The Tax Credits (Payments on Account, Overpayments and Recovery) (Northern Ireland) (Amendment) Regulations 1999 No. 2573

Amendments to the principal Regulations

6.  In Regulation 4 after paragraph (4) there shall be added—

“(5) Where the interim payment is a payment on account of tax credit paragraphs (2) to (4) shall apply with the modification that for references to “the Department” there shall be substituted references to “the Board”.”