- Latest available (Revised)
- Point in Time (21/03/2019)
- Original (As made)
Point in time view as at 21/03/2019.
There are currently no known outstanding effects for the The Tax Credits (Claims and Notifications) Regulations 2002, Section 7.
Revised legislation carried on this site may not be fully up to date. At the current time any known changes or effects made by subsequent legislation have been applied to the text of the legislation you are viewing by the editorial team. Please see ‘Frequently Asked Questions’ for details regarding the timescales for which new effects are identified and recorded on this site.
7.—(1) In the circumstances prescribed by paragraph (2) a claim for a tax credit received by [F3a relevant authority at an appropriate office] shall be treated as having been made on the date prescribed by paragraph (3).
(2) The circumstances prescribed by this paragraph are those where the person or persons by whom the claim is made would (if a claim had been made) have been entitled to the tax credit either—
(a)on the date falling [F431] [F5days] before the relevant date (or on 6th April 2003, if later); or
(b)at any later time in the period beginning on the date in sub-paragraph (a) and ending on the relevant date.
(3) The date prescribed by this paragraph is the earliest date falling within the terms of paragraph (2)(a) or (b) when the person or the persons by whom the claim is made would (if a claim had been made) have become entitled to the tax credit.
Textual Amendments
F1Word in reg. 7 heading substituted (6.4.2012) by The Tax Credits (Miscellaneous Amendments) Regulations 2012 (S.I. 2012/848), regs. 1(3), 5(2)(a)
F2Words in reg. 7 heading substituted (21.11.2009) by The Tax Credits (Miscellaneous Amendments) (No. 2) Regulations 2009 (S.I. 2009/2887), regs. 1(a), 8(2)(a)
F3Words in reg. 7(1) substituted (6.4.2003) by The Tax Credits (Claims and Notifications and Payments by the Board) (Amendment) Regulations 2003 (S.I. 2003/723), regs. 1, 3(2)(e)
F4Word in reg. 7(2)(a) substituted (6.4.2012) by The Tax Credits (Miscellaneous Amendments) Regulations 2012 (S.I. 2012/848), regs. 1(3), 5(2)(b)
F5Words in reg. 7(2)(a) substituted (21.11.2009) by The Tax Credits (Miscellaneous Amendments) (No. 2) Regulations 2009 (S.I. 2009/2887), regs. 1(a), 8(2)(b)
Modifications etc. (not altering text)
C1Reg. 7 excluded (6.4.2003) by The Tax Credits (Immigration) Regulations 2003 (S.I. 2003/653), regs. 1, 3(7)
C2Reg. 7 excluded (17.3.2005) by The Tax Credits Act 2002 (Transitional Provisions) (No.2) Order 2005 (S.I. 2005/776), art. 2
C3Reg. 7 excluded (17.3.2005) by The Tax Credits Act 2002 (Transitional Provisions) Order 2005 (S.I. 2005/773), art. 7
C4Reg. 7 excluded (1.4.2010) by The Tax Credits Act 2002 (Transitional Provisions) Order 2010 (S.I. 2010/644), arts. 1, 3(3)
Latest Available (revised):The latest available updated version of the legislation incorporating changes made by subsequent legislation and applied by our editorial team. Changes we have not yet applied to the text, can be found in the ‘Changes to Legislation’ area.
Original (As Enacted or Made): The original version of the legislation as it stood when it was enacted or made. No changes have been applied to the text.
Point in Time: This becomes available after navigating to view revised legislation as it stood at a certain point in time via Advanced Features > Show Timeline of Changes or via a point in time advanced search.
Geographical Extent: Indicates the geographical area that this provision applies to. For further information see ‘Frequently Asked Questions’.
Show Timeline of Changes: See how this legislation has or could change over time. Turning this feature on will show extra navigation options to go to these specific points in time. Return to the latest available version by using the controls above in the What Version box.
Access essential accompanying documents and information for this legislation item from this tab. Dependent on the legislation item being viewed this may include:
This timeline shows the different points in time where a change occurred. The dates will coincide with the earliest date on which the change (e.g an insertion, a repeal or a substitution) that was applied came into force. The first date in the timeline will usually be the earliest date when the provision came into force. In some cases the first date is 01/02/1991 (or for Northern Ireland legislation 01/01/2006). This date is our basedate. No versions before this date are available. For further information see the Editorial Practice Guide and Glossary under Help.
Use this menu to access essential accompanying documents and information for this legislation item. Dependent on the legislation item being viewed this may include:
Click 'View More' or select 'More Resources' tab for additional information including: