The Tax Credits Act 2002 (Transitional Provisions) Order 2010

Interpretation

2.—(1) In this Order—

“benefit week” has the meaning given in—

(a)

regulation 2(1) of the Income Support Regulations 1987(1) in relation to income support, and

(b)

regulation 1(3) of the Jobseeker’s Allowance Regulations 1996(2) in relation to income- based jobseeker’s allowance;

“child premia” means the amounts in respect of income support or income-based jobseeker’s allowance referred to in section 1(3)(d) of the Tax Credits Act 2002;

“polygamous unit” has the meaning given in regulation 2 of the Tax Credits (Polygamous Marriages) Regulations 2003(3);

“specified date” has the meaning given by paragraph (2);

“specified person” has the meaning given by paragraph (3).

(2) For the purposes of this Order the “specified date” is the day following the date notified to an officer of Revenue and Customs as the final day of the last benefit week for which the child premia is to be paid to the specified person—

(a) by the Department for Work and Pensions, if the specified person is claiming in Great Britain, or

(b) by the Department for Social Development, if the specified person is claiming in Northern Ireland.

(3) For the purposes of this Order a “specified person” is a person who—

(a) until the specified date was receiving the child premia, and

(b) has not made a claim for child tax credit.

(1)

S.I. 1987/1967; the relevant amending instrument is S.I. 1988/1445.

(2)

S.I. 1996/207; the definition of “ benefit week” was substituted by S.I. 2009/604.

(3)

S.I. 2003/742.