The Tax Credits (Miscellaneous Amendments) (No. 3) Regulations 2010

Amendment of the Tax Credits (Claims and Notifications) Regulations 2002

14.  In regulation 12(7) (circumstances in which claims are to be treated as made – notices containing provision under section 17(2)(b), (4)(b) and (6)(b) of the Act)(1)—

(a) for “Paragraph (5) shall not apply” substitute “Paragraphs (3) and (5) shall not apply”;

(b) immediately preceding paragraph (c) omit “or”;

(c) for sub-paragraph (c) substitute—

“(c) in the case where, before the specified date, the person or persons to whom a notice under section 17 of the Act is given advise the Board that the person or persons do not wish to be treated as making a claim for tax credit for the tax year following that to which the notice relates; or”; and

(d) after sub-paragraph (c) insert—

“(d) in the case where there has been a previous single claim to which a notice under section 17 of the Act relates—

(i) a relevant notification is given to the person by whom the claim was made; and

(ii) the person fails to make a relevant request; and

(e) in the case where there has been a previous joint claim to which a notice under section 17 of the Act relates—

(i) a relevant notification is given to the persons by whom the claim was made; and

(ii) they fail to make a relevant request.”.

(1)

“The Act” is defined in regulation 2 of S.I. 2002/2014.