Amendment of the Tax Credits (Claims and Notifications) Regulations 2002
This section has no associated Explanatory Memorandum
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.