Related HMRC Manuals

18  [Repealed by WRA 2012, s. 147 and Sch. 14, Pt. 1.]

Commencement Date

S. 18 entered into force on 6 April 2003 (SI 2002/1727 (C. 52)).


Pt. 1 (but not Sch. 1 or Sch. 3) repealed by WRA 2012, s. 147 and Sch. 14, Pt. 1, with effect from 1 February 2019, subject to savings in SI 2019/167, art. 3 (SI 2019/167, art. 2). Former s. 18 read as follows:

“Decisions after final notice

18(1)  After giving a notice under section 17 the Board must decide–

(a)whether the person was entitled, or the persons were jointly entitled, to the tax credit, and

(b)if so, the amount of the tax credit to which he was entitled, or they were jointly entitled,

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