TCTM09001 - Decision Making: Introduction
The power to make decisions on a tax credits claim and entitlement lies within the Tax Credits Act 2002(TCA) which can be seen in full at TCTM12000. This is known as 바카라 사이트˜Primary legislation바카라 사이트™. This Act is divided into 바카라 사이트˜Sections바카라 사이트™, some of which apply specifically to decision making.
Primary legislation allows the Board to make secondary or delegated legislation which is used to explain in more detail how tax credits are calculated, paid and administered. The majority of tax credits legislation is in the form of regulations.
This chapter aims to highlight the main Sections of the Act (and other relevant legislation) that a decision maker (DM) needs to consider whilst making decisions, how to lawfully obtain and interpret the evidence gathered and also give some background and context to the decision making process.