Regulation 13 Manner of payment
United Kingdom
Subject to paragraph (2), the tax credit or element shall be paid by way of a credit to a bank account or other account notified to F1the Commissioners by the person to whom payment is to be made.
Where F2it does not appear to the Commissioners to be appropriate for the tax credit or element to be paid by way of a credit to a bank account or other account notified to the Commissioners by the person to whom payment is to be made, the tax credit or element may be paid in such manner as appears to the Commissioners to be appropriate.
Subject to regulation 14, if no bank account or other account has been notified to the Commissioners, the tax credit or element shall be paid in such manner as appears to the Commissioners to be appropriate.
Annotations
Textual amendments
- F1
Words in regs. 3-14 substituted (29.8.2005) by The Tax Credit (Payment by Employers, etc.) (Amendment) Regulations 2005 (S.I. 2005/2200), regs. 1(1), 7(4)
- F2
Words in reg. 13(2) substituted (6.4.2003) by The Tax Credits (Claims and Notifications and Payments by the Board) (Amendment) Regulations 2003 (S.I. 2003/723), regs. 1, 11
Notes on the whole SI
Textual amendments
- F1
Words in Regulations title substituted (29.8.2005) by The Tax Credit (Payment by Employers, etc.) (Amendment) Regulations 2005 (S.I. 2005/2200), regs. 1(1), 7(2)