14. 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)(1)—
(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.”.
“The Act” is defined in regulation 2 of S.I. 2002/2014.