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The Tax Credits (Claims and Notifications) Regulations 2002

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Manner in which notifications to be given

22.—(1) This regulation prescribes the manner in which a notification is to be given.

(2) A notification must be given to an appropriate office.

(3) A notification may be given orally or in writing.

(4) At any time after a notification has been given but before the Board have made a decision under section 15(1) or 16(1) of the Act in consequence of the notification, the person or persons by whom the notification was given may amend the notification by giving notice orally or in writing to an appropriate office.

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