Claims for relief under Schedule 13 to FA 2002E+W+S+N.I.
7In paragraph 83M (Part 9C: introduction) for “claims for tax credits” substitute “ claims for relief ”.E+W+S+N.I.
8In paragraph 83R (penalty), in sub-paragraph (1)(a) for “a claim to which this Part of this Schedule applies” substitute “ a claim for a tax credit under Schedule 13 to the Finance Act 2002 ”.E+W+S+N.I.
9In the title of Part 9C, “tax credit” becomes “ relief ”.E+W+S+N.I.
