7.—(1) Regulation 5 is amended as follows.
(2) In paragraph (1) after the words “Subject to” there shall be added the words “paragraphs (1A) and (2A) and”.
(3) After paragraph (1) there shall be inserted—
“(1A) In paragraph (1) the reference to “any sum paid” shall, in relation to tax credit, include a reference to any amount or calculation of tax credit payable in respect of a period prior to the date of the subsequent determination, which is included in a start notification given by the Board to an employer, and for the payment of which the employer remains responsible.”
(4) In paragraph (2)—
(a)for the word “reversed” in the heading to Case 1 there shall be substituted the word “superseded”;
(b)for the words “on a review” (in Case 1) there shall be substituted the words “or superseded”;
(c)for the words “determined, on review or appeal” (in Case 2) there shall be substituted the words “decided, on a revision, supersession or appeal”.
(5) After paragraph (2) there shall be inserted—
“(2A) In paragraph (2), Case 2 shall not apply where either—
(a)the sum paid under the original award, or
(b)the subsequent decision on the revision, supersession or appeal,
referred to in that Case (but not both) is or relates to tax credit.”