http://www.legislation.gov.uk/ukpga/2002/21/section/19/2009-07-21Tax 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 Database2024-05-17Expert Participation2009-07-21 Part 1 Tax creditsDecisions Power to enquire191The Board may enquire into—athe entitlement of a person, or the joint entitlement of persons, to a tax credit for a tax year, andbthe amount of the tax credit to which he was entitled, or they were jointly entitled, for the tax year,if they give notice to the person, or each of the persons, during the period allowed for the initiation of an enquiry.2As part of the enquiry the Board may by notice—arequire the person, or either or both of the persons, to provide any information or evidence which the Board consider they may need for the purposes of the enquiry, 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 those purposes,by the date specified in the notice.3On an enquiry the Board must decide—awhether the person was entitled, or the persons were jointly entitled, to the tax credit, andbif so, the amount of the tax credit to which he was entitled, or they were jointly entitled,for the tax year.4The period allowed for the initiation of an enquiry is the period beginning immediately after the relevant section 18 decision and ending—aif the person, or either of the persons, to whom the enquiry relates is required by section 8 of the Taxes Management Act 1970 (c. 9) to make a return, with the day on which the return becomes final (or, if both of the persons are so required and their returns become final on different days, with the later of those days), orbin any other case, one year after the beginning of the relevant section 17 date.5“The relevant section 18 decision” means—ain a case in which a decision must be made under subsection (6) of section 18 in relation to the person or persons and the tax year to which the enquiry relates, that decision, andbin any other case, the decision under subsection (1) of that section in relation to the person or persons and that tax year.6“The relevant section 17 date” means—ain a case in which a statement may be made by the person or persons in response to provision included by virtue of subsection (8) of section 17 in the notice given to him or them under that section in relation to the tax year, the date specified in the notice for the purposes of that subsection, andbin any other case, the date specified for the purposes of subsection (4) of that section in the notice given to him or them under that section in relation to the tax year.7A return becomes final—aif it is enquired into under section 9A of the Taxes Management Act 1970 (c. 9), when the enquiries are completed (within the meaning of section 28A of that Act), orbotherwise, at the end of the period specified in subsection (2) of that section in relation to the return.8An enquiry is completed at the time when the Board give notice to the person or persons of their decision under subsection (3); but if the Board give notice to the persons at different times the enquiry is completed at the later of those times.9The person, or either of the persons, to whom the enquiry relates may at any time before such notice is given apply for a direction that the Board must give such a notice.10Any such application is to be subject to the relevant provisions of Part 5 of the Taxes Management Act 1970 (see, in particular, section 48(2)(b) of that Act), and the tribunal must give the direction applied for unless satisfied that the Board have reasonable grounds for not making the decision or giving the notice.11Where the entitlement of a person, or the joint entitlement of persons, to a tax credit for a tax year has been enquired into under this section, it is not to be the subject of a further notice under subsection (1).12Subject to section 20 and regulations under section 21 (and to any appeal), a decision under subsection (3) in relation to a person or persons and a tax credit for a tax year is conclusive as to the entitlement of the person, or the joint entitlement of the persons, to the tax credit for the tax year and the amount of the tax credit to which he was entitled, or they were jointly entitled, for the tax year.S. 19 wholly in force at 6.4.2003; s. 19 not in force at Royal Assent, see s. 61; s. 19(2) in force for certain purposes at 9.7.2002 and s. 19 in force in so far as not already in force at 6.4.2003 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)S. 19(10) substituted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 313