# The Tax Credits (Claims and Notifications) Regulations 2002, Regulation 13: Circumstances in which claims made by one member of a couple to be treated as also made by the other member of the couple

Extent: E+W+S+N.I.

(1) In the circumstances prescribed by paragraph (2) or (3) a claim for a tax credit made by one member of a ...couple is to be treated as also made by the other member of the ... couple.
(2) The circumstances prescribed by this paragraph are those where one member of a ... couple is treated by regulation 11 or regulation 12 as having made a claim for a tax credit in response to a notice under section 17 of the Act given to both members of the couple.
(3) A claim for a tax credit made by one member of a couple is to be treated as also made by the other member of the couple in such manner and in such circumstances as the Board may decide.

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Source: https://www.legislation.gov.uk/uksi/2002/2014/regulation/13 (the official version)
Page: https://openlegislation.uk/tax-credits-claims-and-notifications-regulations-2002/regulation-13
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.