The Tax Credits (Claims and Notifications) Regulations 2002

PART 1 GENERAL

Citation, commencement and effect

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.

Interpretation

2.  In these Regulations—

“the Act” means the Tax Credits Act 2002;

“appropriate office” means an office of—

(a)

the Board,

(b)

the Department for Work and Pensions, or

(c)

the Department for Social Development in Northern Ireland;

“the Board” means the Commissioners of Inland Revenue;

“disability element” shall be construed in accordance with section 11(4) of the Act;

“joint claim” has the meaning given by section 3(8) of the Act;

“married couple” has the meaning given by section 3(5) of the Act;

“severe disability element” has the meaning in regulation 17 of the Working Tax Credit Regulations(1);

“single claim” has the meaning given by section 3(8) of the Act;

“tax year” means a period beginning on 6th April in one year and ending with 5th April in the next;

“unmarried couple” has the meaning given by section 3(6) of the Act;

“the Working Tax Credit Regulations” means the Working Tax Credit (Entitlement and Maximum Rate) Regulations 2002.

Use of electronic communications to make claims or to give notices or notifications

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 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, 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 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, 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(2);

(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.

(1)

S.I. 2002/2005.

(2)

1999 c. 16.