Amendment of the Tax Credits (Claims and Notifications) Regulations 2002
This section has no associated Explanatory Memorandum
12. In regulation 5(2) (manner in which claims to be made)(1) for sub-paragraph (b) substitute—
“(b)in such other manner as the Board may decide having regard to all the circumstances.”
(1)
Regulation 5(2) was amended by S.I. 2003/723.