(1)A person has a qualifying entitlement to child tax credit or working tax credit in respect of a qualifying day if HMRC makes a payment to the person of the credit in question in respect of a day falling within the period of one month ending with that qualifying day (the “qualifying period”).
(2)References in this section to HMRC making a payment do not include—
(a)a payment made under regulation 10 of the Tax Credits (Payments by the Commissioners) Regulations 2002 (S.I. 2002/2173), where the person to whom HMRC has made the payment would not be entitled to that payment if their entitlement were assessed on any day during the qualifying period, or
(b)a payment made as a result of fraud.
Commencement Information
I1S. 3 in force at Royal Assent, see s. 12(2)