Paragraph 27 Amendment of the Tax Credits (Claims and Notifications) Regulations 2002I1

The Tax Credits (Claims and Notifications) Regulations 2002^f1 are amended as follows.

In regulation 2 (interpretation)^f2, at the appropriate place insert—

• ““armed forces independence payment’’ means armed forces independence payment under the Armed Forces and Reserve Forces (Compensation Scheme) Order 2011;”.

In regulation 26A (date of notification – disability element and severe disability element of child tax credit)^f3 after each “or personal independence payment” insert “or armed forces independence payment”.”