in writing on a form approved or authorised by the Board for the purpose of the claim, or

in such other manner as the Board may accept as sufficient in the circumstances of any particular case.

a statement of the person’s national insurance number and information or evidence establishing that that number has been allocated to the person; or

information or evidence enabling the national insurance number that has been allocated to the person to be ascertained; or

an application for a national insurance number to be allocated to the person which is accompanied by information or evidence enabling such a number to be so allocated.

on the date falling 3 months before the relevant date (or on 6th April 2003, if later); or

at any later time in the period beginning on the date in sub-paragraph (a) and ending on the relevant date.

a claim for working tax credit including the disability element (“the original claim”) was made by a person or persons;

on the original claim, the decision of the Board under section 14(1) of the Act was not to make an award of the tax credit;

the reason for that decision was that the person or any of the persons did not satisfy F6paragraph (1)(c) of regulation 9 of the Working Tax Credit Regulations M2;

at the relevant date in relation to the original claim, the person or any of the persons had made a claim for any of the benefits referred to in that paragraph that had not been determined;

after that date, the claim for the benefit was determined in favour of the person by whom it was made; and

a further claim for working tax credit including the disability element is made by the person or persons, within 3 months of the date that the claim for the benefit was determined.

the first date in respect of which the benefit claimed was payable; or

if later, the date on which the original claim was made (or treated as made under regulation 7).

the tax credit in question is working tax credit; and

the case falls within sub-paragraph (b) of the First Condition in regulation 4(1) of the Working Tax Credit Regulations (person who has accepted an offer of work which is expected to commence within 7 days).

an award on a claim for tax credit may be made subject to the condition that the requirements for entitlement are satisfied no later than the date prescribed by paragraph (4); and

if those requirements are satisfied no later than that date, the claim shall be treated as being made on the date on which they are satisfied.

subsection (2)(a) of that section;

subsection (4)(a) of that section;

subsection (6)(a) of that section; or

any combination of those subsections.

in a case where the declaration is made by 30th September next following the end of the tax year to which the claim relates, on 6th April preceding that date;

in a case where the declaration, not having been made by the date mentioned in sub-paragraph (a), is made before 31st January next following the end of the tax year to which the claim relates, and, in the opinion of the Board, the claimant had good cause for not making the declaration as mentioned in that sub-paragraph, on 6th April preceding the date on which the declaration is made;

in any other case, on the latest date on which the declaration is received by F5a relevant authority at an appropriate office (subject to the application of regulation 7).

in the case where there has been a previous single claim (to which the notice referred to in paragraph (2) relates) if the person by whom it was made could no longer make a single claim; or

in the case where there has been a previous joint claim (to which the notice referred to in paragraph (2) relates) if the persons by whom it was made could no longer make a joint claim.

subsection (2)(b) of that section, and

subsection (4)(b) of that section,

made a statement under paragraph (b) of subsection (2) of section 17 of the Act in response to such a notice by the date specified for the purposes of that subsection, or

made a statement under paragraph (b) of subsection (4) of that section in response to such a notice by the date specified for the purposes of that subsection,

in the case where there has been a previous single claim (to which the notice relates), the person by whom it was made could no longer make a single claim; or

in the case where there has been a previous joint claim (to which the notice relates), the persons by whom it was made could no longer jointly make a joint claim.

an advance claim (under regulation 9) for a tax credit has been made for the tax year beginning on 6th April 2003; and

the Board give notice of their decision under section 14(1) of the Act before that date.

notification is given before 6th April 2003 of a change of circumstances (other than one increasing the maximum rate at which a person or persons may be entitled to a tax credit) which is expected to continue at that date, or

the Board have reasonable grounds before that date for believing that the requirements for entitlement are otherwise expected to differ on that date from those in the claim,

before the Board have made a decision in relation to that claim under section 14(1) of the Act;

having given a notification of a change of circumstances increasing the maximum rate at which a person or persons may be entitled to the tax credit, before the Board have made a decision whether (and, if so, how) to amend the award of tax credit made to him or them; or

where the tax credit has been awarded for the whole or part of a tax year, after the end of that tax year but before the Board have made a decision in relation to the award under section 18(1), (5), (6) or (9) of the Act.

their deaths shall be presumed to have occurred in order of seniority; and

the younger shall be treated as having survived the elder.

the date of the death of the member of the married couple or unmarried couple who has died; or

if earlier, 5th April in the tax year to which the claim relates.

a person is, or is alleged to be, entitled to a tax credit but is unable for the time being to make a claim for a tax credit; and

a person is, or is alleged to be, entitled to a tax credit but is unable for the time being to make a claim for a tax credit; and

has applied in writing to the Board to be appointed to act on behalf of the person who is unable to act; and

if a natural person, is aged 18 years or more.

the Board terminate it;

the person appointed has resigned from the appointment having given one month’s notice in writing to the Board of his resignation; or

the Board are notified that a receiver or other person mentioned in regulation 17(2)(b) has been appointed in relation to the person who is unable to make a claim.