xmlns:atom="http://www.w3.org/2005/Atom"

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

8.—(1) The Tax Credits (Claims and Notifications) Regulations 2002(1) are amended as follows.

(2) In the following places for “three months” or “3 months” (as the case may be) substitute “93 days”—

(a)in the heading to regulation 7;

(b)in regulation 7(2)(a);

(c)in regulation 8(2)(b);

(d)in regulation 8(3)(b).

(1)

S.I. 2002/2014, amended by S.I. 2009/697; there are other amending instruments but none is relevant.