Prescribed circumstances for the purposes of section 24(4) of the ActC1C27
1
Either of the circumstances prescribed by paragraphs (2) and (3) are prescribed circumstances for the purposes of section 24(4) of the Act.
2
The circumstances prescribed by this paragraph are where—
a
a claim for a tax credit for the next tax year has been made or treated as made by the person or persons by the date specified for the purposes of subsection (4) of section 17 of the Act in the notice given to him or them under that section in relation to the relevant tax year; and
b
F1the Commissioners have not made a decision under section 14(1) of the Act in relation to that claim.
3
The circumstances prescribed by this paragraph are where—
a
a claim for a tax credit for the next tax year has not been made or treated as made by the person or persons; and
b
F1the Commissioners have not made a decision under section 18(1) of the Act in relation to the person and persons for the relevant tax year.