[F155A.Assessment in relation to tax creditE+W

If WRA comes to the view that—

(a)an amount of tax credit that has been set off against an amount of tax that a person would otherwise have been required to pay—

(i)ought not to have been set off, or

(ii)has become excessive,

(b)an amount that has been paid to a person in respect of a tax credit—

(i)ought not to have been paid, or

(ii)has become excessive, or

(c)an amount that a person is required to pay to WRA in respect of a tax credit has not been paid,

WRA may make an assessment of the amount that ought in its opinion to be paid to WRA in order to remedy that matter.]