Article 7 Transitional provision

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—

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.