{
  "url": "https://openlegislation.uk/tax-credits-miscellaneous-amendments-no-3-regulations-2010/regulation-14",
  "json_url": "https://openlegislation.uk/tax-credits-miscellaneous-amendments-no-3-regulations-2010/regulation-14.json",
  "legislation": "uksi/2010/2914",
  "legislation_title": "The Tax Credits (Miscellaneous Amendments) (No. 3) Regulations 2010",
  "legislation_url": "https://openlegislation.uk/tax-credits-miscellaneous-amendments-no-3-regulations-2010",
  "path": "regulation/14",
  "kind": "regulation",
  "number": "14",
  "heading": "Amendment of the Tax Credits (Claims and Notifications) Regulations 2002",
  "text": "In regulation 12(7) (circumstances in which claims are to be treated as made – notices containing provision under section 17(2)(b), (4)(b) and (6)(b) of the Act)—\n(a) for “Paragraph (5) shall not apply” substitute “Paragraphs (3) and (5) shall not apply”;\n(b) immediately preceding paragraph (c) omit “or”;\n(c) for sub-paragraph (c) substitute—\n“(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\n(d) after sub-paragraph (c) insert—\n“(d) in the case where there has been a previous single claim to which a notice under section 17 of the Act relates—\n(i) a relevant notification is given to the person by whom the claim was made; and\n(ii) the person fails to make a relevant request; and\n(e) in the case where there has been a previous joint claim to which a notice under section 17 of the Act relates—\n(i) a relevant notification is given to the persons by whom the claim was made; and\n(ii) they fail to make a relevant request.”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "“The Act” is defined in regulation 2 of S.I. 2002/2014."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2010/2914/regulation/14",
    "retrieved_at": "2026-10-29T02:23:22.493083+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}