Amendment of the Tax Credits (Claims and Notifications) Regulations 200214.

In regulation 12(7) (circumstances in which claims are to be treated as made – notices containing provision under section 17(2)(b), (4)(b) and (6)(b) of the Act)17—

(a)

for “Paragraph (5) shall not apply” substitute “Paragraphs (3) and (5) shall not apply”;

(b)

immediately preceding paragraph (c) omit “or”;

(c)

for sub-paragraph (c) substitute—

“(c)

in the case where, before the specified date, the person or persons to whom a notice under section 17 of the Act is given advise the Board that the person or persons do not wish to be treated as making a claim for tax credit for the tax year following that to which the notice relates; or”; and

(d)

after sub-paragraph (c) insert—

“(d)

in the case where there has been a previous single claim to which a notice under section 17 of the Act relates—

(i)

a relevant notification is given to the person by whom the claim was made; and

(ii)

the person fails to make a relevant request; and

(e)

in the case where there has been a previous joint claim to which a notice under section 17 of the Act relates—

(i)

a relevant notification is given to the persons by whom the claim was made; and

(ii)

they fail to make a relevant request.”.