{
  "url": "https://openlegislation.uk/tax-credits-claims-and-notifications-regulations-2002/regulation-7",
  "json_url": "https://openlegislation.uk/tax-credits-claims-and-notifications-regulations-2002/regulation-7.json",
  "legislation": "uksi/2002/2014",
  "legislation_title": "The Tax Credits (Claims and Notifications) Regulations 2002",
  "legislation_url": "https://openlegislation.uk/tax-credits-claims-and-notifications-regulations-2002",
  "path": "regulation/7",
  "kind": "regulation",
  "number": "7",
  "heading": "Time limit for claims (if otherwise entitled to tax credit up to 31 days earlier)",
  "text": "(1) In the circumstances prescribed by paragraph (2) a claim for a tax credit received by a relevant authority at an appropriate office shall be treated as having been made on the date prescribed by paragraph (3).\n(2) The circumstances prescribed by this paragraph are those where the person or persons by whom the claim is made would (if a claim had been made) have been entitled to the tax credit either—\n(a) on the date falling 31 days before the relevant date (or on 6th April 2003, if later); or\n(b) at any later time in the period beginning on the date in sub-paragraph (a) and ending on the relevant date.\n(3) The date prescribed by this paragraph is the earliest date falling within the terms of paragraph (2)(a) or (b) when the person or the persons by whom the claim is made would (if a claim had been made) have become entitled to the tax credit.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Words in reg. 7(1) substituted (6.4.2003) by The Tax Credits (Claims and Notifications and Payments by the Board) (Amendment) Regulations 2003 (S.I. 2003/723), regs. 1, 3(2)(e)"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Word in reg. 7(2)(a) substituted (6.4.2012) by The Tax Credits (Miscellaneous Amendments) Regulations 2012 (S.I. 2012/848), regs. 1(3), 5(2)(b)"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "Words in reg. 7(2)(a) substituted (21.11.2009) by The Tax Credits (Miscellaneous Amendments) (No. 2) Regulations 2009 (S.I. 2009/2887), regs. 1(a), 8(2)(b)"
    },
    {
      "type": "F",
      "label": "F4",
      "text": "Word in reg. 7 heading substituted (6.4.2012) by The Tax Credits (Miscellaneous Amendments) Regulations 2012 (S.I. 2012/848), regs. 1(3), 5(2)(a)"
    },
    {
      "type": "F",
      "label": "F5",
      "text": "Words in reg. 7 heading substituted (21.11.2009) by The Tax Credits (Miscellaneous Amendments) (No. 2) Regulations 2009 (S.I. 2009/2887), regs. 1(a), 8(2)(a)"
    },
    {
      "type": "C",
      "label": "C1",
      "text": "Reg. 7 excluded (6.4.2003) by The Tax Credits (Immigration) Regulations 2003 (S.I. 2003/653), regs. 1, 3(7)"
    },
    {
      "type": "C",
      "label": "C2",
      "text": "Reg. 7 excluded (17.3.2005) by The Tax Credits Act 2002 (Transitional Provisions) (No.2) Order 2005 (S.I. 2005/776), art. 2"
    },
    {
      "type": "C",
      "label": "C3",
      "text": "Reg. 7 excluded (17.3.2005) by The Tax Credits Act 2002 (Transitional Provisions) Order 2005 (S.I. 2005/773), art. 7"
    },
    {
      "type": "C",
      "label": "C4",
      "text": "Reg. 7 excluded (1.4.2010) by The Tax Credits Act 2002 (Transitional Provisions) Order 2010 (S.I. 2010/644), arts. 1, 3(3)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2002/2014/regulation/7",
    "retrieved_at": "2026-10-29T06:51:15.790178+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."
}