The Tax Credits (Claims and Notifications) Regulations 2002

Interpretation of this Part U.K.

19.  In this Part “the notification date”, in relation to a notification, means—

(a) the date on which the notification is given to an appropriate office; or

(b) in cases where regulation 24 applies, the date on which the notification would be treated by that regulation as being given disregarding regulations 25 and 26.