{
  "url": "https://openlegislation.uk/tax-credits-act-2002/section-5",
  "json_url": "https://openlegislation.uk/tax-credits-act-2002/section-5.json",
  "legislation": "ukpga/2002/21",
  "legislation_title": "Tax Credits Act 2002",
  "legislation_url": "https://openlegislation.uk/tax-credits-act-2002",
  "path": "section/5",
  "kind": "section",
  "number": "5",
  "heading": "Period of awards",
  "text": "(1) Where a tax credit is claimed for a tax year by making a claim before the tax year begins, any award of the tax credit on the claim is for the whole of the tax year.\n(2) An award on any other claim for a tax credit is for the period beginning with the date on which the claim is made and ending at the end of the tax year in which that date falls.\n(3) Subsections (1) and (2) are subject to any decision by the Board under section 16 to terminate an award.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Pt. 1 repealed (1.2.2019 with savings in relation to specified cases in art. 3 of the commencing S.I.) by Welfare Reform Act 2012 (c. 5), s. 150(3), Sch. 14 Pt. 1; S.I. 2019/167, arts. 2, 3"
    },
    {
      "type": "C",
      "label": "C1",
      "text": "S. 5(2) excluded (17.3.2005) by Tax Credits Act 2002 (Transitional Provisions) Order 2005 (S.I. 2005/773), art. 6"
    },
    {
      "type": "C",
      "label": "C2",
      "text": "S. 5(2) excluded (1.4.2010) by Tax Credits Act 2002 (Transitional Provisions) Order 2010 (S.I. 2010/644), arts. 1, 3(1), (2)"
    },
    {
      "type": "I",
      "label": "I1",
      "text": "S. 5 wholly in force at 6.4.2003; s. 5 not in force at Royal Assent, see s. 61; s. 5(1) in force and s. 5(3) in force for certain purposes at 1.1.2003 and s. 5(2) in force and s. 5(3) otherwise in force at 6.4.2003 by S.I. 2002/1727, art. 2"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2002/21/section/5",
    "retrieved_at": "2026-10-29T09:19:30.203543+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}