# The Tax Credits (Official Error) Regulations 2003, Regulation 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.

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Source: https://www.legislation.gov.uk/uksi/2003/692/regulation/3 (the official version)
Page: https://openlegislation.uk/tax-credits-official-error-regulations-2003/regulation-3
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.