9 Amendments to the Tax Credits (Payments by the Board) Regulations 2002
1 Amend regulation 8 (time of payment by way of a credit to a bank account or other account) as follows.
2 At the beginning of paragraph (2) insert “Subject to paragraph (2A),”.
3 After paragraph (2) insert—

“2A If a person makes elections under paragraph (2) for child tax credit and any child care element of working tax credit to be paid at differing intervals, the elections shall have no effect and the Board may pay the child tax credit and any child care element together either each week or every four weeks as appears to them to be appropriate.”

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