# The Tax Credits (Payments by the Commissioners) Regulations 2002, Regulation 13: Manner of payment

Extent: E+W+S+N.I.

(1) 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 the Commissioners by the person to whom payment is to be made.
(2) Where it 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.
(3) 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.

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Source: https://www.legislation.gov.uk/uksi/2002/2173/regulation/13 (the official version)
Page: https://openlegislation.uk/tax-credits-payments-by-the-commissioners-regulations-2002/regulation-13
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.