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

6.—(1) This regulation amends the Tax Credits (Payments by the Commissioners) Regulations 2002(1) 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.

(1)

S.I. 2002/2173; relevant amending instruments are S.I. 2005/2200, 2010/751.