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8.—(1) Subject to paragraph (3), this regulation applies where the tax credit or element is to be paid by way of a credit to a bank account or other account notified to the Board.
(2) The tax credit or element shall be paid—
(a)each week; or
(b)every four weeks,
in accordance with any election given by the person to whom payment is to be made.
(3) In the case of an employee entitled to working tax credit, this regulation does not apply where the making of payments of the tax credit by the Board is in consequence of the employer—
(a)not being required to make payments of the tax credit in accordance with the Working Tax Credit (Payment by Employers) Regulations 2002(1) and with any notices given by the Board; or
(b)failing to make such payments in accordance with those Regulations and with any such notices.
(4) This regulation is subject to regulations 10 and 11.
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