Related Commentary  Related HMRC Manuals

17  [Repealed by WRA 2012, s. 147 and Sch. 14, Pt. 1.]


Pt. 1 (but not Sch. 1 or Sch. 3) repealed by WRA 2012, s. 147 and Sch. 14, Pt. 1, with effect from 1 February 2019, subject to savings in SI 2019/167, art. 3 (SI 2019/167, art. 2). Former s. 17 read as follows:

“Final notice

17(1)  Where a tax credit has been awarded for the whole or part of a tax year–

(a)for awards made on single claims, the Board must give a notice relating to the tax year to the person to whom the tax credit was awarded, and

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