{
  "url": "https://openlegislation.uk/tax-credits-payment-by-employers-regulations-1999/regulation-11",
  "json_url": "https://openlegislation.uk/tax-credits-payment-by-employers-regulations-1999/regulation-11.json",
  "legislation": "uksi/1999/3219",
  "legislation_title": "The Tax Credits (Payment by Employers) Regulations 1999",
  "legislation_url": "https://openlegislation.uk/tax-credits-payment-by-employers-regulations-1999",
  "path": "regulation/11",
  "kind": "regulation",
  "number": "11",
  "heading": "Board’s obligations following termination of employer’s obligation to pay tax credit prior to the termination date contained in the start notification",
  "text": "(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.\n(2) Where–\n(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\n(b) that employee is survived by a partner,\nthe 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.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1999/3219/regulation/11",
    "retrieved_at": "2026-10-29T09:33:41.440978+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}