http://www.legislation.gov.uk/ukpga/2002/21/section/16/2002-08-01Tax Credits Act 2002An Act to make provision for tax credits; to amend the law about child benefit and guardian’s allowance; and for connected purposes.2002-07-17texttext/xmlenStatute Law Database2024-05-172002-08-01
Tax Credits Act 2002s. 35(2)-(12)Welfare Reform Act 2012s. 124s. 150(3)Tax Credits Act 2002s. 36(10)Welfare Reform Act 2012Sch. 14 Pt. 12s. 150(3)Tax Credits Act 2002specified provision(s)The Tax Credits Act 2002 (Transitional Provisions) Order 2008art. 3(2)Tax Credits Act 2002specified provision(s)The Tax Credits Act 2002 (Further Commencement and Transitional Provisions) Order 2011art. 2Tax Credits Act 2002s. 35(9)Sentencing Act 2020Sch. 24 para. 443(1)Sch. 24 para. 447 Sch. 27s. 416(1)reg. 2
Part 1
Tax creditsDecisions Other revised decisions161Where, at any time during the period for which an award of a tax credit is made to a person or persons, the Board have reasonable grounds for believing—athat the rate at which the tax credit has been awarded to him or them for the period differs from the rate at which he is, or they are, entitled to the tax credit for the period, orbthat he has, or they have, ceased to be, or never been, entitled to the tax credit for the period,the Board may decide to amend or terminate the award.2Where, at any time during the period for which an award of a tax credit is made to a person or persons, the Board believe—athat the rate at which a tax credit has been awarded to him or them for the period may differ from the rate at which he is, or they are, entitled to it for the period, orbthat he or they may have ceased to be, or never been, entitled to the tax credit for the period,the Board may give a notice under subsection (3).3A notice under this subsection may—arequire the person, or either or both of the persons, to whom the tax credit was awarded to provide any information or evidence which the Board consider they may need for considering whether to amend or terminate the award under subsection (1), orbrequire any person of a prescribed description to provide any information or evidence of a prescribed description which the Board consider they may need for that purpose,by the date specified in the notice.S. 16 wholly in force at 1.1.2003; s. 16 not in force at Royal Assent, see s. 61; s. 16(3) in force for certain purposes at 9.7.2002 and s. 16 in force in so far as not already in force at 1.1.2003 by S.I. 2002/1727, art. 2Pt. 1 modified (6.4.2003) by The Tax Credits (Immigration) Regulations 2003 (S.I. 2003/653), regs. 1, 4 (as amended (6.4.2003 immediately after the coming into force of S.I. 2003/738) by S.I. 2003/742, regs. 1(1), 56 (with reg. 1(2))Pt. 1 modified (6.4.2003 immediately after the coming into force of S.I. 2003/738) by The Tax Credits (Polygamous Marriages) Regulations 2003 (S.I. 2003/742), regs. 1(1), 3-21 (as amended (6.4.2017) by S.I. 2017/387, regs. 1, 7)