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

Date of claim

3.  In regulation 6—

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

(b) after paragraph (1A)(2) 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 4(3); 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.”.

(1)

Inserted by regulation 3(2) of S.I. 1997/793 and amended by regulations 24 and 25 of, and Parts V and VI of the Schedule to, S.I. 1999/2572.

(2)

Inserted by regulation 3(3) of S.I. 1997/793.

(3)

Schedule 4 was relevantly amended by regulation 26 of S.I. 1991/2741 and regulations 24 and 25 of, and Parts V and VI of the Schedule to, S.I. 1999/2572.