Amendment of the Tax Credits (Claims and Notifications) Regulations 2002

3.—(1) The Tax Credits (Claims and Notifications) Regulations 2002(1) are amended as follows.

(2) In regulation 2 (interpretation) in the definition of “appropriate office” for “Comben House, Farriers Way, Netherton, Merseyside or any other” substitute “any”.

(1)

S.I. 2002/2014 amended by S.I. 2009/697 (which substituted the definition of “appropriate office”); there are other amending instruments but none is relevant.