Interpretation of this Part
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 (b) 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 an appropriate office.