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Regulation 26A Date of notification - disability element where child is disabled or severely disabledF1F12

United Kingdom

(1)

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).

(2)

The circumstances prescribed by this paragraph are where–

(a)

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

(b)

the notification date is within F3one month of the date that a claim for a F4disability benefit F5or personal independence payment F6or armed forces independence payment in respect of the child is determined in favour of those persons (or one of them).

(3)

The date prescribed by this paragraph is the latest of the following:

(a)

the first date in respect of which the F7disability benefit or personal independence payment or armed forces independence payment was payable;

(b)

the date falling F8one month before the claim for the disability benefit or personal independence payment or armed forces independence payment was made;

(c)

the date the claim for child tax credit was made (or treated as made under F9regulations 7 and 7A).

(F104)

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.

F11(5)

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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)