Amendment of the Tax Credits (Claims and Notifications) Regulations 200213
1
Regulation 13 (circumstances in which claims made by one member of a couple to be treated as also made by the other member of the couple)25 is amended as follows.
2
In paragraph (1) after “(2)” insert “or (3)”.
3
After paragraph (2) insert—
3
A claim for a tax credit made by one member of a couple is to be treated as also made by the other member of the couple in such manner and in such circumstances as the Board may decide.