Article 3 Transitional provisionsI1

United Kingdom

(1)

Notwithstanding section 5(2) of the Tax Credits Act 2002, an award on a claim for child tax credit made by a person who until the specified date was receiving the child premia is for the period specified in paragraph (2)

(2)

The period is a period beginning with the specified date and ending at the end of the tax year in which that date falls.

(3)

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

F1(a)

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(b)

the claimant is entitled, or in the case of a joint claim, either of the claimants is entitled, to the child premia on the earlier day.

Annotations

Textual amendments

F1: Art. 3(3)(a) revoked (14.7.2014) by The Tax Credits Act 2002 (Commencement and Transitional Provisions)(Partial Revocation) Order 2014 (S.I. 2014/1848), art. 3

Commencement

I1: Art. 3 in force at 1.4.2010, see art. 1

Footnotes

f1: S.I. 2002/2014; regulation 7 was amended by S.I. 2003/723 and 2009/2887.