Amendments to the Tax Credits (Claims and Notifications) Regulations 2002

21.—(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)”.