Regulation 51 Overlapping awardsF1

United Kingdom

(1)

An award of F2working families' tax credit (the new award) which is made in consequence of a claim in respect of a period beginning before the commencement of an existing award of working families' tax credit (the existing award) and which overlaps with the period of the existing award, shall be treated as a relevant change of circumstances affecting the existing award and the existing award shall be F3superseded and shall terminate with effect from the date on which the decision of the adjudication officer making the new award is notified to the claimant.

(2)

An award of F4disabled person’s tax credit which is made in consequence of a claim in respect of a period beginning F5on or before the commencement of an existing award of working families' tax credit (the existing award) and which overlaps with the period of the existing award, shall be treated as a change of circumstances affecting the existing award and the existing award shall be superseded and shall terminate with effect from the date on which the decision of the adjudication officer awarding disabled person’s tax credit is notified to the claimant.

Annotations

Textual amendments

F1: Reg. 51 substituted (4.10.1994) by The Income-related Benefits Schemes (Miscellaneous Amendments) (No.5) Regulations 1994 (S.I. 1994/2139), regs. 1(1)(b), 19
F2: Words in reg. 51 substituted (5.10.1999) by The Tax Credits Schemes (Miscellaneous Amendments) Regulations 1999 (S.I. 1999/2487), regs. 1(1), 26(1), Sch. 1 para. 1(xxi)
F3: Word in reg. 51(1)(2) substituted (5.10.1999) by The Tax Credits Schemes (Miscellaneous Amendments) Regulations 1999 (S.I. 1999/2487), regs. 1(1), 27(1), (2)(a)
F4: Words in reg. 51(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. 1(iii)
F5: Words in reg. 51(2) inserted (8.10.1996) by The Income-related Benefits Schemes and Social Fund (Miscellaneous Amendments) Regulations 1996 (S.I. 1996/1944), regs. 1(b), 4(3) (with reg. 13)