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This Order makes transitional provisions in connection with the commencement of the abolition of the amounts referred to in section 1(3)(d) of the Tax Credits Act 2002 (c. 21) (the child premia in respect of income support or income based jobseeker’s allowance). Section 1(3)(d) comes into force on 31st December 2006 by virtue of the Tax Credits 2002 (Commencement No. 4, Transitional and Savings) Order 2003 (S.I. 2003/962), as amended by the Tax Credits 2002 (Commencement No. 4, Transitional and Savings) (Amendment) Order 2005.
Article 1 provides for the citation of the Order.
Article 2 defines some terms used in the Order.
Article 3 provides that a specified person is treated as making a claim, or a joint claim if he is a member of a married or unmarried couple or a polygamous unit, for a child tax credit on a specified date.
Article 4 defines “specified person” and article 5 determines the specified date for the purposes of article 3.
Article 6 specifies the period of the award as the period beginning with the later of on the the specified date and the date on which the Board notify the Department for Work and Pensions of an award of child tax credit, on which date the child premia will cease to be paid, and ending at the end of the tax year in which that date falls.
Article 7 makes provision in relation to existing recipients of the child premia to avoid duplication of payments.
This Order imposes no new costs on business.
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