The Tax Credits (Payments by the Commissioners) Regulations 2002 No. 2173

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 another U.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 [F1 the 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.

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)