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Article 3B Saving to cease following issue of tax credit closure noticeF1

(1)

Paragraph (1) of article 3 (savings) shall cease to apply to a notified person in relation to any of the cases mentioned in that article on—

(a)

where the person makes a claim for state pension credit on or before the deadline day, the day on which the claim is made (or if, in the case of joint tax credit claimants there is more than one such claim, the day on which the first claim is made); or

(b)

in any other case, the deadline day.

(2)

Where article 3 ceases to apply in relation to an award of a tax credit in accordance with this article during a tax year, the amount of the tax credit to which the person is entitled for that tax year is to be calculated in accordance with the Tax Credits Act 2002 and regulations made under that Act as modified by Schedule 1 (modification of tax credits legislation (finalisation of tax credits)) to the Universal Credit (Transitional Provisions) Regulations 2014 or Schedule 1 (modification of tax credits legislation (finalisation of tax credits)) to the Universal Credit (Transitional Provisions) Regulations (Northern Ireland) 2016 in the same way as if—

(a)

the claim for state pension credit had been a claim for universal credit; or

(b)

the deadline day in the tax credit closure notice had been the deadline day in a migration notice.

Annotations

Textual amendments

F1

Arts. 3A, 3B inserted (8.6.2024) by The Social Security (State Pension Age Claimants: Closure of Tax Credits) (Amendment) Regulations 2024 (S.I. 2024/611), regs. 1(1), 3(4)