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)”.