The Tax Credits (Claims and Notifications) Regulations 2002

Interpretation of this Part U.K.

4.  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;

(b) in cases where sub-paragraph [F1 (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 [F2 a relevant authority at an appropriate office].

Textual Amendments

F1 Word in reg. 4(b) substituted (6.4.2009) by The Tax Credits (Miscellaneous Amendments) Regulations 2009 (S.I. 2009/697), regs. 1(c), 13

F2 Words in reg. 4(c) 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)(b)

Modifications etc. (not altering text)

C1 Reg. 4(b) modified (E.W.S.) (29.4.2013) by The Universal Credit (Transitional Provisions) Regulations 2013 (S.I. 2013/386), regs. 1(2), 17, Sch. para. 34