- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Gwreiddiol (Fel y'i Deddfwyd)
Tax Credits Act 2002
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Rhagor o Adnoddau
Changes to legislation:
Tax Credits Act 2002, Section 21B is up to date with all changes known to be in force on or before 25 December 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
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Changes and effects yet to be applied to Section 21B:
[F1[F221BLate application for a reviewU.K.
This
adran has no associated
Nodiadau Esboniadol
(1)The Commissioners for Her Majesty’s Revenue and Customs may in a particular case extend the time limit specified in section 21A(1)(a) for making an application for a review if all of the following conditions are met.
(2)The first condition is that the person seeking a review has applied to the Commissioners for an extension of time.
(3)The second condition is that the application for the extension—
(a)explains why the extension is sought, and
(b)is made within 13 months of the notification of the original decision or of the date the original decision was made if not notified because of section 23(3) .
(4)The third condition is that the Commissioners are satisfied that due to special circumstances it was not practicable for the application for a review to have been made within the time limit specified in section 21A(1)(a).
(5)The fourth condition is that the Commissioners are satisfied that it is reasonable in all the circumstances to grant the extension.
(6)In determining whether it is reasonable to grant an extension, the Commissioners must have regard to the principle that the greater the amount of time that has elapsed between the end of the time limit specified in section 21A(1)(a) and the date of the application, the more compelling should be the special circumstances on which the application is based.
(7)An application to extend the time limit specified in section 21A(1)(a) which has been refused may not be renewed.]]
Textual Amendments
F1Pt. 1 repealed (1.2.2019 with savings in relation to specified cases in art. 3 of the commencing S.I.) by Welfare Reform Act 2012 (c. 5), s. 150(3), Sch. 14 Pt. 1; S.I. 2019/167, arts. 2, 3
F2Ss. 21A , 21B inserted (6.4.2014) by The Tax Credits, Child Benefit and Guardian’s Allowance Reviews and Appeals Order 2014 (S.I. 2014/886), arts. 1(1), 2(6) (with art. 1(5))
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