# The Tax Credits (Claims and Notifications) Regulations 2002, Regulation 23: Person by whom notification may be, or is to be, given

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

(1) In the case of a single claim, notification is to be given by the person by whom the claim for a tax credit was made.
(2) In the case of a joint claim, notification may be given by either member of the ...couple by whom the claim for a tax credit was made.

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Source: https://www.legislation.gov.uk/uksi/2002/2014/regulation/23 (the official version)
Page: https://openlegislation.uk/tax-credits-claims-and-notifications-regulations-2002/regulation-23
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.