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The Tax Credits (Claims and Notifications) (Amendment) Regulations 2003

S.I. 2003/3240 · Made 10 December 2003

Original text. legislation.gov.uk does not revise statutory instruments, so later amendments are not shown here. Changes made to it are listed under each provision when known.

TAX CREDITS

Made 10th December 2003

Laid before Parliament 11th December 2003

Coming into force 1st January 2004

The Commissioners of Inland Revenue, in exercise of the powers conferred upon them by sections 4(1), 6 and 65(2) of the Tax Credits Act 2002f1 hereby make the following Regulations:

Annotations to the whole text

Footnotes

f1

2002 c. 21.

Contents

  1. 1Citation, commencement and effect
  2. 2Citation, commencement and effect
  3. 3Citation, commencement and effect
  4. 4Citation, commencement and effect
  5. Signature
  6. Explanatory note

1Citation, commencement and effect

These Regulations may be cited as the Tax Credits (Claims and Notifications) (Amendment) Regulations 2003 and shall come into force on 1st January 2004.

2Citation, commencement and effect

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

3Citation, commencement and effect

In regulation 8(2)(c), for “paragraph (2) of regulation 9”, substitute “paragraph (1)(c) of regulation 9”.

4Citation, commencement and effect

(1)

Amend regulation 26 as follows.

(2)

In paragraph (2)—

(a)

in sub-paragraph (b), for “element”, substitute “credit”; and

(b)

in sub-paragraph (c), for “regulation 9(2)”, substitute “regulation 9(1)(c)”.

(3)

In paragraph (3)(c), for “regulation 9(2)”, substitute “regulation 9(1)(c)”.

Signature

Nick Montagu

Helen Ghosh

Two of the Commissioners of Inland Revenue

10th December 2003

Explanatory note

(This note is not part of the Regulations)

These Regulations amend the Tax Credits (Claims and Notifications) Regulations 2002 (S.I. 2002/2014: “the principal Regulations”). Regulation 1 provides for citation, commencement, and effect. Regulation 2 introduces the amendments to the principal Regulations.

Regulations 3 and 4 amend regulations 8 and 26 of the principal Regulations respectively, making minor corrections of a clerical and drafting nature.

This instrument replaces the provisions contained in regulations 19 to 21 of S.I. 2003/2815, which were purportedly made by HM Treasury under powers conferred on the Commissioners of Inland Revenue It does not impose any new costs on business.