Tax Credits (Administrative Arrangements) Regulations 2002

JurisdictionUK Non-devolved
CitationSI 2002/3036

2002 No. 3036

TAX CREDITS

The Tax Credits (Administrative Arrangements) Regulations 2002

Made 9th December 2002

Laid before Parliament 10th December 2002

Coming into force 1st January 2003

The Commissioners of Inland Revenue, in exercise of the powers conferred upon them by sections 58 and 65(1), (2), (7) and (9) of the Tax Credits Act 20021, hereby make the following Regulations:

S-1 Citation and commencement

Citation and commencement

1. These Regulations may be cited as the Tax Credits (Administrative Arrangements) Regulations 2002 and shall come into force on 1st January 2003.

S-2 Interpretation

Interpretation

2. In these Regulations—

“the Board” means the Commissioners of Inland Revenue;

“the principal Regulations” means the Tax Credits (Claims and Notifications) Regulations 20022;

“relevant authority” means—

(a) the Secretary of State;

(b) the Department for Social Development in Northern Ireland; or

(c) a person providing services to the Secretary of State or that Department.

S-3 Provision of information or evidence to relevant authorities

Provision of information or evidence to relevant authorities

3.—(1) Information or evidence relating to tax credits which is held—

(a)

(a) by the Board; or

(b)

(b) by a person providing services to the Board, in connection with the provision of those services,

may be provided to a relevant authority for the purposes of, or for any purposes connected with, the exercise of that relevant authority’s functions under the principal Regulations.

(2) Information or evidence relating to tax credits may be provided to a relevant authority by persons other than the Board (whether or not persons by whom claims or notifications relating to tax credits are or have been made or given).

S-4 Giving of information or advice by relevant authorities

Giving of information or advice by relevant authorities

4. A relevant authority to which a claim or notification is or has been made or given by a person in accordance with the principal Regulations may give information or advice relating to tax credits to that person.

S-5 Recording, verification and holding, and forwarding, of claims etc. received by relevant authorities

Recording, verification and holding, and forwarding, of claims etc. received by relevant authorities

5.—(1) A relevant authority may record and hold claims and notifications received by virtue of the principal Regulations and information or evidence received by virtue of regulation 3(2).

(2) Subject to paragraphs (3) and (4), a relevant authority must forward to the Board or a person providing services to the Board such a claim or notification, or such information or evidence, as soon as reasonably practicable after being satisfied that it is complete.

(3) Before forwarding a claim in accordance with paragraph (2), a relevant authority must verify—

(a)

(a) that any national insurance number provided in respect of the person by whom the claim is made exists and has been allocated to...

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