# The Tax Credits (Miscellaneous Amendments) (No. 2) Regulations 2008, Regulation 13: Amendment of the Tax Credits (Claims and Notifications) Regulations 2002


(1) Regulation 13 (circumstances in which claims made by one member of a couple to be treated as also made by the other member of the couple) is amended as follows.
(2) In paragraph (1) after “(2)” insert “or (3)”.
(3) After paragraph (2) insert—
“(3) A claim for a tax credit made by one member of a couple is to be treated as also made by the other member of the couple in such manner and in such circumstances as the Board may decide.”

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Source: https://www.legislation.gov.uk/uksi/2008/2169/regulation/13 (the official version)
Page: https://openlegislation.uk/tax-credits-miscellaneous-amendments-no-2-regulations-2008/regulation-13
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.