34.—(1) This regulation prescribes the manner in which a declaration or statement in response to a notice under section 17 of the Act must be made.
(2) A declaration or statement must be made—
(a)in writing in a form approved by the Board for that purpose;
(b)orally to an officer of the Board; or
(c)in such other manner as the Board may accept as sufficient in the circumstances of any particular case.
(3) In a case falling within paragraph (2)(b) one of two joint claimants may act for both of them in response to a notice under section 17 if, at the time the declaration or statement is made, a joint claim could be made by both of them.]
Textual Amendments
F1Regs. 33, 34 substituted (6.4.2004) by The Tax Credits (Miscellaneous Amendments) Regulations 2004 (S.I. 2004/762), regs. 1(1), 3(5)