Regulation 54 Death of claimantI1
England, Wales and Scotland
(1)
Except as provided in paragraph (2), an award of F1disabled person’s tax credit shall cease to have effect upon the death of the claimant.
(2)
Where a claimant dies and is survived by a partner who was the claimant’s partner at the date of claim, an award of disabled person’s tax credit made in the claimant’s favour shall have effect for its unexpired period as if originally made in favour of the partner.
Annotations
Textual amendments
- F1
Words in reg. 54(1)(2) substituted (5.10.1999) by The Tax Credits Schemes (Miscellaneous Amendments) Regulations 1999 (S.I. 1999/2487), regs. 1(1), 26(2), Sch. 2 para. 2(xviii)