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SCHEDULEMODIFICATION OF TAX CREDITS LEGISLATION (FINALISATION OF TAX CREDITS)

Modifications to the Tax Credits (Claims and Notifications) Regulations

33.  In regulation 15(1)(c) (persons who die after making a claim)—

(a)omit “the whole or” and “after the end of that tax year but”; and

(b)for “section 18(1), (5), (6) or (9)” substitute “section 18(1) or (5)”.