32Power to disqualify tax credit claimants from obtaining top-up paymentsU.K.
(1)This section applies in relation to a person (“P”) if—
(a)P, or a person who is P's partner, makes a claim (whether a single or a joint claim) that results in an award of a tax credit being made for a relevant period (see subsection (2)),
(b)the claim is made during an entitlement period for which P or P's partner has made a valid declaration of eligibility,
(c)there has not been a change of circumstances in relation to P or P's partner since the beginning of the entitlement period, and
(d)P, or a person who is P's partner, makes a declaration of eligibility within the period of 12 months beginning with the day on which the claim was made.
(2)In subsection (1)(a) “relevant period”, in relation to an entitlement period, means a period that includes the whole or any part of the entitlement period.
(3)If this section applies in relation to a person, HMRC may give the person a warning notice.
(4)A warning notice is a notice stating that, if this section or section 33 (power to disqualify universal credit claimants from obtaining top-up payments) applies in relation to the person at any time during the period of 4 years beginning with the day on which the notice is given, HMRC may give the person a disqualification notice (see section 34).
(5)Regulations may make provision—
(a)about what is, or is not, to be regarded as a change of circumstances in relation to a person for the purposes of this section;
(b)specifying cases in which something which would otherwise be a change of circumstances is not to be treated as such for the purposes of this section.
(6)Regulations may amend subsection (1)(d) so as to substitute a different period for the period for the time being specified there.
(7)In this section “joint claim” and “single claim” have the same meaning as in the Tax Credits Act 2002.
Commencement Information
I1S. 32 partly in force at Royal Assent; s. 32 in force for specified purposes at Royal Assent, see s. 75(1)(c)
I2S. 32 in force at 14.11.2016 for the purposes of the trial by S.I. 2016/1083, reg. 2(e)
I3S. 32 in force at 21.4.2017 in so far as not already in force by S.I. 2017/578, reg. 3(d)