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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—

(a)

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;

C1(b)

in cases where sub-paragraph F2(d) of regulation 11(3) applies, the date on which the claim would be treated as being made by that sub-paragraph disregarding F3regulations 7, 7A and 8;

(c)

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