7.—(1) Amend regulation 11 (circumstances in which claims are treated as made) as follows.
(2) In paragraph (2) before “both persons” insert “either person or”.
(3) Amend paragraph (3) as follows—
(a)in sub-paragraph (a) for “31st July next following the end of the tax year to which the claim relates” substitute “the date specified on the section 17 notice” and for “preceding that date” substitute “following the period to which the section 17 notice relates”,
(b)delete sub-paragraph (aa),
(c)in sub-paragraph (b)—
(i)for “31st July next following the end of the tax year to which the claim relates” substitute “the date specified on the section 17 notice”,
(ii)after “6th April” omit “next”,
(iii)for “the end of the tax year to which the claim relates” substitute “the period to which the section 17 notice relates”,
(d)in sub-paragraph (c)—
(i)for “31st July next following the end of the tax year to which the claim relates” substitute “the date specified on the section 17 notice”,
(ii)for “31st January next following the end of the tax year to which the claim relates” substitute “31st January in the tax year following the period to which the section 17 notice relates”,
(iii)for “on 6th April preceding the date on which the declaration is made” substitute “on 6th April following the period to which the section 17 notice relates”.
(4) In paragraph (4)—
(a)at the end of sub-paragraph (a) omit “or”,
(b)after sub-paragraph (b) insert—
“; or
(c)in the case where the response to the notice referred to in paragraph (2) specifies that such response is not to be treated as a new claim for the tax year beginning 6th April following the period to which the section 17 notice relates.”.