Modification and disapplication of the Tax Credits Act 20024
Section 203 has effect as if after subsection (5), there were inserted—
5A
Where the Board4 have reasonable grounds for believing that an additional payment has been paid to a person, or two persons jointly, by reference to a child tax credit or working tax credit and that the person or persons had no entitlement to the payment, the Board may decide that the additional payment was paid incorrectly.
5B
But no decision may be made under subsection (5A) after the period of five years beginning with the end of the tax year in which the additional payment is made.