PART 2 CLAIMS
Date of claims—disability element of working tax creditC18
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
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).