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Statutory Instruments

2003 No. 3240

TAX CREDITS

The Tax Credits (Claims and Notifications) (Amendment) Regulations 2003

Made

10th December 2003

Laid before Parliament

11th December 2003

Coming into force

1st January 2004

The Commissioners of Inland Revenue, in exercise of the powers conferred upon them by sections 4(1), 6 and 65(2) of the Tax Credits Act 2002( 1 ) hereby make the following Regulations:

Citation, commencement and effect

1. These Regulations may be cited as the Tax Credits (Claims and Notifications) (Amendment) Regulations 2003 and shall come into force on 1st January 2004.

2. The Tax Credits (Claims and Notifications) Regulations 2002( 2 ) are amended as follows.

3. In regulation 8(2)(c), for “paragraph (2) of regulation 9”, substitute “paragraph (1)(c) of regulation 9”.

4. —(1) Amend regulation 26 as follows.

(2) In paragraph (2)—

(a) in sub-paragraph (b), for “element”, substitute “credit”; and

(b) in sub-paragraph (c), for “regulation 9(2)”, substitute “regulation 9(1)(c)”.

(3) In paragraph (3)(c), for “regulation 9(2)”, substitute “regulation 9(1)(c)”.

Nick Montagu

Helen Ghosh

Two of the Commissioners of Inland Revenue

10th December 2003

( 1 )

2002 c. 21 .

( 2 )

S.I. 2002/2014 .

Status: This is the original version (as it was originally made). This item of legislation is currently only available in its original format.
The Tax Credits (Claims and Notifications) (Amendment) Regulations 2003 (2003/3240)

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