# The Tax Credits (Miscellaneous Amendments) (No. 3) Regulations 2010, Regulation 14: Amendment of the Tax Credits (Claims and Notifications) Regulations 2002


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)—
(a) for “Paragraph (5) shall not apply” substitute “Paragraphs (3) and (5) shall not apply”;
(b) immediately preceding paragraph (c) omit “or”;
(c) 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
(d) 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.”.

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Source: https://www.legislation.gov.uk/uksi/2010/2914/regulation/14 (the official version)
Page: https://openlegislation.uk/tax-credits-miscellaneous-amendments-no-3-regulations-2010/regulation-14
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.