15. After regulation 12(7) insert—
“(8) In this regulation—
(a)“relevant notification” means a written notification to a person or persons by whom a claim for tax credit was made which—
(i)is given by the Board at least 35 days before the Board gives notice under section 17 of the Act to the person or persons;
(ii)states the date on which it is given;
(iii)advises that the Board intends to give such a notice to the person or persons; and
(iv)advises that this regulation will not have effect to treat the person or persons as making a claim for tax credit for the tax year following that to which the notice relates unless a relevant request is made;
(b)“relevant request” means a request made to the Board by a person or persons to whom a relevant notification is given that—
(i)is made in response to the relevant notification within 30 days of the date on which it is given; and
(ii)requests that the person or persons will be treated by virtue of this regulation as making a claim for tax credit for the tax year following that to which the notice relates;
(c)“specified date” means the date specified for the purposes of section 17(2) and (4) of the Act or, where different dates are specified, the later of them.”.