Amendments to the Tax Credits (Claims and Notifications) Regulations 20023

1

In regulation 2 (interpretation) after the definition of “married couple” insert—

  • “relevant authority” means—

    1. a

      the Board;

    2. b

      the Secretary of State or the Department for Social Development in Northern Ireland; or

    3. c

      a person providing services to the Board, the Secretary of State or that Department in connection with tax credits;

2

In the following places for “an appropriate office” substitute “a relevant authority at an appropriate office”—

a

regulation 3(2) (twice) and (3) (twice);

b

regulation 4(c);

c

regulation 5(2) and (7);

d

regulation 6(3);

e

regulation 7(1);

f

regulation 11(3)(b);

g

regulation 19(a);

h

regulation 22(2) and (4);

i

regulation 24(3);

j

regulation 25(2).