{
  "url": "https://openlegislation.uk/tax-credits-act-2002-transitional-provisions-no2-order-2005/article-2",
  "json_url": "https://openlegislation.uk/tax-credits-act-2002-transitional-provisions-no2-order-2005/article-2.json",
  "legislation": "uksi/2005/776",
  "legislation_title": "The Tax Credits Act 2002 (Transitional Provisions) (No.2) Order 2005",
  "legislation_url": "https://openlegislation.uk/tax-credits-act-2002-transitional-provisions-no2-order-2005",
  "path": "article/2",
  "kind": "article",
  "number": "2",
  "heading": "Transitional provision",
  "text": "(1) Notwithstanding regulation 7 of the Tax Credits (Claims and Notifications) Regulations 2002, 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—\n(a) the earlier day falls before 31st December 2006, and\n(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.\n(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.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "S.I. 2002/2014"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2005/776/article/2",
    "retrieved_at": "2026-10-29T05:02:32.793953+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."
}