12(1)  In either of the circumstances prescribed by paragraphs (2) and (4) a claim for a tax credit is to be treated as made.

12(2)  The circumstances prescribed by this paragraph are where a person is or persons are treated as having made a declaration in response to provision included in a notice under section 17 of the Act by virtue of–

(a)subsection (2)(b) of that section, and

(b)subsection (4)(b) of that section,

or a combination of those subsections and subsection (6)(b) of that section.

Need help? Get subscribed!

To subscribe to this content, simply call 0800 231 5199

We can create a package that’s catered to your individual needs.

Or book a demo to see this product in action.