s 32 Power to disqualify tax credit claimants from obtaining top-up payments
(1) This section applies in relation to a person (“P”) if— (a) P, or a person who is P's partner, makes a claim (whether a single or a joint claim) that results in an award of a tax credit being made for a relevant period (see subsection (2)), (b) the claim is made during an entitlement period for which P or P's partner has made a valid declaration of eligibility, (c) there has not been a change of circumstances in relation to P or P's partner since the beginning of the entitlement period, and (d) P, or a person who is P's partner, makes a declaration of eligibility within the period of 12 months beginning with the day on which the claim was made. (2) In subsection (1)(a) “ relevant period ”, in relation to an entitlement period, means a period that includes the whole or any part of the entitlement period. (3) If this section applies in relation to a person, HMRC may give the person a warning notice. (4) A warning notice is a notice stating that, if this section or section 33 (power to disqualify universal credit claimants from obtaining top-up payments) applies in relation to the person at any time during the period of 4 years beginning with the day on which the notice is given, HMRC may give the person a disqualification notice (see section 34). (5) Regulations may make provision— (a) about what is, or is not, to be regarded as a change of circumstances in relation to a person for the purposes of this section; (b) specifying cases in which something which would otherwise be a change of circumstances is not to be treated as such for the purposes of this section. (6) Regulations may amend subsection (1)(d) so as to substitute a different period for the period for the time being specified there. (7) In this section “ joint claim ” and “ single claim ” have the same meaning as in the Tax Credits Act 2002.