Regulation 3 Amendments to the Tax Credits (Claims and Notifications) Regulations 2002

(1)

In regulation 2 (interpretation) after the definition of “married couple” insert—

““relevant authority” means—

(a)

the Board;

(b)

the Secretary of State or the Department for Social Development in Northern Ireland; or

(c)

a person providing services to the Board, the Secretary of State or that Department in connection with tax credits;”.

(2)

In the following places for “an appropriate office” substitute “a relevant authority at an appropriate office”—

(a)

regulation 3(2) (twice) and (3) (twice);

(b)

regulation 4(c);

(c)

regulation 5(2) and (7);

(d)

regulation 6(3);

(e)

regulation 7(1);

(f)

regulation 11(3)(b);

(g)

regulation 19(a);

(h)

regulation 22(2) and (4);

(i)

regulation 24(3);

(j)

regulation 25(2).