# The Tax Credits (Claims and Notifications) Regulations 2002, Regulation 33: Dates to be specified in notices under section 17 of the Act

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

In a notice under section 17 of the Act—
(a) the date which may be specified for the purposes of subsection (2) or subsection (4) shall be not later than 31st 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
(b) 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.

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Source: https://www.legislation.gov.uk/uksi/2002/2014/regulation/33 (the official version)
Page: https://openlegislation.uk/tax-credits-claims-and-notifications-regulations-2002/regulation-33
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.