The Tax Credits (Claims and Notifications) (Amendment) Regulations 2015
These Regulations amend the Tax Credits (Claims and Notifications) Regulations 2002 (S.I. 2002/2014) in order to modify the effect of the “backdating” provisions in regulation 7 in circumstances where a claimant or, in the case of a joint claim, either or both of them, has made a declaration of eligibility under section 4(2) Childcare Payments Act 2014 (c. 28) (“the CPA”). The CPA makes provision for the making of payments to persons towards the costs of childcare and is also commonly referred to as “tax free childcare”.