Tax Credits Act 2002 (Child Tax Credit) (Transitional Provisions) Order 2003 comes into force

Implementation date: 22 August 2003

The Order makes transitional provision in connection with the introduction of child tax credit, as a replacement for the minimum income guarantee in income support, for persons aged over 60 who, throughout the period beginning on 22 August 2003 and 28 September 2003, are in receipt of income support, are aged not less than 60 and are responsible for a child. In such a case a person is deemed to have made a claim for child tax credit (a) on 22 August 2003 for the purpose of enabling a decision to be made by the Board of Inland Revenue on the claim and (b) on the first day of the first benefit week beginning on or after 29 September 2003 for all other purposes. The Order can be viewed on the OPSI website.
More from XpertHR on this item: XpertHR statutory rates