The Tax Credits Act 2002 (Commencement No. 1) Order 2002

• Citation: S.I. 2002/1727
• Sections: 3

Section 1 Citation and interpretation

(1) This Order may be cited as the Tax Credits Act 2002 (Commencement No. 1) Order 2002.

(2) In this Order—

“ the Act ” means the Tax Credits Act 2002;

“award” means an award of a tax credit for a period commencing on or after 6th April 2003.

Section 2 Commencement of certain provisions of the Act

The following provisions of the Act come into force on the dates and for the purposes mentioned in relation to each provision:

Section 3 Claims for a tax credit relating to the tax year 2003–04—transitional provision

For the purposes of the definition of “the previous year income” in section 7(5) of the Act, any claim under the Act for a tax credit relating to the tax year 2003–04 shall be treated as relating to the tax year 2001–02.