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

United Kingdom

C1(1)

In the circumstances prescribed by paragraph (2) F1or (3) a claim for a tax credit made by one member of a F2...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 F3regulation 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.

F4(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.

Annotations

Textual amendments

F1: Words in reg. 13(1) inserted (1.9.2008) by The Tax Credits (Miscellaneous Amendments) (No. 2) Regulations 2008 (S.I. 2008/2169), regs. 1, 13(2)
F2: Words in reg. 13 omitted (5.12.2005) by virtue of The Civil Partnership Act 2004 (Tax Credits, etc.) (Consequential Amendments) Order 2005 (S.I. 2005/2919), arts. 1, 5(3)
F3: Words in reg. 13(2) inserted (6.4.2010) by The Tax Credits (Miscellaneous Amendments) Regulations 2010 (S.I. 2010/751), regs. 1, 9
F4: Reg. 13(3) inserted (1.9.2008) by The Tax Credits (Miscellaneous Amendments) (No. 2) Regulations 2008 (S.I. 2008/2169), regs. 1, 13(3)

Modifications

C1: Reg. 13(1)(2) modified (E.W.S.) (29.4.2013) by The Universal Credit (Transitional Provisions) Regulations 2013 (S.I. 2013/386), regs. 1(2), 17, Sch. para. 38(a)(b)