CCM17060 - Discrepancy Examinations and Enquiries: Information: What is the legal basis for carrying out Discrepancy Examinations and Enquiries?
The legal authority for carrying out:
- pre-award discrepancy examinations is S14 of the Tax Credit Act 2002
- post-award discrepancy examinations is S16 of the Tax Credit Act 2002
- discrepancy enquiries is S19 of the Tax Credit Act 2002.