Regulation 11 Board’s obligations following termination of employer’s obligation to pay tax credit prior to the termination date contained in the start notification
(1)
Subject to paragraph (2), where a relevant employer or relevant subsequent employer has ceased to make payment of tax credit in accordance with regulation 9 the Board shall pay to the employee the tax credit to which he is entitled until the termination of the award period or the commencement date referred to in a new start notification, whichever first occurs.
(2)
Where–
(a)
a relevant employer or relevant subsequent employer has ceased to make payment of tax credit by reason of the death of the employee, and
(b)
that employee is survived by a partner,
the Board shall make payment to that partner of the amount of tax credit to which that employee would have been entitled but for his death.