1 Definition repealed by the Tax Credits (Miscellaneous Amendments) Regulations, SI 2010/751 regs 11, 12 with effect from 6 April 2010. #EndnotesE #CommentE 3— (1) A decision under section 14(1), 15(1), 16(1), 18(1), (5), (6) or (9), 19(3) or 20(1) or (4) may be revised in favour of the person or persons to whom it relates if it is incorrect by reason of official error, subject to the following paragraphs. (2) In revising a decision, the officer or person in question need not consider any issue that is not raised by the application for revision by the claimant or claimants or, as the case may be, did not cause him to act on his own initiative. (3) A decision mentioned in paragraph (1) may be revised at any time not later than five years after [the date of the decision]1. #CommentB Amendments— #EndnotesB 1 Words in para (3) substituted for words end of the tax year to which the decision “the relates” by the Tax Credits (Miscellaneous Amendments) Regulations, SI 2010/751 regs 11, 12 with effect from 6 April 2010.
1 Definition repealed by the Tax Credits (Miscellaneous Amendments) Regulations, SI 2010/751 regs 11, 12 with effect from 6 April 2010. #EndnotesE #CommentE 3— (1) A decision under section 14(1), 15(1), 16(1), 18(1), (5), (6) or (9), 19(3) or 20(1) or (4) may be revised in favour of the person or persons to whom it relates if it is incorrect by reason of official error, subject to the following paragraphs. (2) In revising a decision, the officer or person in question need not consider any issue that is not raised by the application for revision by the claimant or claimants or, as the case may be, did not cause him to act on his own initiative. (3) A decision mentioned in paragraph (1) may be revised at any time not later than five years after [the date of the decision]1. #CommentB Amendments— #EndnotesB 1 Words in para (3) substituted for words “the end of the tax year to which the decision relates” by the Tax Credits (Miscellaneous Amendments) Regulations, SI 2010/751 regs 11, 12 with effect from 6 April 2010.