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.

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.

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.