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PART 2U.K. CLAIMS

Circumstances in which claims made by one member of a couple to be treated as also made by the other member of the coupleU.K.

13.—(1) In the circumstances prescribed by paragraph (2) [F1or (3)] a claim for a tax credit made by one member of a F2...couple is to be treated as also made by the other member of the F2... couple.

(2) The circumstances prescribed by this paragraph are those where one member of a F2... couple is treated by [F3regulation 11 or] regulation 12 as having made a claim for a tax credit in response to a notice under section 17 of the Act given to both members of the couple.

[F4(3) A claim for a tax credit made by one member of a couple is to be treated as also made by the other member of the couple in such manner and in such circumstances as the Board may decide.]