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Regulation 12 Time limit for applications

Original text. Later amendments are not shown.

An application under regulation 9 or 10 must be received—

(a)

before the end of the tax year following the tax year in which a week, which is the subject of the application, falls; or

(b)

within such further time as the Secretary of State or the Commissioners for Her Majesty’s Revenue and Customs, as the case may be, consider reasonable in the circumstances.