of Part III of the Pension Schemes Act 1993.]
(2)Nothing in subsection (1) above shall be construed as derogating from any power to correct errors F5... which is exercisable apart from regulations made by virtue of that subsection.
(3)In this section “relevant enactment” means any enactment contained in—
(a)this Chapter;
(b)the Contributions and Benefits Act;
(c)the Pension Schemes Act 1993;
(d)the Jobseekers Act; F6...
(e)the Social Security (Recovery of Benefits) Act 1997; F7...
[F8(f)the State Pension Credit Act 2002]; F9...
[F10(g)Part 1 of the Welfare Reform Act 2007];
[F11(h)Part 1 of the Welfare Reform Act 2012;] F12...
[F13(i)Part 4 of that Act]; F14...
[F15(j)Part 1 of the Pensions Act 2014 [F16or section 30 of that Act]]; [F17or
(k)sections 18 to 21 of the Welfare Reform and Work Act 2016].
Textual Amendments
F1Words in s. 28(1)(a) inserted (3.11.2008) by The Transfer of Tribunal Functions Order 2008 (S.I. 2008/2833), art. 1(1), Sch. 3 para. 164(a)(i)
F2S. 28(1)(b) and preceding word omitted (3.11.2008) by virtue of The Transfer of Tribunal Functions Order 2008 (S.I. 2008/2833), art. 1(1), Sch. 3 para. 164(a)(ii)
F3S. 28(1A) inserted (5.7.1999) by Social Security Contributions (Transfer of Functions, etc.) Act 1999 (c. 2), s. 28(3), Sch. 7 para. 34 (with Sch. 8); S.I. 1999/1662, art 2(b), Sch. Pt. 2 (with art. 4)
F4Words in s. 28(1A) inserted (3.11.2008) by The Transfer of Tribunal Functions Order 2008 (S.I. 2008/2833), art. 1(1), Sch. 3 para. 164(b)
F5Words in s. 28(2) omitted (3.11.2008) by virtue of The Transfer of Tribunal Functions Order 2008 (S.I. 2008/2833), art. 1(1), Sch. 3 para. 164(c)
F6Word in s. 28(3) repealed (7.4.2003) by State Pension Credit Act 2002 (c. 16), s. 22(3), Sch. 3; S.I. 2003/966, art. 2(b), Sch.
F7Word in s. 28(3) repealed (27.10.2008) by Welfare Reform Act 2007 (c. 5), s. 70(1), Sch. 8; S.I. 2008/787, art. 2(4)(g)
F8S. 28(3)(f) and preceding word inserted (2.7.2002 for specified purposes, 7.4.2003 in so far as not already in force) by State Pension Credit Act 2002 (c. 16), s. 22(3), Sch. 1 para. 10; S.I. 2002/1691, art. 2(i); S.I. 2003/966, art. 2(a)
F9Word in s. 28(3) repealed (25.2.2013) by Welfare Reform Act 2012 (c. 5), s. 150(3), Sch. 2 para. 48(a); S.I. 2013/358, art. 2(2), Sch. 2 para. 40
F10S. 28(3)(g) and preceding word inserted (18.3.2008 for specified purposes, 27.7.2008 in so far as not already in force) by Welfare Reform Act 2007 (c. 5), s. 70(2), Sch. 3 para. 17(6); S.I. 2008/787, art. 2(1)(3)(a), Sch.
F11S. 28(3)(h) inserted (25.2.2013) by Welfare Reform Act 2012 (c. 5), s. 150(3), Sch. 2 para. 48(b); S.I. 2013/358, art. 2(2), Sch. 2 para. 40
F12Word in s. 28(3) omitted (6.4.2016) by virtue of Pensions Act 2014 (c. 19), s. 56(4), Sch. 12 para. 36(a)
F13S. 28(3)(i) and preceding word inserted (25.2.2013) by Welfare Reform Act 2012 (c. 5), s. 150(3), Sch. 9 para. 42; S.I. 2013/358, art. 2(2), Sch. 2 para. 43
F14Word in s. 28(3) omitted (27.7.2017) by virtue of Welfare Reform and Work Act 2016 (c. 7), ss. 20(6)(a), 36(6); S.I. 2017/802, reg. 2
F15S. 28(3)(j) and preceding word inserted (6.4.2016) by Pensions Act 2014 (c. 19), s. 56(4), Sch. 12 para. 36(b)
F16Words in s. 28(3)(j) inserted (6.4.2017) by Pensions Act 2014 (c. 19), s. 56(1), Sch. 16 para. 42; S.I. 2017/297, art. 3(2) (with arts. 4, 5)
F17S. 28(3)(k) and preceding word inserted (27.7.2017) by Welfare Reform and Work Act 2016 (c. 7), ss. 20(6)(b), 36(6); S.I. 2017/802, reg. 2
Modifications etc. (not altering text)
C1S. 28 applied (with modifications) by Pension Schemes Act 1993 (c. 48), s. 170(7) (as substituted (14.6.1999 for specified purposes, 5.7.1999 in so far as not already in force) by Social Security Contributions (Transfer of Functions, etc.) Act 1999 (c. 2), ss. 16(2), 28(3) (with Sch. 8); S.I. 1999/1662, art 2, Sch. (with art. 4))
C2S. 28 applied (with modifications) (temp.) (17.12.2002) by The Tax Credits (Appeals) Regulations 2002 (S.I. 2002/2926), regs. 1(1)(2), 11
C3S. 28 applied (with modifications) (25.2.2005) by The Child Trust Funds (Non-tax Appeals) Regulations 2005 (S.I. 2005/191), regs. 1(1), 13
C4S. 28 applied (with modifications) (6.4.2010) by The National Insurance Contribution Credits (Transfer of Functions) Order 2009 (S.I. 2009/1377), arts. 1(1), 3(2)(r), 4
Commencement Information
I1S. 28 in force at 4.3.1999 for specified purposes by S.I. 1999/528, art. 2(a), Sch.
I2S. 28 in force at 29.11.1999 for specified purposes by S.I. 1999/3178, art. 2(1)(a)(2), Sch. 1 (with art. 4, Schs. 21-23)
I3S. 28(1)(2)(3)(a)-(c) in force at 5.7.1999 for specified purposes by S.I. 1999/1958, art. 2(1)(b), Sch. 1 (with art. 5, Sch. 12)
I4S. 28(1)(2)(3)(a)(b) in force at 6.9.1999 for specified purposes by S.I. 1999/2422, art. 2(c), Sch. 1 (with art. 4, Sch. 14)
I5S. 28(1)(2)(3)(a)(b) in force at 5.10.1999 for specified purposes by S.I. 1999/2739, art. 2, Sch. 1 (with art. 3, Sch. 2)
I6S. 28(1)(2)(3)(a)(b)(d) in force at 18.10.1999 for specified purposes by S.I. 1999/2860, art. 2(c), Sch. 1 (with art. 4, Schs. 16-18)