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Tax Credits Act 2002

  • Explanatory Notes Table of contents

Please note:

All reference to 'Parts' and 'sections' are from the Tax Credits Act 2002. For other versions of these Explanatory Notes, see More Resources.

  1. Introduction

  2. Summary

  3. Background

  4. Consultation and Scrutiny

  5. Overview of the Act

    1. Measures in the Act

      1. Tax Credits

      2. Child benefit and guardian’s allowance

    2. Supplementary provisions

  6. Commentary on Sections

    1. Part 1: Tax Credits

      1. Section 1: Introductory

      2. Section 2: Functions of Board

      3. Section 3: Claims

      4. Section 4: Claims: supplementary

      5. Section 5: Period of awards

      6. Section 6: Notifications of changes of circumstances

      7. Section 7: Income test

      8. Section 8: Entitlement

      9. Section 9: Maximum rate

      10. Section 10: Entitlement

      11. Section 11: Maximum rate

      12. Section 12: Child care element

      13. Section 13: Rate

      14. Section 14: Initial decisions

      15. Section 15: Revised decisions after notifications

      16. Section 16: Other revised decisions

      17. Section 17: Final notice

      18. Section 18: Decisions after final notice

      19. Section 19: Power to enquire

      20. Section 20: Decisions on discovery

      21. Section 21: Decisions subject to official error

      22. Section 22: Information requirements: supplementary

      23. Section 23: Notice of decisions

      24. Section 24: Payments

      25. Section 25: Payments of working tax credit by employers

      26. Section 26: Liability of officers for sums paid to employers

      27. Section 27: Rights of employees

      28. Schedule 1: Rights of employees

      29. Section 28: Overpayments

      30. Section 29: Recovery of overpayments

      31. Section 30: Underpayments

      32. Section 31: Incorrect statements

      33. Section 32: Failure to comply with requirements

      34. Section 33: Failure by employers to make correct payments

      35. Section 34: Supplementary

      36. Schedule 2: Supplementary

      37. Section 35: Offence of fraud

      38. Section 36: Powers in relation to documents

      39. Section 37: Interest

      40. Section 38: Appeals

      41. Section 39: Exercise of right of appeal

      42. Section 40: Annual reports

      43. Section 41: Annual review

      44. Section 42: Persons subject to immigration control

      45. Section 43: Polygamous marriages

      46. Section 44: Crown employment

      47. Section 45: Inalienability

      48. Section 46: Giving of notices by Board

      49. Section 47: Consequential amendments

      50. Schedule 3: Tax credits: consequential amendments

        1. Attachment of earnings

        2. Income and Corporation Taxes Act 1988

        3. Children Act 1989

        4. Social Security Contributions and Benefits Act 1992

    2. Part 2: Child Benefit and Guardian's Allowance

      1. Section 49: Functions transferred to Treasury

      2. Section 50: Functions transferred to Board

      3. Section 51: Consequential amendments

      4. Schedule 4: Transfer of functions: consequential amendments

        1. Social Security Administration Act 1992

        2. Social Security Administration (Northern Ireland) Act 1992

        3. Social Security Act 1998

        4. Social Security (Northern Ireland) Order 1998

        5. Immigration and Asylum Act 1999

      5. Section 52: Transfer of property, rights and liabilities

      6. Section 53: General functions of Board

      7. Section 54: Transitional provisions

      8. Section 55: Continuing entitlement after death of child

      9. Section 56: Presence in United Kingdom

      10. Section 57: Abolition of exclusion of tax exempt persons

    3. Part 3: Supplementary

      1. Section 58: Administrative arrangements for claims

      2. Section 59: Use and disclosure of information

      3. Schedule 5: Use and disclosure of information

      4. Section 60: Repeals

      5. Section 62: Transitional provisions and savings

      6. Section 63: Tax credits appeals : temporary modifications

      7. Section 64: Northern Ireland

      8. Section 65: Regulations, orders and schemes

      9. Section 66: Parliamentary control of instruments

  7. Commencement

  8. Hansard References

  • Explanatory Notes Table of contents

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Explanatory Notes

Text created by the government department responsible for the subject matter of the Act to explain what the Act sets out to achieve and to make the Act accessible to readers who are not legally qualified. Explanatory Notes were introduced in 1999 and accompany all Public Acts except Appropriation, Consolidated Fund, Finance and Consolidation Acts.

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