Amendment of regulation 7A of the Tax Credits (Claims and Notifications) Regulations 20022
1
Regulation 7A (time limit for claims – the Childcare Payments Act 2014) of the Tax Credits (Claims and Notifications) Regulations 20023 is amended as follows.
2
In paragraphs (1) and (2), for “paragraphs (3) and (4)” substitute “paragraphs (2A) to (4)”.
3
After paragraph (2) insert—
2A
Where–
a
a claim for a tax credit is received by a relevant authority at an appropriate office and the person making the claim, or in the case of joint claimants either person, has made a valid declaration of eligibility under section 4(2) of the Childcare Payments Act 2014,
b
no payments under section 20(1)(a) of the Childcare Payments Act 2014 have been made out of any childcare account held by the person making the claim, or in the case of joint claimants either person, and
c
all the childcare accounts held by the person making the claim for tax credits, or in the case of joint claimants both persons, have been closed,
regulation 7 shall apply .