xmlns:atom="http://www.w3.org/2005/Atom"
11. In regulation 4 after paragraph (b) add—
“or
(c)the claim relates to section 129(2C)(1) of the Contributions and Benefits Act (fast-track procedure).”.
Subsections (2C) to (2F) of section 129 of the Social Security Contributions and Benefits Act 1992 were inserted by section 14(4) of the Tax Credits Act 1999.