PART 2 CLAIMS

Circumstances in which claims to be treated as made—notices containing provision under section 17(2)(a), (4)(a) or (6)(a) of the Act11

1

In the circumstances prescribed by paragraph (2) a claim for a tax credit is to be treated as made.

2

The circumstances prescribed by this paragraph are where (in the case where there has been a previous single claim) a person has or (in the case where there has been a previous joint claim) both persons have made a declaration in response to provision included in a notice under section 17 of the Act by virtue of—

a

subsection (2)(a) of that section;

b

subsection (4)(a) of that section;

c

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

d

any combination of those subsections.

The declaration made shall (subject to regulation 5(3)) be treated as a claim for tax credit by that person or persons for the tax year following that to which the notice relates.

3

The claim shall be treated as made—

F2a

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;

aa

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;

b

in any other case, on the latest date on which the declaration is received by F1a relevant authority at an appropriate office (subject to the application of regulation 7).

F34

Paragraph (3) does not apply—

a

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

b

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.