Regulation 11 Postponement of payment

the case in question; or

another case where it appears to the Commissioners that, if the appeal were to be determined in a particular way, an issue would arise as to whether the award in the case in question should be amended or terminated under section 16(1) of the Act.

a notice in writing has been given by the Commissioners to a person to notify a bank account or other account to which the Commissioners may make payment of a tax credit or element to which the person is entitled;

a period of F6four weeks has elapsed since the day on which the Commissioners gave their notice; and

no bank account or other account has been notified to the Commissioners pursuant to their notice.

the details of a bank account or other account by way of a credit to which payment is to be made; or

the address of the person to whom payment is to be made,

a notice under section 16(3) of the Tax Credits Act 2002 has been issued to the person, or either or both of the persons, to whom the tax credit or element was awarded, and

such person or persons have not provided the information or evidence requested in that notice by the date specified in such notice.

are awaiting receipt of the decision;

in the case of a decision by F10the F11First-tier Tribunal or the appeal tribunal, are considering whether to apply for a statement of reasons or have applied for, and are awaiting receipt of, a statement of reasons; or

have received the decision or statement of reasons and are considering—

a bank account or other account is notified to the Commissioners; or

the entitlement to the tax credit or element ceases in accordance with regulation 14.