Article 2 Transitional provision

(1)

Notwithstanding regulation 7 of the Tax Credits (Claims and Notifications) Regulations 2002^f1, a person shall not be entitled to a tax credit in respect of any day prior to the day on which he makes a claim for it (“the earlier day”) if—

(a)

the earlier day falls before 31st December 2006, and

(b)

on the earlier day the claimant is entitled, or in the case of a joint claim, either of the claimants is entitled, to the child premia in respect of income support or income based jobseeker’s allowance.

(2)

For the purposes of article 2 “the child premia in respect of income support or income based jobseeker’s allowance” means the amounts referred to in section 1(3)(d) of the Tax Credit Act 2002.

Annotations

Footnotes

f1: S.I. 2002/2014