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The Tax Credits (Payments by the Commissioners) Regulations 2002

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Changes over time for: Section 6

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There are currently no known outstanding effects for the The Tax Credits (Payments by the Commissioners) Regulations 2002, Section 6. Help about Changes to Legislation

Person prescribed for the purposes of section 24(3) of the Act where an award of a tax credit is made on a claim which is made by one person on behalf of anotherU.K.

6.  For the purposes of section 24(3) of the Act, the person prescribed is—

(a)the person by whom the claim on behalf of another was made; or

(b)if at any time [F1the Commissioners] do not consider it appropriate for payments of the tax credit to be made to that person, the person on behalf of whom the claim was made.

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