Part 1Tax credits

Decisions

22Information etc. requirements: supplementary

(1)Regulations may make provision as to the manner and form in which—

(a)information or evidence is to be provided in compliance with a requirement imposed by a notice under section 14(2), 15(2), 16(3), 18(10) or 19(2), or

(b)a declaration or statement is to be made in response to a notice under section 17.

(2)Regulations may make provision as to the dates which may be specified in a notice under section 14(2), 15(2), 16(3), 17, 18(10) or 19(2).