Regulation 26A Date of notification - disability element where child is disabled or severely disabledF1F12
United Kingdom
In the circumstances prescribed by paragraph (2), the notification of a change in circumstances is to be treated as having been given on the date prescribed by paragraph (3).
The circumstances prescribed by this paragraph are where–
a notification is given of a change of circumstances in respect of a claim to child tax credit which results in the Board making an award of the disability element F2of that tax credit in favour of a person or persons, in respect of a child where that child is disabled or severely disabled; and
The date prescribed by this paragraph is the latest of the following:
the first date in respect of which the F7disability benefit or personal independence payment or armed forces independence payment was payable;
the date falling F8one month before the claim for the disability benefit or personal independence payment or armed forces independence payment was made;
the date the claim for child tax credit was made (or treated as made under F9regulations 7 and 7A).
In this regulation “disability benefit” means a disability living allowance under section 71 of the Social Security Contributions and Benefits Act 1992 or disability assistance under section 31 of the Social Security (Scotland) Act 2018.
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Annotations
Textual amendments
- F1
Reg. 26A substituted (6.4.2009) by The Tax Credits (Miscellaneous Amendments) Regulations 2009 (S.I. 2009/697), regs. 1(c), 19
- F2
Words in reg. 26A(2)(a) substituted (6.4.2020) by The Tax Credits, Child Benefit, Guardians Allowance and Childcare Payments (Miscellaneous Amendments) Regulations 2020 (S.I. 2020/297), regs. 1, 5(2)(a)(i)
- F3
Words in reg. 26A(2)(b) substituted (6.4.2012) by The Tax Credits (Miscellaneous Amendments) Regulations 2012 (S.I. 2012/848), regs. 1(3), 5(4)(d)
- F4
Words in reg. 26A(2)(b) substituted (6.4.2020) by The Tax Credits, Child Benefit, Guardians Allowance and Childcare Payments (Miscellaneous Amendments) Regulations 2020 (S.I. 2020/297), regs. 1, 5(2)(a)(ii)
- F5
Words in reg. 26A inserted (8.4.2013) by The Personal Independence Payment (Supplementary Provisions and Consequential Amendments) Regulations 2013 (S.I. 2013/388), reg. 2, Sch. para. 31(3)
- F6
Words in reg. 26A inserted (8.4.2013) by The Armed Forces and Reserve Forces Compensation Scheme (Consequential Provisions: Subordinate Legislation) Order 2013 (S.I. 2013/591), art. 2(2), Sch. para. 27(3)
- F7
Words in reg. 26A(3) substituted (6.4.2020) by The Tax Credits, Child Benefit, Guardians Allowance and Childcare Payments (Miscellaneous Amendments) Regulations 2020 (S.I. 2020/297), regs. 1, 5(2)(b)
- F8
Words in reg. 26A(3)(b) substituted (6.4.2012) by The Tax Credits (Miscellaneous Amendments) Regulations 2012 (S.I. 2012/848), regs. 1(3), 5(4)(e)
- F9
Words in reg. 26A(3)(c) substituted (6.4.2015) by The Tax Credits (Claims and Notifications) (Amendment) Regulations 2015 (S.I. 2015/669), regs. 1, 4
- F10
Reg. 26A(4) inserted (6.4.2020) by The Tax Credits, Child Benefit, Guardians Allowance and Childcare Payments (Miscellaneous Amendments) Regulations 2020 (S.I. 2020/297), regs. 1, 5(2)(c)
- F11
Reg. 26A(5) omitted (9.6.2022) by virtue of The Tax Credits and Child Benefit (Miscellaneous Amendments) Regulations 2022 (S.I. 2022/555), regs. 1, 6(9)
- F12
Reg. 26A title substituted (6.4.2020) by The Tax Credits, Child Benefit, Guardians Allowance and Childcare Payments (Miscellaneous Amendments) Regulations 2020 (S.I. 2020/297), regs. 1, 5(2)(d)