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Statutory Instruments

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 2002( 1 ), make the following Order:

Citation

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

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

(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 2008( 2 );

(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 2002( 3 );

(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).

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 2003( 4 ) shall be amended as follows:

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

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

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

Dave Watts

Frank Roy

Two of the Lords Commissioners of Her Majesty’s Treasury

9th December 2008

( 1 )

2002 c.21 .

( 3 )

S.I. 2002/2014 as amended by S.I.2008/2169 .

( 4 )

S.I. 2003/962 (C. 51) ; Article 2(5) was amended by S.I. 2005/1106 and S.I. 2006/3369 .

Status: This is the original version (as it was originally made). This item of legislation is currently only available in its original format.
The Tax Credits Act 2002 (Transitional Provisions) Order 2008 (2008/3151)

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footnotecommentarytransitional and savingsin force statusrelated provisionsgeo extentinsert/omitsource countin force adj
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Changes that affect Made by
Sort descending by Changed Legislation Sort descending by Year and Number Changed Provision Type of effect Sort descending by Affecting Legislation Title Sort descending by Year and Number Affecting Provision Sort descending by Changes made to website text Note
The Tax Credits Act 2002 (Transitional Provisions) Order 2008 2008 No. 3151 art. 3(2) revoked The Tax Credits Act 2002 (Commencement and Transitional Provisions)(Partial Revocation) Order 2014 2014 No. 1848 art. 4 Not yet
The Tax Credits Act 2002 (Transitional Provisions) Order 2008 2008 No. 3151 art. 2 revoked The Tax Credits Act 2002 (Transitional Provisions) Order 2010 2010 No. 644 art. 5 Not yet
The Tax Credits Act 2002 (Transitional Provisions) Order 2008 2008 No. 3151 art. 3(3) revoked The Tax Credits Act 2002 (Transitional Provisions) Order 2010 2010 No. 644 art. 5 Not yet

Status of changes to instrument text

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