- Latest available (Revised)
- Original (As made)
This is the original version (as it was originally made).
7.—(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)the Board 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)the Board have not made a decision under section 18(1) of the Act in relation to the person and persons for the relevant tax year.
Latest Available (revised):The latest available updated version of the legislation incorporating changes made by subsequent legislation and applied by our editorial team. Changes we have not yet applied to the text, can be found in the ‘Changes to Legislation’ area.
Original (As Enacted or Made): The original version of the legislation as it stood when it was enacted or made. No changes have been applied to the text.
Access essential accompanying documents and information for this legislation item from this tab. Dependent on the legislation item being viewed this may include:
Use this menu to access essential accompanying documents and information for this legislation item. Dependent on the legislation item being viewed this may include:
Click 'View More' or select 'More Resources' tab for additional information including: