# The Tax Credits (Claims and Notifications) Regulations 2002, Regulation 4: Interpretation of this Part

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

In this Part (and Part 3) “the relevant date”, in relation to a claim for a tax credit, means—
(a) in cases where regulation 6 applies, the date on which the claim would be treated as being made by that regulation disregarding regulations 7, 7A and 8;
(b) in cases where sub-paragraph (d) of regulation 11(3) applies, the date on which the claim would be treated as being made by that sub-paragraph disregarding regulations 7, 7A and 8;
(c) in any other case, the date on which the claim is received by a relevant authority at an appropriate office.

---
Source: https://www.legislation.gov.uk/uksi/2002/2014/regulation/4 (the official version)
Page: https://openlegislation.uk/tax-credits-claims-and-notifications-regulations-2002/regulation-4
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.