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Explanatory note

Original text. Later amendments are not shown.

(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.