14(1)  Subject to paragraph (3), where–

(a)payment of a tax credit or element is postponed pursuant to the circumstances specified in regulation 11(2A), and

(b)before the relevant time determined in accordance with this regulation, no bank account or other account is notified to the Commissioners by the person to whom a tax credit or element would have been paid if payment of it had not been postponed,

that person shall cease to be entitled to the tax credit or element for the remainder of the period of the award beginning on the day from which the Commissioners decide to postpone payment.

14(2)  [Omitted by SI 2010/751, reg. 10(7).]

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