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.