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—
- a
the Board;
- b
the Secretary of State or the Department for Social Development in Northern Ireland; or
- 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).