# The Tax Credits (Claims and Notifications) Regulations 2002, Regulation 34: Manner in which declaration or statement in response to a notice under section 17 of the Act to be made


(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.

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Source: https://www.legislation.gov.uk/uksi/2002/2014/regulation/34 (the official version)
Page: https://openlegislation.uk/tax-credits-claims-and-notifications-regulations-2002/regulation-34
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.