For article 3 of the Tax Credits Act 2002 (Commencement No. 1) Order 20022 (claims for a tax credit relating to the tax year 2003–04—transitional provision) substitute the following article—

“Claims for a tax credit relating to the tax year 2003–04—transitional provision3.

(1)

For the purposes of the definition of “the previous year income” in section 7(5) of the Act—

(a)

any claim under the Act for a tax credit relating to the tax year 2003–04 shall be treated as if it were a claim for the tax year 2002–03, and

(b)

accordingly the previous year income in relation to such a claim shall be income for the tax year 2001–02.

(2)

In paragraph (1)—

“the tax year 2001–02” means the tax year beginning on 6th April 2001 and ending on 5th April 2002,

“the tax year 2002–03” means the tax year beginning on 6th April 2002 and ending on 5th April 2003, and

“the tax year 2003–04” means the tax year beginning on 6th April 2003 and ending on 5th April 2004.”.