Regulation 34 Manner in which declaration or statement in response to a notice under section 17 of the Act to be madeF1

(1)

This regulation prescribes the manner in which a declaration or statement in response to a notice under section 17 of the Act must be made.

(2)

A declaration or statement must be made—

(a)

in writing in a form approved by the Board for that purpose;

(b)

orally to an officer of the Board; or

(c)

in such other manner as the Board may accept as sufficient in the circumstances of any particular case.

(3)

In a case falling within paragraph (2)(b) one of two joint claimants may act for both of them in response to a notice under section 17 if, at the time the declaration or statement is made, a joint claim could be made by both of them.

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)