OpenLegislation

Regulation 21 Issue of tax credit vouchers in certain circumstances

Changes not yet applied. Later legislation changes this provision in ways not yet written into the text below:

(1)

This regulation applies where—

(a)

a trust company makes a distribution which is not included in a claim, or

(b)

a trust company makes a distribution which is the subject of a claim which is refused, or

(c)

a tax credit in respect of a distribution made by a trust company is recovered pursuant to regulation 15(3) or 20.

(2)

Section 234 shall have effect in relation to the distribution.