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PART 1U.K. GENERAL

Citation, commencement and effectU.K.

1.—(1) These Regulations may be cited as the Tax Credits (Claims and Notifications) Regulations 2002 and shall come into force on 12th August 2002.

(2) These Regulations have effect in relation to claims for a tax credit for periods of award beginning on or after 6th April 2003.

InterpretationU.K.

2.  In these Regulations—

Use of electronic communications to make claims or to give notices or notificationsU.K.

3.—(1) In these Regulations “writing” includes writing produced by electronic communications that are approved by directions issued by or on behalf of the Board.

(2) If a claim which is required by these Regulations to be made to [F7a relevant authority at an appropriate office] is made in writing produced by electronic communications, it shall be treated for the purposes of these Regulations as having been made to, and received by, [F7a relevant authority at an appropriate office] on the date on which it is recorded on an official computer system.

(3) If a notice or notification which is required by these Regulations to be given to [F7a relevant authority at an appropriate office] is given in writing produced by electronic communications, it shall be treated for the purposes of these Regulations as having been given to, and received by, [F7a relevant authority at an appropriate office] on the date on which it is recorded on an official computer system.

(4) In this regulation—

(a)“electronic communications” has the meaning given by section 132(10) of the Finance Act 1999 M2;

(b)“official computer system” means a computer system maintained by or on behalf of the Board to—

(i)send or receive information, or

(ii)process or store information.