Advance claims before the year beginsU.K.
9.—(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