# The Tax Credits Act 2002 (Transitional Provisions) Order 2005, Article 7: Transitional provision


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—
(a) the earlier day falls before 31st December 2006, and
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.

---
Source: https://www.legislation.gov.uk/uksi/2005/773/article/7 (the official version)
Page: https://openlegislation.uk/tax-credits-act-2002-transitional-provisions-order-2005/article-7
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.