keep The Tax Credits (Claims and Notifications) (Amendment) Regulations 2003
Technical amendment regulations that correct cross-references in the Tax Credits (Claims and Notifications) Regulations 2002, substituting 'regulation 9(1)(c)' for incorrect references to 'regulation 9(2)' and replacing 'element' with 'credit' in regulation 26(2)(b). Effective from 1st January 2004.
This is a technical correction that fixes incorrect cross-references in the principal regulations. Without these corrections, the 2002 Regulations would contain broken internal references, creating legal uncertainty, potential misapplication of tax credit rules, and administrative confusion for both claimants and the authorities administering the system. The amendment does not expand regulatory scope or impose new burdens—it merely restores legal coherence to the existing framework. Britons would be worse off if this deletion created a regime where applicable regulations contained unintelligible or contradictory references.