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SCHEDULEMODIFICATION OF TAX CREDITS LEGISLATION (FINALISATION OF TAX CREDITS)

Modifications to the Tax Credits (Claims and Notifications) Regulations

34.  In regulation 33 (dates to be specified in notices)(1)—

(a)in paragraph (a) for the words from “not later than 31st July” to “if later”, substitute “not less than 30 days after the date on which the notice is given”;

(b)omit paragraph (b) and the “and” which precedes it.

(1)

Regulation 33 was substituted by S.I. 2004/762 and amended by S.I. 2007/824.