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The Tax Credits (Claims and Payments) (Amendment) Regulations 2001

S.I. 2001/567 · Made 26 February 2001

Original text. legislation.gov.uk does not revise statutory instruments, so later amendments are not shown here. Changes made to it are listed under each provision when known.

SOCIAL SECURITY

TAXES

Made 26th February 2001

Laid before Parliament 27th February 2001

Coming into force 10th April 2001

The Commissioners of Inland Revenue, in exercise of the powers conferred upon them by sections 5(1)(b) and (k) and (2)(c) and (d) and 189(1), (4) and (5) of the Social Security Administration Act 1992f1, and section 2(1)(c) of, and paragraphs 7(b) and 20(c) of Schedule 2 to, the Tax Credits Act 1999, hereby make the following Regulations:

Annotations to the whole text

Footnotes

f1

1992 c. 5. Section 5(2)(c) and (d) was amended by paragraphs 1 and 3(a) of Schedule 1 to the Tax Credits Act 1999 (c. 10). Section 189(1), (4) and (5) was amended by paragraph 109(a), (c) and (d) of Schedule 7, and Schedule 8, to the Social Security Act 1998 (c. 14), and section 189(1) was amended further by paragraph 57(2) of Schedule 3 to the Social Security Contributions (Transfer of Functions, etc.) Act 1999 (c. 2).

Contents

  1. 1Citation, commencement and effect
  2. 2Amendments to the Social Security (Claims and Payments) Regulations 1987
  3. 3Date of claim
  4. 4Time for claiming benefit
  5. Signature
  6. Explanatory note

1Citation, commencement and effect

(1)

These Regulations may be cited as the Tax Credits (Claims and Payments) (Amendment) Regulations 2001 and shall come into force on 10th April 2001.

(2)

These Regulations have effect with respect only to working families' tax credit and disabled person’s tax credit.

2Amendments to the Social Security (Claims and Payments) Regulations 1987

Amend the Social Security (Claims and Payments) Regulations 1987f1 as follows.

3Date of claim

In regulation 6—

(a)

in paragraph (1)(aa)f1 omit “working families' tax credit” and “disabled person’s tax credit”;

(b)

after paragraph (1A)f2 insert—

“(1B)

Subject to paragraph (1C), in the case of a claim for working families' tax credit or disabled person’s tax credit which meets the requirements of regulation 4(1) and which is received in an appropriate office within one month of first notification in accordance with regulation 4(5)—

(a)

where the claimant is entitled to that credit on the date on which that notification is received (“the notification date”) and the first day of the period in respect of which that claim is made is on or before the notification date, the date on which a claim is made shall be the notification date; or

(b)

where the claimant is not entitled to that credit on the notification date but becomes so entitled before the date on which the claim is received, the date on which a claim is made shall be—

(i)

the date on which the claimant becomes so entitled, or

(ii)

if later, the first day of the period in respect of which the claim is made provided that it is not later than the date on which the claim is received.

(1C)

Paragraph (1B) shall not apply in the case of a claim which is received in an appropriate office—

(a)

in the case of working families' tax credit, within the period specified opposite that credit at paragraphs (a) or (aa) in column (2) of Schedule 4f3; or

(b)

in the case of disabled person’s tax credit, within the period specified opposite that credit in paragraphs (a) or (b) in column (2) of Schedule 4.”.

4Time for claiming benefit

In regulation 19(7) in each of sub-paragraphs (e), (h) and (ha)f1 for “regulation 6(2) and (3)” substitute “paragraphs (2) and (3), or paragraphs (5) and (6), of regulation 6f2”.

Signature

Tim Flesher

Dave Hartnett

Two of the Commissioners of Inland Revenue

26th February 2001

Explanatory note

(This note is not part of the Regulations)

These Regulations amend the Social Security (Claims and Payments) Regulations 1987 (S.I. 1987/1968) (“the principal Regulations”) with respect only to working families' tax credit and disabled person’s tax credit.

Regulation 1 provides for citation, commencement and effect, and regulation 2 introduces the amendments.

Regulation 3 amends regulation 6 of the principal Regulations (date of claim) so as to provide for the date on which certain claims for working families' tax credit or disabled person’s tax credit are treated as being made.

Regulation 4 amends regulation 19 of the principal Regulations (time for claiming benefit) in consequence of recent amendments to the Income Support (General) Regulations 1987 (S.I. 1987/1967) by extending the circumstances in which claims for working families' tax credit and disabled person’s tax credit may be backdated.