# The Tax Credits (Claims and Notifications) Regulations 2002, Regulation 9: Advance claims before the year begins


(1) In the circumstances prescribed by paragraph (2) a claim for a tax credit may be made for a period after the relevant date.
(2) The circumstances prescribed by this paragraph are where a tax credit is claimed for a tax year by making a claim before the tax year begins.
(3) This regulation shall cease to have effect in relation to the tax year beginning on 6th April 2004 and subsequent tax years

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Source: https://www.legislation.gov.uk/uksi/2002/2014/regulation/9 (the official version)
Page: https://openlegislation.uk/tax-credits-claims-and-notifications-regulations-2002/regulation-9
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.