Section 3 Qualifying entitlements: tax creditsI1
United Kingdom
A person has a qualifying entitlement to child tax credit or working tax credit in respect of a qualifying day if HMRC makes a payment to the person of the credit in question in respect of a day falling within the period of one month ending with that qualifying day (the “qualifying period”).
References in this section to HMRC making a payment do not include—
a payment made under regulation 10 of the Tax Credits (Payments by the Commissioners) Regulations 2002 (S.I. 2002/2173), where the person to whom HMRC has made the payment would not be entitled to that payment if their entitlement were assessed on any day during the qualifying period, or
a payment made as a result of fraud.
Annotations
Commencement
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S. 3 in force at Royal Assent, see s. 12(2)