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Regulation 21 Amendments to the Tax Credits (Claims and Notifications) Regulations 2002

Original text. Later amendments are not shown.

(1)

Amend regulation 26 as follows.

(2)

In paragraph (2)—

(a)

in sub-paragraph (b) for “element” substitute “credit”; and

(b)

in sub-paragraph (c) for “regulation 9(2)” substitute “regulation 9(1)(c)”.

(3)

In paragraph (3)(c) for “regulation 9(2)” substitute “regulation 9(1)(c)”.