5(1)  This regulation prescribes the manner in which a claim for a tax credit is to be made.

5(2)  A claim must be made to a relevant authority at an appropriate office–

(a)in writing on a form approved or authorised by the Board for the purpose of the claim, or

(b)in such other manner as the Board may decide having regard to all the circumstances.

5(3)  A claim must contain the information requested on the form (or such of that information as the Board may accept as sufficient in the circumstances of the particular case).

5(4)  In particular, a claim must include in respect of every person by whom the claim is made–

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