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There are currently no known outstanding effects for the The Tax Credits (Claims and Notifications) Regulations 2002, Section 26A.
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26A.—(1) In the circumstances prescribed by paragraph (2), the notification of a change in circumstances is to be treated as having been given on the date prescribed by paragraph (3).
(2) The circumstances prescribed by this paragraph are where–
(a)a notification is given of a change of circumstances in respect of a claim to child tax credit which results in the Board making an award of the disability element [F3of that tax credit in favour of a person or persons, in respect of a child where that child is disabled or severely disabled;] and
(b)the notification date is within [F4one month] of the date that a claim for a [F5disability benefit] [F6or personal independence payment] [F7or armed forces independence payment] in respect of the child is determined in favour of those persons (or one of them).
(3) The date prescribed by this paragraph is the latest of the following:
(a)the first date in respect of which the [F8disability benefit] [F6or personal independence payment] [F7or armed forces independence payment] was payable;
(b)the date falling [F9one month] before the claim for the [F8disability benefit] [F6or personal independence payment] [F7or armed forces independence payment] was made;
(c)the date the claim for child tax credit was made (or treated as made under [F10regulations 7 and 7A]).]
[F11(4) In this regulation “disability benefit” means a disability living allowance under section 71 of the Social Security Contributions and Benefits Act 1992 or disability assistance under section 31 of the Social Security (Scotland) Act 2018.]
Textual Amendments
F1Reg. 26A substituted (6.4.2009) by The Tax Credits (Miscellaneous Amendments) Regulations 2009 (S.I. 2009/697), regs. 1(c), 19
F2Reg. 26A title substituted (6.4.2020) by The Tax Credits, Child Benefit, Guardians Allowance and Childcare Payments (Miscellaneous Amendments) Regulations 2020 (S.I. 2020/297), regs. 1, 5(2)(d)
F3Words in reg. 26A(2)(a) substituted (6.4.2020) by The Tax Credits, Child Benefit, Guardians Allowance and Childcare Payments (Miscellaneous Amendments) Regulations 2020 (S.I. 2020/297), regs. 1, 5(2)(a)(i)
F4Words in reg. 26A(2)(b) substituted (6.4.2012) by The Tax Credits (Miscellaneous Amendments) Regulations 2012 (S.I. 2012/848), regs. 1(3), 5(4)(d)
F5Words in reg. 26A(2)(b) substituted (6.4.2020) by The Tax Credits, Child Benefit, Guardians Allowance and Childcare Payments (Miscellaneous Amendments) Regulations 2020 (S.I. 2020/297), regs. 1, 5(2)(a)(ii)
F6Words in reg. 26A inserted (8.4.2013) by The Personal Independence Payment (Supplementary Provisions and Consequential Amendments) Regulations 2013 (S.I. 2013/388), reg. 2, Sch. para. 31(3)
F7Words in reg. 26A inserted (8.4.2013) by The Armed Forces and Reserve Forces Compensation Scheme (Consequential Provisions: Subordinate Legislation) Order 2013 (S.I. 2013/591), art. 2(2), Sch. para. 27(3)
F8Words in reg. 26A(3) substituted (6.4.2020) by The Tax Credits, Child Benefit, Guardians Allowance and Childcare Payments (Miscellaneous Amendments) Regulations 2020 (S.I. 2020/297), regs. 1, 5(2)(b)
F9Words in reg. 26A(3)(b) substituted (6.4.2012) by The Tax Credits (Miscellaneous Amendments) Regulations 2012 (S.I. 2012/848), regs. 1(3), 5(4)(e)
F10Words in reg. 26A(3)(c) substituted (6.4.2015) by The Tax Credits (Claims and Notifications) (Amendment) Regulations 2015 (S.I. 2015/669), regs. 1, 4
F11Reg. 26A(4) inserted (6.4.2020) by The Tax Credits, Child Benefit, Guardians Allowance and Childcare Payments (Miscellaneous Amendments) Regulations 2020 (S.I. 2020/297), regs. 1, 5(2)(c)
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