# The Tax Credits Act 2002 (Additional Payments Modification and Disapplication) Regulations 2022, Regulation 4


Section 20 has effect as if after subsection (5), there were inserted—
“(5A) Where the Board have reasonable grounds for believing that an additional payment has been paid to a person, or two persons jointly, by reference to a child tax credit or working tax credit and that the person or persons had no entitlement to the payment, the Board may decide that the additional payment was paid incorrectly.
(5B) But no decision may be made under subsection (5A) after the period of five years beginning with the end of the tax year in which the additional payment is made. ”

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Source: https://www.legislation.gov.uk/uksi/2022/1208/regulation/4 (the official version)
Page: https://openlegislation.uk/tax-credits-act-2002-additional-payments-modification-and-disapplication-regulations-2022/regulation-4
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.