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Version Superseded: 31/12/2010
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12.—(1) In either of the circumstances prescribed by paragraphs (2) and (4) a claim for a tax credit is to be treated as made.
(2) The circumstances prescribed by this paragraph are where a person is or persons are treated as having made a declaration in response to provision included in a notice under section 17 of the Act by virtue of—
(a)subsection (2)(b) of that section, and
(b)subsection (4)(b) of that section,
or a combination of those subsections and subsection (6)(b) of that section.
(3) The declaration referred to in paragraph (2) shall (subject to regulation 5(3)) be treated as a claim by that person or persons for tax credit for the tax year following that to which the notice relates.
(4) The circumstances prescribed by this paragraph are where a person or any of the persons has—
(a)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
(b)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,
or a combination of any of those subsections and subsection (6)(b) of that section.
(5) The notice referred to in paragraph (4), together with (and as corrected by) the statement or statements there referred to, 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.
(6) The claim shall be treated as made on the 6th April preceding the dates specified in the notice for the purposes of subsections (2) or (4) of section 17 of the Act.
(7) Paragraph (5) shall not apply—
(a)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; F1...
(b)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[F2; or
(c)in the case where the person or persons making a statement described in paragraph (4) state that it is not to be treated as a new claim for tax credit in respect of the tax year beginning 6th April following the period to which the section 17 notice relates.]
Textual Amendments
F1Word in reg. 12(7) omitted (6.4.2010) by virtue of The Tax Credits (Miscellaneous Amendments) Regulations 2010 (S.I. 2010/751), regs. 1, 8(2)
F2Reg. 12(7)(c) and word inserted (6.4.2010) by The Tax Credits (Miscellaneous Amendments) Regulations 2010 (S.I. 2010/751), regs. 1, 8(3)
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