Regulation 7 Time limit for claims (if otherwise entitled to tax credit up to 31 days earlier)F4F5C1C2C3C4

In the circumstances prescribed by paragraph (2) a claim for a tax credit received by F1a relevant authority at an appropriate office shall be treated as having been made on the date prescribed by paragraph (3).

The circumstances prescribed by this paragraph are those where the person or persons by whom the claim is made would (if a claim had been made) have been entitled to the tax credit either—

The date prescribed by this paragraph is the earliest date falling within the terms of paragraph (2)(a) or (b) when the person or the persons by whom the claim is made would (if a claim had been made) have become entitled to the tax credit.