# The Tax Credits Act 2002 (Commencement No. 1) Order 2002, Article 3: Claims for a tax credit relating to the tax year 2003–04—transitional provision


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.

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Source: https://www.legislation.gov.uk/uksi/2002/1727/article/3 (the official version)
Page: https://openlegislation.uk/tax-credits-act-2002-commencement-no-1-order-2002/article-3
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.