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 ” .