# The Tax Credits Act 2002 (Transitional Provisions) Order 2010, Article 3: Transitional provisions

Extent: E+W+S+N.I.

(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, 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—
(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.

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Source: https://www.legislation.gov.uk/uksi/2010/644/article/3 (the official version)
Page: https://openlegislation.uk/tax-credits-act-2002-transitional-provisions-order-2010/article-3
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.