The Tax Credits Act 2002 (Transitional Provisions) Order 2008

JurisdictionUK Non-devolved
CitationSI 2008/3151
Year2008

2008 No. 3151 (C. 139)

Tax Credits

The Tax Credits Act 2002 (Transitional Provisions) Order 2008

Made 9th December 2008

The Treasury, in exercise of the powers conferred by section 62(2) of the Tax Credits Act 20021, make the following Order:

S-1 Citation

Citation

1. This Order may be cited as the Tax Credits Act 2002 (Transitional Provisions) Order 2008.

S-2 Deemed claims for tax credits

Deemed claims for tax credits

2.—(1) A claim shall be deemed to be made under section 3(1) of the Tax Credits Act 2002 where—

(a)

(a) Her Majesty’s Revenue and Customs receive a claim for tax credits from the Department for Work and Pensions;

(b)

(b) the claim is in respect of a person whose entitlement to income support is due to end as a result of the Social Security (Lone Parents and Miscellaneous Amendments) Regulations 20082;

(c)

(c) the claim complies with regulation 5(2), and contains the information required in regulation 5(3) to (5) of the Tax Credits (Claims and Notifications) Regulations 20023;

(2) The claim shall be deemed to be made by the person in respect of whom it is made.

(3) The claim shall be deemed to be made on the date when it is recorded on a computer system of Her Majesty’s Revenue and Customs. This is subject to the effect of Article 3(3).

S-3 Amendments to the Tax Credits Act 2002 (Commencement No. 4, Transitional Provisions and Savings) Order 2003

Amendments to the Tax Credits Act 2002 (Commencement No. 4, Transitional Provisions and Savings) Order 2003

3.—(1) The Tax Credits Act 2002 (Commencement No. 4, Transitional Provisions and Savings) Order 20034shall be amended as follows:

(2) In Article 2(5) for “31st December 2008” substitute “31st December 2011”.

(3) In Article 5(4) for paragraph (a) substitute—

“(a)

“(a) the earlier day falls before 31st December 2011; and”.

Dave Watts

Frank Roy

Two of the Lords Commissioners of Her Majesty’s Treasury

9th December 2008

EXPLANATORY NOTE

(This note is not part of the Order)

This Order is to ensure that tax credits are paid to lone parents whose entitlement to income support, and to child premium on that income support is due to cease as a result of the Social Security (Lone Parents and Miscellaneous Amendments) Regulations 2008. In most cases these lone parents will be entitled to tax credits. In some cases they will not make a claim for tax credits on their own behalf. Where this is so, the Department of Work and Pensions (DWPDWP) may make a claim for tax credits...

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