24.—(1) In the circumstances prescribed by paragraph (2) a notification which has been amended shall be treated as having been given as amended and, subject to regulations [F125, 26 and 26A], as having been given on the date prescribed by paragraph (3).
(2) The circumstances prescribed by this paragraph are where the person or persons by whom the notification is given amends or amend the notification in accordance with regulation 22(4).
(3) The date prescribed by this paragraph is the date on which the notification being amended was given to [F2a relevant authority at an appropriate office].
Textual Amendments
F1Words in reg. 24(1) substituted (6.4.2004) by The Tax Credits (Miscellaneous Amendments) Regulations 2004 (S.I. 2004/762), regs. 1(1), 3(3)
F2Words in reg. 24(3) substituted (6.4.2003) by The Tax Credits (Claims and Notifications and Payments by the Board) (Amendment) Regulations 2003 (S.I. 2003/723), regs. 1, 3(2)(i)