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The Tax Credits (Payment by Employers) Regulations 1999
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- UK Statutory Instruments
- 1999 No. 3219
- Regulation 11
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Board’s obligations following termination of employer’s obligation to pay tax credit prior to the termination date contained in the start notification
11.—(1) Subject to paragraph (2), where a relevant employer or relevant subsequent employer has ceased to make payment of tax credit in accordance with regulation 9 the Board shall pay to the employee the tax credit to which he is entitled until the termination of the award period or the commencement date referred to in a new start notification, whichever first occurs.
(2) Where–
(a)a relevant employer or relevant subsequent employer has ceased to make payment of tax credit by reason of the death of the employee, and
(b)that employee is survived by a partner,
the Board shall make payment to that partner of the amount of tax credit to which that employee would have been entitled but for his death.
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