- Latest available (Revised)
- Point in Time (17/03/2005)
- Original (As made)
Point in time view as at 17/03/2005. This version of this provision has been superseded.
You are viewing this legislation item as it stood at a particular point in time. A later version of this or provision, including subsequent changes and effects, supersedes this version.
Note the term provision is used to describe a definable element in a piece of legislation that has legislative effect – such as a Part, Chapter or section.
There are currently no known outstanding effects for the The Tax Credits (Claims and Notifications) Regulations 2002, Section 8.
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.
8.—(1) In the circumstances prescribed by paragraph (2) the claim referred to in sub-paragraph (f) of that paragraph 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 original claim”) was made by a person or persons;
(b)on the original claim, the decision of the Board under section 14(1) of the Act was not to make an award of the tax credit;
(c)the reason for that decision was that the person or any of the persons did not satisfy [F1paragraph (1)(c) of regulation 9] of the Working Tax Credit Regulations M1;
(d)at the relevant date in relation to the original claim, the person or any of the persons had made a claim for any of the benefits referred to in that paragraph that had not been determined;
(e)after that date, the claim for the benefit was determined in favour of the person by whom it was made; and
(f)a further claim for working tax credit including the disability element is made by the person or persons, within 3 months of the date that the claim for the benefit was determined.
(3) The date prescribed by this paragraph is—
(a)the first date in respect of which the benefit claimed was payable; or
(b)if later, the date on which the original claim was made (or treated as made under regulation 7).
Textual Amendments
F1Words in reg. 8(2)(c) substituted (26.11.2003) by The Tax Credits (Miscellaneous Amendments No.2) Regulations 2003 (S.I. 2003/2815), regs. 1, 20 and words in reg. 8(2)(c) expressed to be substituted (1.1.2004) by The Tax Credits (Claims and Notifications) (Amendment) Regulations 2003 (S.I. 2003/3240), regs. 1, 3
Modifications etc. (not altering text)
C1Reg. 8 excluded (6.4.2003) by The Tax Credits (Immigration) Regulations 2003 (S.I. 2003/653), regs. 1, 3(7)
Marginal Citations
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: