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This is the original version (as it was originally enacted).
(a)require a claim for a tax credit to be made in a prescribed manner and within a prescribed time,
(b)provide for a claim for a tax credit made in prescribed circumstances to be treated as having been made on a prescribed date earlier or later than that on which it is made,
(c)provide that, in prescribed circumstances, a claim for a tax credit may be made for a period wholly or partly after the date on which it is made,
(d)provide that, in prescribed circumstances, an award on a claim for a tax credit may be made subject to the condition that the requirements for entitlement are satisfied at a prescribed time,
(e)provide for a claim for a tax credit to be made or proceeded with in the name of a person who has died,
(f)provide that, in prescribed circumstances, one person may act for another in making a claim for a tax credit,
(g)provide that, in prescribed circumstances, a claim for a tax credit made by one member of a married couple or an unmarried couple is to be treated as also made by the other member of the married couple or unmarried couple, and
(h)provide that a claim for a tax credit is to be treated as made by a person or persons in such other circumstances as may be prescribed.
(2)The Board may supply to a person who has made a claim for a tax credit (whether or not jointly with another)—
(a)any information relating to the claim, to an award made on the claim or to any change of circumstances relevant to the claim or such an award,
(b)any communication made or received relating to such an award or any such change of circumstances, and
(c)any other information which is relevant to any entitlement to tax credits pursuant to the claim or any such change of circumstances or which appeared to be so relevant at the time the information was supplied.
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