- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Pwynt Penodol mewn Amser (12/08/2002)
- Gwreiddiol (a wnaed Fel)
Version Superseded: 06/04/2003
Point in time view as at 12/08/2002. This version of this provision has been superseded.
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There are currently no known outstanding effects for the The Tax Credits (Claims and Notifications) Regulations 2002, Section 8.
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8.—(1) In the circumstances prescribed by paragraph (2) the claim referred to in sub-paragraph (f) of that paragraph shall be treated as having been made on the date prescribed by paragraph (3).
(2) The circumstances prescribed by this paragraph are where—
(a)a claim for working tax credit including the disability element (“the original claim”) was made by a person or persons;
(b)on the original claim, the decision of the Board under section 14(1) of the Act was not to make an award of the tax credit;
(c)the reason for that decision was that the person or any of the persons did not satisfy paragraph (2) of regulation 9 of the Working Tax Credit Regulations M1;
(d)at the relevant date in relation to the original claim, the person or any of the persons had made a claim for any of the benefits referred to in that paragraph that had not been determined;
(e)after that date, the claim for the benefit was determined in favour of the person by whom it was made; and
(f)a further claim for working tax credit including the disability element is made by the person or persons, within 3 months of the date that the claim for the benefit was determined.
(3) The date prescribed by this paragraph is—
(a)the first date in respect of which the benefit claimed was payable; or
(b)if later, the date on which the original claim was made (or treated as made under regulation 7).
Marginal Citations
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