Regulation 7 Amendment of the Welfare Reform Act 2012 (Commencement No. 32 and Savings and Transitional Provisions) Order 2019

(1)

The Welfare Reform Act 2012 (Commencement No. 32 and Savings and Transitional Provisions) Order 2019^f1 is amended as follows.

(2)

In article 3 (savings), after paragraph (9) insert—

“(10)

Paragraph (1) applies to a case of an award of a tax credit only if the period for which the award has effect ends before 6th April 2025.”.

(3)

In article 3A (tax credit closure notice)—

(a)

in paragraph (3), for “paragraph (4)” substitute “paragraphs (4) and (4A)”;

(b)

after paragraph (4) insert—

“(4A)

Where the tax credit closure notice is issued on or after 27th January 2025 and before 6th April 2025, the deadline day may be 6th April 2025.”.

Annotations

Footnotes

f1: S.I. 2019/167, amended by S.I. 2024/611; there are other amending instruments but none is relevant.