http://www.legislation.gov.uk/ukpga/2002/21/section/3/2014-11-03Tax Credits Act 2002An Act to make provision for tax credits; to amend the law about child benefit and guardian’s allowance; and for connected purposes.2002-07-17texttext/xmlenStatute Law Database2024-05-17Expert Participation2014-11-03 Part 1Tax creditsGeneral Claims31Entitlement to a tax credit for the whole or part of a tax year is dependent on the making of a claim for it.2Where the Board—adecide under section 14 not to make an award of a tax credit on a claim, orbdecide 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.3A claim for a tax credit may be made—ajointly by the members of a couple both of whom are aged at least sixteen and are in the United Kingdom, orbby 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).4Entitlement to a tax credit pursuant to a claim ceases—ain the case of a joint claim, if the persons by whom it was made could no longer jointly make a joint claim, andbin the case of a single claim, if the person by whom it was made could no longer make a single claim.5A In this Part “ couple ” means— aa man and woman who are married to each other and are neither—iseparated under a court order, noriiseparated in circumstances in which the separation is likely to be permanent,ba man and woman who are not married to each other but are living together as husband and wife,ctwo people of the same sex who are civil partners of each other and are neither—iseparated under a court order, noriiseparated in circumstances in which the separation is likely to be permanent, ordtwo people of the same sex who are not civil partners of each other but are living together as if they were civil partners.7Circumstances 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.8In 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.S. 3 partly in force; s. 3 not in force at Royal Assent, see s. 61; s. 3(1)(3) in force for certain purposes at 9.7.2002, 1.8.2002 and 1.1.2003 and otherwise in force at 6.4.2003, s. 3(2) in force at 1.1.2003, s. 3(4) in force for certain purposes at 1.8.2002 and s. 3(5)-(8) in force at 9.7.2002 by S.I. 2002/1727, art. 2Pt. 1 modified (6.4.2003) by The Tax Credits (Immigration) Regulations 2003 (S.I. 2003/653), regs. 1, 4 (as amended (6.4.2003 immediately after the coming into force of S.I. 2003/738) by S.I. 2003/742, regs. 1(1), 56 (with reg. 1(2))Pt. 1 modified (6.4.2003 immediately after the coming into force of S.I. 2003/738) by The Tax Credits (Polygamous Marriages) Regulations 2003 (S.I. 2003/742), regs. 1(1), 3-21 (as amended (6.4.2017) by S.I. 2017/387, regs. 1, 7)S. 3(5A) substituted for s. 3(5)(6) (5.12.2005) by Civil Partnership Act 2004 (c. 33), s. 263(8)(d), Sch. 24 para. 144(3); S.I. 2005/3175, art. 2(1), Sch. 1Words in s. 3(3)(a) substituted (5.12.2005) by Civil Partnership Act 2004 (c. 33), s. 263(8)(d), Sch. 24 para. 144(2); S.I. 2005/3175, art. 2(1), Sch. 1