Period of award6
Notwithstanding section 5(2) of the Tax Credits Act 2002, an award on a claim under article 3 is for the period beginning with the later of—
a
the specified date, and
b
the date on which the Board notify the Department for Work and Pensions or the Department for Social Development, as appropriate, of an award of child tax credit, and
ending at the end of the tax year in which that date falls.