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Contents

Legislation
Tax Credits Act 2002

Crossheading Decisions

  • Section 14 Initial decisions
  • Section 15 Revised decisions after notifications
  • Section 16 Other revised decisions
  • Section 17 Final notice
  • Section 18 Decisions after final notice
  • Section 19 Power to enquire
  • Section 20 Decisions on discovery
  • Section 21 Decisions subject to official error
  • Section 21A Review of decisions
  • Section 21B Late application for a review
  • Section 21C Late review: award of relevant disability benefits
  • Section 22 Information etc. requirements: supplementary
  • Section 23 Notice of decisions
  1. Decisions
  2. Notice of decisions

Section 23 | Notice of decisions F1

From legislation.gov.uk

(1)When a decision is made under section 14(1), 15(1), 16(1), 18(1), (5), (6) or (9), 19(3) or 20(1) or (4) or regulations under section 21, the Board must give notice of the decision to the person, or each of the persons, to whom it relates.F1

(2)Notice of a decision must state the date on which it is given and include details of any rightto a review under section 21A and of any subsequent right to appeal against the decision under section 38.F1F2

(3)Notice need not be given of a decision made under section 14(1) or 18(1) or (6) on the basis of declarations made or treated as made by the person or persons in response to the notice given to him or them under section 17 if—F1

(a)that notice, orF1

(b)in the case of a decision under subsection (6) of section 18, that notice or the notice of the decision under subsection (1) of that section,F1

stated what the decision would be and the date on which it would be made.

Notes

  1. F1

    Pt. 1 repealed (1.2.2019 with savings in relation to specified cases in art. 3 of the commencing S.I.) by Welfare Reform Act 2012 (c. 5), s. 150(3), Sch. 14 Pt. 1; S.I. 2019/167, arts. 2, 3

  2. F2

    Words in s. 23(2) inserted (6.4.2014) by The Tax Credits, Child Benefit and Guardian’s Allowance Reviews and Appeals Order 2014 (S.I. 2014/886), arts. 1(1), 2(7) (with art. 1(5))

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