# The Tax Credits (Payment by Employers) Regulations 1999, 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.

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Source: https://www.legislation.gov.uk/uksi/1999/3219/regulation/11 (the official version)
Page: https://openlegislation.uk/tax-credits-payment-by-employers-regulations-1999/regulation-11
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.