Regulation 9 Time of payment other than by way of a credit to a bank account or other account etc.

United Kingdom

(1)

This regulation applies where—

(a)

the tax credit or element is to be paid other than by way of a credit to a bank account or other account notified to F1the Commissioners; or

F2(b)

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(2)

The tax credit or element shall be paid at such times as appear to the Commissioners to be appropriate.

Annotations

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: Reg. 9(1)(b) revoked (with effect from 1.4.2006, in accordance with reg. 1(3) of the amending S.I.) by The Tax Credit (Payment by Employers, etc.) (Amendment) Regulations 2005 (S.I. 2005/2200), regs. 1(1)(3), 9(2)(b)

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)