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.