Regulation 13 Amendment of the Tax Credits (Claims and Notifications) Regulations 2002

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)^f1 is amended as follows.

In paragraph (1) after “(2)” insert “or (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.”