The Tax Credits (Claims and Notifications) Regulations 2002

Person by whom notification may be, or is to be, given U.K.

23.—(1) In the case of a single claim, notification is to be given by the person by whom the claim for a tax credit was made.

(2) In the case of a joint claim, notification may be given by either member of the F1 ...couple by whom the claim for a tax credit was made.

Textual Amendments

F1 Words in reg. 23(2) omitted (5.12.2005) by virtue of The Civil Partnership Act 2004 (Tax Credits, etc.) (Consequential Amendments) Order 2005 (S.I. 2005/2919), arts. 1, 5(5)