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There are currently no known outstanding effects for the The Tax Credits (Claims and Notifications) Regulations 2002, Section 11.
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11.—(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.
[F1(3) The claim shall be treated as made—
(a)in a case where the declaration is made by 31st July next following the end of the tax year to which the claim relates, on 6th April preceding that date;
(aa)[F2in a case where the declaration is made by the date specified on the section 17 notice in the tax year following that to which the claim relates, on 6th April preceding that date];
(b)in a case where the declaration, not having been made by 31st July next following the end of the tax year to which the claim relates, is made within 30 days following the date on the notice to the claimant that payments of tax credit under section 24(4) of the Act have ceased due to the claimant’s failure to make the declaration, [F3on 6th April next following the end of the tax year to which the claim relates];
(c)in a case where the declaration, not having been made by 31st July next following the end of the tax year to which the claim relates or within the 30 days specified in sub-paragraph (b), 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 sub-paragraphs (a) or (b), on 6th April preceding the date on which the declaration is made; or
(d)in any other case, on the latest date on which the declaration is received by a relevant authority at an appropriate office (subject to the application of regulation 7).]
[F4(4) 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.]
Textual Amendments
F1Reg. 11(3) substituted (6.4.2008) by The Tax Credits (Miscellaneous Amendments) Regulations 2008 (S.I. 2008/604), regs. 1(b), 4(2)
F2Reg. 11(3)(aa) inserted (6.4.2009) by The Tax Credits (Miscellaneous Amendments) Regulations 2009 (S.I. 2009/697), regs. 1(c), 16(2)
F3Words in reg. 11(3)(b) substituted (6.4.2009) by The Tax Credits (Miscellaneous Amendments) Regulations 2009 (S.I. 2009/697), regs. 1(c), 16(3)
F4Reg. 11(4) added (6.4.2004) by The Tax Credits (Miscellaneous Amendments) Regulations 2004 (S.I. 2004/762), regs. 1(1), 3(2)(b)
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