Tax Credits (Claims and Notifications) Regulations 2002
| Jurisdiction | UK Non-devolved |
(1) These Regulations may be cited as the Tax Credits (Claims and Notifications) Regulations 2002 and shall come into force on 12th August 2002.(2) These Regulations have effect in relation to claims for a tax credit for periods of award beginning on or after 6th April 2003.In these Regulations— (1) In these Regulations “writing” includes writing produced by electronic communications that are approved by directions issued by or on behalf of the Board.(2) If a claim which is required by these Regulations to be made to F9a relevant authority at an appropriate office is made in writing produced by electronic communications, it shall be treated for the purposes of these Regulations as having been made to, and received by, F9a relevant authority at an appropriate office on the date on which it is recorded on an official computer system.(3) If a notice or notification which is required by these Regulations to be given to F9a relevant authority at an appropriate office is given in writing produced by electronic communications, it shall be treated for the purposes of these Regulations as having been given to, and received by, F9a relevant authority at an appropriate office on the date on which it is recorded on an official computer system.“electronic communications” has the meaning given by section 132(10) of the Finance Act 1999 send or receive information, orprocess or store information.in cases where regulation 6 applies, the date on which the claim would be treated as being made by that regulation disregarding in cases where sub-paragraph in any other case, the date on which the claim is received by (1) This regulation prescribes the manner in which a claim for a tax credit is to be made.in writing on a form approved or authorised by the Board for the purpose of the claim, orin such other manner as the Board may decide having regard to all the circumstances.(3) A claim must contain the information requested on the form (or such of that information as the Board may accept as sufficient in the circumstances of the particular case) .a statement of the person’s national insurance number and information or evidence establishing that that number has been allocated to the person; orinformation or evidence enabling the national insurance number that has been allocated to the person to be ascertained; oran application for a national insurance number to be allocated to the person which is accompanied by information or evidence enabling such a number to be so allocated.(5) “National insurance number” means the national insurance number allocated within the meaning of regulation 9 of the Social Security (Crediting and Treatment of Contributions, and National Insurance Numbers) Regulations 2001 (6) Paragraph (4) does not apply if the Board are satisfied that the person or persons by whom the claim was made had a reasonable excuse for making a claim which did not comply with the requirements of that paragraph.(7) At any time after a claim has been made but before the Board have given notice of their decision under section 14(1) of the Act in relation to the claim, the person or persons by whom the claim was made may amend the claim by giving notice orally or in writing to F11a relevant authority at an appropriate office.(8) Paragraph (4) does not apply to any person who is subject to immigration control within the meaning set out in section 115(9) (a) of the Immigration and Asylum Act 1999 and to whom a national insurance number has not been allocated.(1) In the circumstances prescribed by paragraph (2) a claim for a tax credit which has been amended shall be treated as having been made as amended
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