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.]
Textual Amendments
F1Words in reg. 13(1) inserted (1.9.2008) by The Tax Credits (Miscellaneous Amendments) (No. 2) Regulations 2008 (S.I. 2008/2169), regs. 1, 13(2)
F2Words in reg. 13 omitted (5.12.2005) by virtue of The Civil Partnership Act 2004 (Tax Credits, etc.) (Consequential Amendments) Order 2005 (S.I. 2005/2919), arts. 1, 5(3)
F3Words in reg. 13(2) inserted (6.4.2010) by The Tax Credits (Miscellaneous Amendments) Regulations 2010 (S.I. 2010/751), regs. 1, 9
F4Reg. 13(3) inserted (1.9.2008) by The Tax Credits (Miscellaneous Amendments) (No. 2) Regulations 2008 (S.I. 2008/2169), regs. 1, 13(3)
Modifications etc. (not altering text)
C1Reg. 13(1)(2) modified (E.W.S.) (29.4.2013) by The Universal Credit (Transitional Provisions) Regulations 2013 (S.I. 2013/386), regs. 1(2), 17, Sch. para. 38(a)(b)