Regulation 14 Amendment of the Tax Credits (Claims and Notifications) Regulations 2002

for “Paragraph (5) shall not apply” substitute “Paragraphs (3) and (5) shall not apply”;

immediately preceding paragraph (c) omit “or”;

for sub-paragraph (c) substitute—

“(c)

in the case where, before the specified date, the person or persons to whom a notice under section 17 of the Act is given advise the Board that the person or persons do not wish to be treated as making a claim for tax credit for the tax year following that to which the notice relates; or”; and

after sub-paragraph (c) insert—

“(d)

in the case where there has been a previous single claim to which a notice under section 17 of the Act relates—

(i)

a relevant notification is given to the person by whom the claim was made; and

(ii)

the person fails to make a relevant request; and

(e)

in the case where there has been a previous joint claim to which a notice under section 17 of the Act relates—

(i)

a relevant notification is given to the persons by whom the claim was made; and

(ii)

they fail to make a relevant request.”.