The Tax Credits (Claims and Notifications) Regulations 2002 No. 2014

PART 5 U.K. FINAL DECISIONS

Dates to be specified in notices under section 17 of the Act U.K.

[F1 33.   In a notice under section 17 of the Act—

(a) the date which may be specified for the purposes of subsection (2) or subsection (4) shall be not later than [F2 31st August] following the end of the tax year to which the notice relates, or 30 days after the date on which the notice is given, if later; and

(b) the date which may be specified for the purposes of subsection (8) shall be not later than 31st January following the end of the tax year to which the notice relates, or 30 days after the date on which the notice is given, if later.]

Textual Amendments

F1 Regs. 33, 34 substituted (6.4.2004) by The Tax Credits (Miscellaneous Amendments) Regulations 2004 (S.I. 2004/762), regs. 1(1), 3(5)

F2 Words in reg. 33(a) substituted (6.4.2006) by The Tax Credits (Miscellaneous Amendments) Regulations 2006 (S.I. 2006/766), regs. 1, 2(3)