Tax Credits Act 2002
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Change 1
21B Late application for a review
(1) The Commissioners for Her Majesty’s Revenue and Customs may in a particular case extend the time limit specified in section 21A(1)(a) for making an application for a review if all of the following conditions are met. (2) The first condition is that the person seeking a review has applied to the Commissioners for an extension of time. (3) The second condition is that the application for the extension— (a) explains why the extension is sought, and (b) is made within 13 months of the notification of the original decision or of the date the original decision was made if not notified because of section 23(3) . (4) The third condition is that the Commissioners are satisfied that due to special circumstances it was not practicable for the application for a review to have been made within the time limit specified in section 21A(1)(a). (5) The fourth condition is that the Commissioners are satisfied that it is reasonable in all the circumstances to grant the extension. (6) In determining whether it is reasonable to grant an extension, the Commissioners must have regard to the principle that the greater the amount of time that has elapsed between the end of the time limit specified in section 21A(1)(a) and the date of the application, the more compelling should be the special circumstances on which the application is based. (7) An application to extend the time limit specified in section 21A(1)(a) which has been refused may not be renewed.
21B Late application for a review
(1) The Commissioners for Her Majesty’s Revenue and Customs may in a particular case extend the time limit specified in section 21A(1)(a) for making an application for a review if all of the following conditions are met. (2) The first condition is that the person seeking a review has applied to the Commissioners for an extension of time. (3) The second condition is that the application for the extension— (a) explains why the extension is sought, and (b) is made within 13 months of the notification of the original decision or of the date the original decision was made if not notified because of section 23(3) . (4) The third condition is that the Commissioners are satisfied that due to special circumstances it was not practicable for the application for a review to have been made within the time limit specified in section 21A(1)(a). (5) The fourth condition is that the Commissioners are satisfied that it is reasonable in all the circumstances to grant the extension. (6) In determining whether it is reasonable to grant an extension, the Commissioners must have regard to the principle that the greater the amount of time that has elapsed between the end of the time limit specified in section 21A(1)(a) and the date of the application, the more compelling should be the special circumstances on which the application is based. (7) An application to extend the time limit specified in section 21A(1)(a) which has been refused may not be renewed.
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