Regulation 8 Amendment of the Tax Credits (Claims and Notifications) Regulations 2002

Amend regulation 12(7) as follows.

Omit the word “or” immediately preceding sub-paragraph (b).

After sub-paragraph (b) insert—

“; or

(c)

in the case where the person or persons making a statement described in paragraph (4) state that it is not to be treated as a new claim for tax credit in respect of the tax year beginning 6th April following the period to which the section 17 notice relates.”.