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(1)Entitlement to a tax credit for the whole or part of a tax year is dependent on the making of a claim for it.
(2)Where the Board—
(a)decide under section 14 not to make an award of a tax credit on a claim, or
(b)decide under section 16 to terminate an award of a tax credit made on a claim,
(subject to any appeal) any entitlement, or subsequent entitlement, to the tax credit for any part of the same tax year is dependent on the making of a new claim.
(3)A claim for a tax credit may be made—
(a)jointly by the members of a married couple or unmarried couple both of whom are aged at least sixteen and are in the United Kingdom, or
(b)by a person who is aged at least sixteen and is in the United Kingdom but is not entitled to make a claim under paragraph (a) (jointly with another).
(4)Entitlement to a tax credit pursuant to a claim ceases—
(a)in the case of a joint claim, if the persons by whom it was made could no longer jointly make a joint claim, and
(b)in the case of a single claim, if the person by whom it was made could no longer make a single claim.
(5)In this Part “married couple” means a man and woman who are married to each other and are neither—
(a)separated under a court order, nor
(b)separated in circumstances in which the separation is likely to be permanent.
(6)In this Part “unmarried couple” means a man and a woman who are not a married couple but are living together as husband and wife.
(7)Circumstances may be prescribed in which a person is to be treated for the purposes of this Part as being, or as not being, in the United Kingdom.
(8)In this Part—
“joint claim” means a claim under paragraph (a) of subsection (3), and
“single claim” means a claim under paragraph (b) of that subsection.
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