EXPLANATORY NOTE
(This note is not part of the Order)
This Order amends article 2(5) of the Tax Credits Act 2002 (Commencement No. 4, Transitional Provisions and Savings) Order 2003 (S.I. 2003/962). Article 2(5) commences section 1(3)(d) of the Tax Credits Act 2002 (c. 21), which abolishes a list of benefits that are being replaced by child tax credits. This Order defers the date on which those benefits are abolished to 31st December 2014.
This Order also amends article 3(3)(a) of the Tax Credits Act 2002 (Transitional Provisions) Order 2010 (S.I. 2010/644), which is a transitional provision preventing the overlap of benefits during a period of transition from receiving family support through income support or income-based job seeker’s allowance to receiving child tax credits. Article 3(3)(a) prevents claimants, currently in receipt of family support through income support or income-based job seeker’s allowance, having their new child tax credit claim backdated under regulation 7 of the Tax Credits (Claims and Notifications) Regulations 2002 (S.I. 2002/2014).
A full impact assessment has not been produced for this instrument as no impact on the private or voluntary sectors is foreseen.