Paragraph 31 Amendment of the Tax Credits (Claims and Notifications) Regulations 2002I1

The Tax Credits (Claims and Notifications) Regulations 2002^f1 are amended as follows.

In regulation 2 (interpretation)^f2 in the appropriate place insert—

““personal independence payment” means personal independence payment under Part 4 of the Welfare Reform Act 2012;”.

In regulation 26A (date of notification – disability element and severe disability element of child tax credit)^f3 after each place where “disability living allowance” occurs insert “or personal independence payment”.