Paragraph 9 Effect of revision, appeal etc. of an award of a tax creditF1
Nothing in paragraph 4 or 5 requiring a calculation in relation to the transitional additional amount to be made on the basis of information held by HMRC on the migration day prevents the Secretary of State from revising or superseding a decision in relation to a claim for, or an award of, state pension credit where—
in the opinion of the Secretary of State, the information held on that day was inaccurate or incomplete in some material respect because of—
a misrepresentation by a claimant;
a failure to report information that a claimant was required to report where that failure was advantageous to the claimant; or
an official error; or
a decision has been made on or after the migration day on—
an application made before the migration day to revise a decision in relation to an award of a tax credit (including the report of a change of circumstances); or
an appeal in relation to such an application.
In this paragraph “official error” means an error that—
was made by an officer of, or an employee of a body acting on behalf of, the Department for Work and Pensions or HMRC; and
was not caused, or materially contributed to, by any person outside that body or outside the Department or HMRC,
but excludes any error of law which is shown to have been such by a subsequent decision of the Upper Tribunal or of a court as defined in section 27(7) of the Social Security Act 1998.