Transitional provisions5
1
If a claim has been made for a tax credit under the Act by two (or more) persons, at least one of whom was in receipt of either or both of the superseded tax credits immediately before the repeal of the 1999 Act, the Board may make any payment of a tax credit, due to them under the Act on or before 5th October 2003, to either or any of them, notwithstanding any provision of the Tax Credits (Payment by Employers) Regulations 20028 or the Working Tax Credit (Payment by the Board) Regulations 20029.
2
In respect of a person who claims the higher rate of short-term incapacity benefit, or long term incapacity benefit on or before 6th April 2005 section 30C of the Social Security Contributions and Benefits Act 199210 and section 30C of the Social Security Contributions and Benefits (Northern Ireland) Act 199211 shall have effect as if, after subsection (5A) there were inserted—
5B
A person also satisfies the relevant tax credit conditions on any day before 7th April 2003 if that day falls within a week for which he is entitled to a disabled person’s tax credit.
3
In respect of a person who claims incapacity benefit on or before 6th April 2005 under section 40 or 41 of either the Social Security Contributions and Benefits Act 199212 or the Social Security Contributions and Benefits (Northern Ireland) Act 199213, section 42 of the respective Act shall have effect as if, after subsection (1A)14, there were inserted—
1B
A person also satisfies the relevant tax credit conditions on any day before 7th April 2003 if that day falls within a week for which he is entitled to a disabled person’s tax credit.
4
Notwithstanding regulation 7 of the Tax Credits (Claims and Notifications) Regulations 200215, a person shall not be entitled to a tax credit in respect of any day prior to the day on which he makes a claim for it (“the earlier day”) if—
a
the earlier day falls—
i
before 23rd October 2003 in a case where the claimant, or in the case of a joint claim, either of the claimants is not less than 60, or
ii
before 6th April 2004 in any other case, and
b
on the earlier day the claimant is entitled, or in the case of a joint claim, either of the claimants is entitled, to an income-based jobseeker’s allowance or income support other than by virtue of regulation 6(2) of the Income Support (General) Regulations 198716 or regulation 6(2) of the Income Support (General) Regulations (Northern Ireland) 198717.