Amendment of the Tax Credits (Claims and Notifications) Regulations 2002
This section has no associated Explanatory Memorandum
3. In regulation 21(1A)(1) for “27(1)” substitute “27(2), (2A) or (3)”.
(1)
Paragraph (1A) was inserted by regulation 4 of S.I. 2003/723, and paragraph (2) amended by S.I. 2004/1241.