PART 2 CLAIMS
Advance claims before the year begins9
1
In the circumstances prescribed by paragraph (2) a claim for a tax credit may be made for a period after the relevant date.
2
The circumstances prescribed by this paragraph are where a tax credit is claimed for a tax year by making a claim before the tax year begins.
3
This regulation shall cease to have effect in relation to the tax year beginning on 6th April 2004 and subsequent tax years