Amendments to the Tax Credits (Claims and Notifications) Regulations 200221
1
Amend regulation 26 as follows.
2
In paragraph (2)—
a
in sub-paragraph (b) for “element” substitute “credit”; and
b
in sub-paragraph (c) for “regulation 9(2)” substitute “regulation 9(1)(c)”.
3
In paragraph (3)(c) for “regulation 9(2)” substitute “regulation 9(1)(c)”.