Regulation 6 Person prescribed for the purposes of section 24(3) of the Act where an award of a tax credit is made on a claim which is made by one person on behalf of another
For the purposes of section 24(3) of the Act, the person prescribed is—
(a)
the person by whom the claim on behalf of another was made; or
(b)
if at any time F1the Commissioners do not consider it appropriate for payments of the tax credit to be made to that person, the person on behalf of whom the claim was made.
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)
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)