The Tax Credits (Claims and Notifications) Regulations 2002

Dates to be specified in notices under section 17 of the Act U.K.

33.  In a notice under section 17 of the Act—

(a) the date which may be specified for the purposes of subsections (2) and (4) of that section shall not be later than 6th July following the end of the tax year to which the notice relates;

(b) the date which may be specified for the purposes of subsection (8) of that section shall not be later than 6th July following the end of the tax year after the tax year to which the notice relates.