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
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.