Statutory Instruments
2017 No. 597
Tax Credits
The Tax Credits (Claims and Notifications) (Amendment) Regulations 2017
Made
25th April 2017
Laid before Parliament
26th April 2017
Coming into force
17th May 2017
Citation and commencement
1. These Regulations may be cited as the Tax Credits (Claims and Notifications) (Amendment) Regulations 2017 and come into force on 17th May 2017.
Amendment of regulation 7A of the Tax Credits (Claims and Notifications) Regulations 2002
2. —(1)Regulation 7A (time limit for claims – the Childcare Payments Act 2014) of the Tax Credits (Claims and Notifications) Regulations 2002( 3 ) is amended as follows.
(2) In paragraphs (1) and (2), for “paragraphs (3) and (4)” substitute “paragraphs (2A) to (4)”.
(3) After paragraph (2) insert—
“ (2A) Where–
(a) a claim for a tax credit is received by a relevant authority at an appropriate office and the person making the claim, or in the case of joint claimants either person, has made a valid declaration of eligibility under section 4(2) of the Childcare Payments Act 2014,
(b) no payments under section 20(1)(a) of the Childcare Payments Act 2014 have been made out of any childcare account held by the person making the claim, or in the case of joint claimants either person, and
(c) all the childcare accounts held by the person making the claim for tax credits, or in the case of joint claimants both persons, have been closed,
regulation 7 shall apply . ” .
Jim Harra
Edward Troup
Two of the Commissioners for Her Majesty’s Revenue and Customs
25th April 2017
The functions of the Commissioners for Inland Revenue were transferred to the Commissioners for Her Majesty’s Revenue and Customs by section 5(2) of the Revenue and Customs Act 2005 (c. 11) . Section 50(1) of that Act provides that, insofar as is appropriate in consequence of section 5, a reference to the Commissioners of Inland Revenue shall be taken as a reference to the Commissioners for Her Majesty’s Revenue and Customs. Section 67 is cited because of the meaning ascribed to “prescribed”.
S.I. 2002/2014 ; relevant amending instruments are S.I. 2003/723 , 2009/2887 , 2012/848 , 2015/669 (which inserted regulation 7A).