Regulation 33 Dates to be specified in notices under section 17 of the ActF1
United Kingdom
In a notice under section 17 of the Act—
the date which may be specified for the purposes of subsection (2) or subsection (4) shall be not later than F231st July following the end of the tax year to which the notice relates, or 30 days after the date on which the notice is given, if later; and
the date which may be specified for the purposes of subsection (8) shall be not later than 31st January following the end of the tax year to which the notice relates, or 30 days after the date on which the notice is given, if later.
Annotations
Textual amendments
- F1
Regs. 33, 34 substituted (6.4.2004) by The Tax Credits (Miscellaneous Amendments) Regulations 2004 (S.I. 2004/762), regs. 1(1), 3(5)
- F2
Words in reg. 33(a) substituted (6.4.2007) by The Tax Credits (Miscellaneous Amendments) Regulations 2007 (S.I. 2007/824), regs. 1, 14(3)
Modifications
- C1
Reg. 33(a)(b) 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. 42(a)(b)