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Amendment of the Tax Credits (Claims and Notifications) Regulations 2002

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

Form in which evidence of birth or adoption to be provided

29A.  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..