The Tax Credits Act 2002 (Transitional Provisions) Order 2008
This Order is to ensure that tax credits are paid to lone parents whose entitlement to income support, and to child premium on that income support is due to cease as a result of the Social Security (Lone Parents and Miscellaneous Amendments) Regulations 2008. In most cases these lone parents will be entitled to tax credits. In some cases they will not make a claim for tax credits on their own behalf. Where this is so, the Department of Work and Pensions (DWP) may make a claim for tax credits on their behalf. This so that no entitlement to tax credits is missed.