6.—(1) In the circumstances prescribed by paragraph (2) a claim for a tax credit which has been amended shall be treated as having been made as amended and, subject to [F1regulations 7, 7A and 8], as having been made on the date prescribed by paragraph (3).
(2) The circumstances prescribed by this paragraph are where a person has amended or persons have amended the claim in accordance with regulation 5(7).
(3) The date prescribed by this paragraph is the date on which the claim being amended was received by [F2a relevant authority at an appropriate office].
Textual Amendments
F1Words in reg. 6(1) inserted (6.4.2015) by The Tax Credits (Claims and Notifications) (Amendment) Regulations 2015 (S.I. 2015/669), regs. 1, 3
F2Words in reg. 6(3) 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)(d)