11(1)  In the circumstances prescribed by paragraph (2) a claim for a tax credit is to be treated as made.

11(2)  The circumstances prescribed by this paragraph are where (in the case where there has been a previous single claim) a person has or (in the case where there has been a previous joint claim) either person or both persons have made a declaration in response to provision included in a notice under section 17 of the Act by virtue of–

(a)subsection (2)(a) of that section;

(b)subsection (4)(a) of that section;

(c)subsection (6)(a) of that section; or

(d)any combination of those subsections.

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