Amendment of the Tax Credits (Payments by the Commissioners) Regulations 20027

In regulation 8 (time of payment by way of a credit to a bank or other account)—

a

in paragraph (2) for “Subject to paragraph (2A)” substitute “Subject to paragraphs (2A) and (2B)”; and

b

after paragraph (2A) insert—

2B

Notwithstanding the terms of any election under paragraph (2), the Commissioners may pay the tax credit or element either each week or every four weeks as appears to them to be appropriate.