The Tax Credits (Claims and Notifications and Payments by the Board) (Amendment) Regulations 2003

Amendments to the Tax Credits (Claims and Notifications) Regulations 2002

3.—(1) In regulation 2 (interpretation) after the definition of “married couple” insert—

““relevant authority” means—

(a)

the Board;

(b)

the Secretary of State or the Department for Social Development in Northern Ireland; or

(c)

a person providing services to the Board, the Secretary of State or that Department in connection with tax credits;”.

(2) In the following places for “an appropriate office” substitute “a relevant authority at an appropriate office”—

(a) regulation 3(2) (twice) and (3) (twice);

(b) regulation 4(c);

(c) regulation 5(2) and (7);

(d) regulation 6(3);

(e) regulation 7(1);

(f) regulation 11(3)(b);

(g) regulation 19(a);

(h) regulation 22(2) and (4);

(i) regulation 24(3);

(j) regulation 25(2).