Tax Credits Citation and commencement 1 This Order may be cited as the Tax Credits Reviews and Appeals (Amendment) Order 2021 and comes into force on the day after the day on which it is made. 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— armed forces independence payment; attendance allowance; disability assistance; disability living allowance; employment and support allowance; housing benefit, where a pensioner or a disability premium is included; incapacity benefit (whether short term or long term); income support where a pensioner or a disability premium is included; jobseeker’s allowance where a pensioner or a disability premium is included; limited capability for work credit; 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; personal independence payment; severe disablement allowance; 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)”. Michael Tomlinson David Rutley Two of the Lords Commissioners of Her Majesty’s Treasury 14th January 2021