Regulation 39 Time limit for making an application for a credit under regulation 34(1)(b), 35, 36 or 37F1
An application must be received—
(a)
where the application is for a credit under regulation 34(1)(b), 36 or 37—
(i)
before the end of the year following that in which a week, which is the subject of the application, falls; or
(ii)
within such further time as the Department or the Commissioners for Her Majesty’s Revenue and Customs, as the case may be, consider reasonable in the circumstances; or
(b)
where the application is under regulation 35, after the end of the year in which a week, which is the subject of the application, falls.
Annotations
Textual amendments
- F1
Pt. 8 added (6.4.2016) by The State Pension (Amendment No. 3) Regulations (Northern Ireland) 2016 (S.R. 2016/100), regs. 1, 2(2)