{
  "url": "https://openlegislation.uk/tax-credits-claims-and-notifications-regulations-2002/regulation-34",
  "json_url": "https://openlegislation.uk/tax-credits-claims-and-notifications-regulations-2002/regulation-34.json",
  "legislation": "uksi/2002/2014",
  "legislation_title": "The Tax Credits (Claims and Notifications) Regulations 2002",
  "legislation_url": "https://openlegislation.uk/tax-credits-claims-and-notifications-regulations-2002",
  "path": "regulation/34",
  "kind": "regulation",
  "number": "34",
  "heading": "Manner in which declaration or statement in response to a notice under section 17 of the Act to be made",
  "text": "(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.\n(2) A declaration or statement must be made—\n(a) in writing in a form approved by the Board for that purpose;\n(b) orally to an officer of the Board; or\n(c) in such other manner as the Board may accept as sufficient in the circumstances of any particular case.\n(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.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Regs. 33, 34 substituted (6.4.2004) by The Tax Credits (Miscellaneous Amendments) Regulations 2004 (S.I. 2004/762), regs. 1(1), 3(5)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2002/2014/regulation/34",
    "retrieved_at": "2026-10-29T06:51:15.790178+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}