Form and manner of declarationE+W
21.—(1) The Commissioners or the responsible local authority (as the case may be) may specify the form of a declaration and the manner in which it is to be made.
(2) The specification may (amongst other things)—
(a)require a declaration to include information to—
(i)identify the person making the declaration (and any partner of that person),
(ii)identify the young child in respect of whom the declaration is being made, and
(iii)determine whether the young child is a qualifying child of working parents;
(b)require a declaration to be made by electronic communications;
(c)if a declaration relates to a self-employed person, require a declaration to be accompanied by confirmation, orally or in writing, that the self-employed person has complied with any notice given under section 8(1) of the Taxes Management Act 1970 (which relates to personal returns).
Commencement Information
I1Reg. 21 in force at 1.12.2022, see reg. 1(b)