# The Tax Credits (Miscellaneous Amendments) Regulations 2010, Regulation 8: Amendment of the Tax Credits (Claims and Notifications) Regulations 2002


(1) Amend regulation 12(7) as follows.
(2) Omit the word “or” immediately preceding sub-paragraph (b).
(3) 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.”.

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Source: https://www.legislation.gov.uk/uksi/2010/751/regulation/8 (the official version)
Page: https://openlegislation.uk/tax-credits-miscellaneous-amendments-regulations-2010/regulation-8
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.