Circumstances in which claims to be treated as made—notices containing provision under section 17(2)(a), (4)(a) or (6)(a) of the Act
11.—(1) In the circumstances prescribed by paragraph (2) a claim for a tax credit is to be treated as made.
(2) The circumstances prescribed by this paragraph are where (in the case where there has been a previous single claim) a person has or (in the case where there has been a previous joint claim) both persons have made a declaration in response to provision included in a notice under section 17 of the Act by virtue of—
(a)subsection (2)(a) of that section;
(b)subsection (4)(a) of that section;
(c)subsection (6)(a) of that section; or
(d)any combination of those subsections.
The declaration made shall (subject to regulation 5(3)) be treated as a claim for tax credit by that person or persons for the tax year following that to which the notice relates.
(3) The claim shall be treated as made—
(a)in a case where the declaration is made by the date specified in the notice for the purposes of subsection (2) or (4), as the case may be, of section 17 of the Act, on the 6th April preceding that date;
(b)in any other case, on the latest date on which the declaration is received by an appropriate office (subject to the application of regulation 7).