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Regulation 19 Interpretation of this Part

United Kingdom

In this Part “the notification date”, in relation to a notification, means—

(a)

the date on which the notification is given to F1a relevant authority at an appropriate office; or

(b)

in cases where regulation 24 applies, the date on which the notification would be treated by that regulation as being given disregarding regulations 25 and 26.

Annotations

Textual amendments

F1

Words in reg. 19(a) substituted (6.4.2003) by The Tax Credits (Claims and Notifications and Payments by the Board) (Amendment) Regulations 2003 (S.I. 2003/723), regs. 1, 3(2)(g)