Amendment of the Tax Credits (Claims and Notifications) Regulations 20024

In Part 4 (notices to provide information and evidence), before regulation 30 insert—

Form in which evidence of birth or adoption to be provided29A

If the Board require the person, or either or both of the persons, by whom a claim is made to provide a certificate of a child’s birth or adoption, the certificate so produced must be either an original certificate or a copy authenticated in such manner as would render it admissible in proceedings in any court in the jurisdiction in which the copy was made.