Amendment of the Tax Credits (Payments by the Commissioners) Regulations 2002: time limit6.

(1)

This regulation amends the Tax Credits (Payments by the Commissioners) Regulations 200221 as follows.

(2)

In regulation 11(2A)(b), for “eight” it substitutes: “four”.

(3)

The amendment made by paragraph (2) only has effect in relation to a notice given on or after 6 April 2012 within regulation 11(2A)(a) of those Regulations.