Amendments to the Tax Credits (Claims and Notifications) Regulations 2002
3.—(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).