The Tax Credits (Payments by the Commissioners) Regulations 2002

Time of payment other than by way of a credit to a bank account or other account etc. U.K.

9.—(1) This regulation applies where—

(a) the tax credit or element is to be paid other than by way of a credit to a bank account or other account notified to [F1 the Commissioners]; or

F2 (b) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(2) The tax credit or element shall be paid at such times as appear to [F1 the Commissioners] to be appropriate.

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)

F2 Reg. 9(1)(b) revoked (with effect from 1.4.2006, in accordance with reg. 1(3) of the amending S.I.) by The Tax Credit (Payment by Employers, etc.) (Amendment) Regulations 2005 (S.I. 2005/2200), regs. 1(1)(3), 9(2)(b)