The Tax Credits (Payments by the Commissioners) Regulations 2002

Manner of payment U.K.

13.—(1) Subject to paragraph (2), the tax credit or element shall be paid by way of a credit to a bank account or other account notified to [F1 the Commissioners] by the person to whom payment is to be made.

(2) Where [F2 it does not appear to [F1 the Commissioners] to be appropriate] for the tax credit or element to be paid by way of a credit to a bank account or other account notified to [F1 the Commissioners] by the person to whom payment is to be made, the tax credit or element may be paid in such manner as appears to [F1 the Commissioners] to be appropriate.

(3) Subject to regulation 14, if no bank account or other account has been notified to [F1 the Commissioners], the tax credit or element shall be paid in such manner as appears to [F1 the Commissioners] to be appropriate.

Textual Amendments

F1 Words in regs. 3-14 substituted (29.8.2005) by The Tax Credit (Payment by Employers, etc.) (Amendment) Regulations 2005 (S.I. 2005/2200), regs. 1(1), 7(4)

F2 Words in reg. 13(2) 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, 11