PART 2 CONDITIONS OF ENTITLEMENT
Disability element
F1Initial claims9A
1
In regulation 9(1)(b) an “initial claim” means a claim which—
a
is made for the disability element of working tax credit, and
b
relates to a person who has not had an entitlement to that element or to disabled person’s tax credit during the two years immediately preceding the making of the claim.
2
In paragraph (1) any reference to the making of a claim includes the giving of notification, in accordance with regulation 20 of the Tax Credits (Claims and Notifications) Regulations 2002, of a change of circumstances falling within that regulation.
3
For the purposes of paragraph (1)(b) a person is treated as having an entitlement to the disability element of working tax credit if, by virtue of the person being a person who satisfies regulation 9, that element is taken into account in determining the rate at which the person is entitled to a tax credit.