Amendment of the Tax Credits (Payments by the Commissioners) Regulations 2002: time limit
This section has no associated Explanatory Memorandum
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.