Citation and commencement
2
1
Part 1 of the Tax Credits Act 2002 , as saved by article 3 of the Welfare Reform Act 2012 (Commencement No. 32 and Savings and Transitional Provisions) Order 2019 , is amended as follows.
2
In section 18 (decisions after final notice) , in subsection (11) for “21A and 21B” substitute “21A, 21B and 21C”.
3
In section 19 (power to enquire) , in subsection (12) for “21A and 21B” substitute “21A, 21B and 21C”.
4
In section 20 (decisions on discovery) —
a
in subsection (6)(c) for “21A(5)(b)” substitute “21A(4)(b) or 21C(4)(b)”; and
b
in subsection (7) after “21A” insert “or 21C”.
5
After section 21B (late application for a review) insert—

Late review: award of relevant disability benefits
21C
1
The Commissioners for Her Majesty’s Revenue and Customs must review a relevant decision if they are notified (whether in writing or otherwise) within the period mentioned in subsection (3)—
a
of the identity of the person seeking a review;
b
of the decision in question; and
c
that the condition in subsection (2) is met.
2
The condition is that it has been determined that the person is entitled, whether in respect of themselves or a child for whom they are responsible, to a relevant disability benefit in respect of a tax year to which the relevant decision related.
3
The period is the period of one month beginning with the day on which the person’s claim for the benefit is determined in that person’s favour.
4
The sole purpose of a review under this section is to consider whether, as a result of the condition in subsection (2) being met, the relevant decision should—
a
be upheld;
b
be varied;
c
be cancelled.
5
The Commissioners must carry out the review as soon as is reasonably practicable.
6
When the review has been carried out, the Commissioners must give the person notice of the conclusion containing sufficient information to enable that person to know—
a
the conclusion on the review;
b
if the conclusion is that the relevant decision is varied, details of the variation, and
c
the reasons for the conclusion.
7
Where—
a
the Commissioners notify the person of further information or evidence that they may need for carrying out the review, and
b
that information or evidence is not provided to them by the date specified in the notice,
the review may proceed without that information or evidence.
8
In this section—
- “relevant decision” means a decision within section 38(1) or any variation of such a decision resulting from an appeal brought against it;
- “relevant disability benefit”, in relation to any part of the United Kingdom, means—
  1. armed forces independence payment;
  2. attendance allowance;
  3. disability assistance;
  4. disability living allowance;
  5. employment and support allowance;
  6. housing benefit, where a pensioner or a disability premium is included;
  7. incapacity benefit (whether short term or long term);
  8. income support where a pensioner or a disability premium is included;
  9. jobseeker’s allowance where a pensioner or a disability premium is included;
  10. limited capability for work credit;
  11. a mobility supplement or a constant attendance allowance where the supplement or benefit is paid in conjunction with a war pension or industrial injuries disablement benefit;
  12. personal independence payment;
  13. severe disablement allowance;
  14. statutory sick pay.
.
6
In section 28 (overpayments) in subsection (1) for “21B” substitute “21C”.
7
In section 30 (underpayments) in subsection (1) for “21B” substitute “21C”.
8
In section 38 (appeals) —
a
in subsection (1A)—
i
after “section 21A” insert “or section 21C”;
ii
after “section 21A(3)” insert “or 21C(6) (as the case may be)”;
b
in subsections (1B) and (1C) after “section 21A” insert “or 21C”.
9
In section 39 (exercise of right of appeal) , as it extends to Northern Ireland, after “section 21A(3)” insert “or 21C(6)”.
2002 c. 21.
S. I. 2019/167.
Subsection (11) of section 18 has been amended by article 2 of S.I. 2014/886.
Subsection (12) of section 19 has been amended by article 2 of S.I. 2014/886.
Subsections (6) and (7) of section 20 have been amended by article 2 of S. I. 2014/886.
Section 21B was inserted by article 2 of S.I. 2014/886.
Section 28(1) was amended by article 2 of S.I. 2014/886. Section 28(1) was subsequently amended by article 6(2) of S.I. 2017/781.
Section 30(1) was amended by article 2 of S.I. 2014/886.
Section 38 was amended by article 2 of S.I. 2014/886.
Section 39(1) was repealed except for in relation to Northern Ireland where it was amended by article 2 of S.I. 2014/886.