16.—(1) In Regulation 11(3) (circumstances in which claims to be treated as made) is amended as follows.
(2) After sub-paragraph (a) insert—
“(aa)in a case where the declaration is made by the date specified on the section 17 notice in the tax year following that to which the claim relates, on 6th April preceding that date.”
(3) In sub-paragraph (b) for “on 6th April preceding the date on which the declaration is made” substitute—
“on 6th April next following the end of the tax year to which the claim relates”.