The Tax Credits (Claims and Notifications) Regulations 2002

Date of claims—disability element of working tax credit U.K.

[F1 8.— (1) In the circumstances prescribed by paragraph (2), the claim referred to in paragraph (2)(a) 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 tax credits claim”) is made by a person or persons (“the claimants”) which results in the Board making an award of working tax credit including the disability element;

(b) the claim is made within [F2 31] [F3 days] of the date that a claim for any of the benefits referred to in regulation 9(2) to (8) of the Working Tax Credit Regulations (“the benefits claim”) is determined in favour of the claimants (or one of them); and

(c) the claimants would (subject to making a claim) have been entitled to working tax credit if (and only if) they had satisfied the requirements of regulation 9(1)(c) of the Working Tax Credit Regulations, on any day in the period—

(i) beginning on the date of the benefits claim, and

(ii) ending on the date of the tax credits claim.

(3) The date prescribed by this paragraph is–

(a) the first date in respect of which the benefit claimed is payable; or

(b) if later, the date falling [F4 31] [F5 days] before the claim for the benefit is made; or

(c) if later, the first day identified under paragraph (2)(c).]

Textual Amendments

F1 Reg. 8 substituted (6.4.2009) by The Tax Credits (Miscellaneous Amendments) Regulations 2009 (S.I. 2009/697), regs. 1(c), 15

F2 Word in reg. 8(2)(b) substituted (6.4.2012) by The Tax Credits (Miscellaneous Amendments) Regulations 2012 (S.I. 2012/848), regs. 1(3), 5(2)(c)

F3 Words in reg. 8(2)(b) substituted (21.11.2009) by The Tax Credits (Miscellaneous Amendments) (No. 2) Regulations 2009 (S.I. 2009/2887), regs. 1(a), 8(2)(c)

F4 Word in reg. 8(3)(b) substituted (6.4.2012) by The Tax Credits (Miscellaneous Amendments) Regulations 2012 (S.I. 2012/848), regs. 1(3), 5(2)(d)

F5 Words in reg. 8(3)(b) substituted (21.11.2009) by The Tax Credits (Miscellaneous Amendments) (No. 2) Regulations 2009 (S.I. 2009/2887), regs. 1(a), 8(2)(d)

Modifications etc. (not altering text)

C1 Reg. 8 excluded (6.4.2003) by The Tax Credits (Immigration) Regulations 2003 (S.I. 2003/653), regs. 1, 3(7)