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2.—(1) Notwithstanding regulation 7 of the Tax Credits (Claims and Notifications) Regulations 2002(1), 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 before 31st December 2006, 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 the child premia in respect of income support or income based jobseeker’s allowance.
(2) For the purposes of article 2 “the child premia in respect of income support or income based jobseeker’s allowance” means the amounts referred to in section 1(3)(d) of the Tax Credit Act 2002.
S.I. 2002/2014
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