EmployersU.K.
30.—(1) For the purposes of sections 14(2)(b), 15(2)(b), 16(3)(b) and 19(2)(b) of the Act the persons specified in paragraph (2) are prescribed, and, in relation to those persons, the information or evidence specified in paragraph (4) is prescribed.
(2) The persons specified in this paragraph are—
(a)any person named by a person or either of the persons by whom a claim for a tax credit is made as his employer or the employer of either of them; and
(b)any person whom the Board have reasonable grounds for believing to be an employer of a person or either of the persons by whom such a claim is made.
(3) “Employer” has the meaning given by section 25(5) of the Act.
(4) The information or evidence specified in this paragraph is information or evidence, including any documents or certificates, which relates to—
(a)the claim for the tax credit in question;
(b)the award of the tax credit in question; or
(c)any question arising out of, or under, that claim or award.