Article 4 Deemed claims for tax creditsI1

United Kingdom

(1)

A claim shall be deemed to be made under section 3(1) of the Tax Credits Act 2002 if Her Majesty’s Revenue and Customs receive a claim for child tax credit from the Department of Work and Pensions or the Department for Social Development and the claim—

(a)

is in respect of a specified person,

(b)

complies with regulation 5(2) of the Tax Credits (Claims and Notifications) Regulations 2002^f1, and

(c)

contains the information required in paragraphs (3) to (5) of regulation 3 of those Regulations.

(2)

The claim shall be deemed to be made by the person in respect of whom it is made.

(3)

If the specified person is a member of a married couple or an unmarried couple or a polygamous unit, the specified person and the other member of the couple or member or members of the polygamous unit are treated as making a joint claim.

(4)

The specified person is treated as being responsible for the child or children or qualifying young person or persons to whom that person’s entitlement to the child premia relates.

(5)

The claim shall be deemed to be made on the specified date.

(6)

This article is subject to article 3.

Annotations

Commencement

I1: Art. 4 in force at 1.4.2010, see art. 1

Footnotes

f1: Regulation 5 was amended by S.I. 2003/723, 2008/2169, and 2009/697.