Regulation 4 Interpretation of this Part
United Kingdom
In this Part (and Part 3) “the relevant date”, in relation to a claim for a tax credit, means—
in cases where regulation 6 applies, the date on which the claim would be treated as being made by that regulation disregarding F1regulations 7, 7A and 8;
in any other case, the date on which the claim is received by F4a relevant authority at an appropriate office.
Annotations
Textual amendments
- F1
Words in reg. 4(a) inserted (6.4.2015) by The Tax Credits (Claims and Notifications) (Amendment) Regulations 2015 (S.I. 2015/669), regs. 1, 3
- F2
Word in reg. 4(b) substituted (6.4.2009) by The Tax Credits (Miscellaneous Amendments) Regulations 2009 (S.I. 2009/697), regs. 1(c), 13
- F3
Words in reg. 4(b) inserted (6.4.2015) by The Tax Credits (Claims and Notifications) (Amendment) Regulations 2015 (S.I. 2015/669), regs. 1, 3
- F4
Words in reg. 4(c) substituted (6.4.2003) by The Tax Credits (Claims and Notifications and Payments by the Board) (Amendment) Regulations 2003 (S.I. 2003/723), regs. 1, 3(2)(b)
Modifications
- C1
Reg. 4(b) modified (E.W.S.) (29.4.2013) by The Universal Credit (Transitional Provisions) Regulations 2013 (S.I. 2013/386), regs. 1(2), 17, Sch. para. 34