PART 2 CLAIMS

Interpretation of this Part4

In this Part (and Part 3) “the relevant date”, in relation to a claim for a tax credit, means—

a

in cases where regulation 6 applies, the date on which the claim would be treated as being made by that regulation disregarding regulations 7 and 8;

C1b

in cases where sub-paragraph F2(d) of regulation 11(3) applies, the date on which the claim would be treated as being made by that sub-paragraph disregarding regulations 7 and 8;

c

in any other case, the date on which the claim is received by F1a relevant authority at an appropriate office.