{
  "url": "https://openlegislation.uk/tax-credits-act-2002-commencement-no-1-order-2002/article-3",
  "json_url": "https://openlegislation.uk/tax-credits-act-2002-commencement-no-1-order-2002/article-3.json",
  "legislation": "uksi/2002/1727",
  "legislation_title": "The Tax Credits Act 2002 (Commencement No. 1) Order 2002",
  "legislation_url": "https://openlegislation.uk/tax-credits-act-2002-commencement-no-1-order-2002",
  "path": "article/3",
  "kind": "article",
  "number": "3",
  "heading": "Claims for a tax credit relating to the tax year 2003–04—transitional provision",
  "text": "For the purposes of the definition of “the previous year income” in section 7(5) of the Act, any claim under the Act for a tax credit relating to the tax year 2003–04 shall be treated as relating to the tax year 2001–02.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [
    {
      "type": "subst",
      "affecting": "uksi/2002/2158",
      "affecting_title": "The Tax Credits (Claims) (Transitional Provision) (Amendment) Order 2002"
    }
  ],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2002/1727/article/3",
    "retrieved_at": "2026-10-29T06:53:27.455641+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}