2005 No. 776
The Tax Credits Act 2002 (Transitional Provisions) (No.2) Order 2005
Made
The Treasury, in exercise of the powers conferred upon them by section 62(2) of the Tax Credits Act 20021, make the following Order:
Citation and interpretation1
This Order may be cited as the Tax Credits Act 2002 (Transitional Provisions) (No.2) Order 2005.
Transitional provision2
1
Notwithstanding regulation 7 of the Tax Credits (Claims and Notifications) Regulations 20022, 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.
(This note is not part of the Order)