The Tax Credits (Claims) (Transitional Provision) (Amendment) Order 2002
This Order corrects an error in article 3 of the Tax Credits Act 2002 (Commencement No. 1) Order 2002 (S.I. 2002/1727 (C. 52)) which makes transitional provision in relation to claims for tax credit for the tax year 2003–04. The correction makes clear that such claims shall be treated as claims for the tax year 2002–03, so that the previous year income for such claims is income for the tax year 2001–02.