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Tax Credits Act 2002
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- UK Public General Acts
- 2002 c. 21
- SCHEDULE 2
- Paragraph 4
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Tax Credits Act 2002, Paragraph 4 is up to date with all changes known to be in force on or before 25 November 2024. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
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Changes and effects yet to be applied to Schedule 2 Paragraph 4:
- specified provision(s) amendment to earlier commencing SI 2003/962 by S.I. 2008/3151 art. 3(2) (art. 3(2) revoked (14. 7.2014) by S.I. 2014/1848)
- specified provision(s) amendment to earlier commencing SI 2003/962 art. 2(5) by S.I. 2011/2910 art. 2 (Order revoked (14. 7.2014) by S.I. 2014/1848)
Changes and effects yet to be applied to the whole Act associated Parts and Chapters:
Whole provisions yet to be inserted into this Act (including any effects on those provisions):
- s. 35(2)-(12) substituted for s. 35(2) by 2012 c. 5 s. 124
- s. 35(9) words substituted by 2020 c. 17 Sch. 24 para. 443(1) (This amendment not applied to legislation.gov.uk. The substitution of s. 35(2)-(12) for s. 35(2) by 2021 c. 5, s. 124 is not yet in force)
- s. 36(10) words repealed by 2012 c. 5 Sch. 14 Pt. 12
- s. 371(3) words inserted by 2024 c. 13 Sch. 13 para. 5
This section has no associated Explanatory Notes
[F14[F2(1)In addition to any right of appeal on a point of law under section 11(2) of the Tribunals, Courts and Enforcement Act 2007, the person liable to the penalty may appeal to the Upper Tribunal against the determination of a penalty in proceedings under paragraph 2(1), but not against any decision which falls under section 11(5)(d) or (e) of that Act and was made in connection with the determination of the amount of the penalty.U.K.
(1A)Section 11(3) and (4) of the Tribunals, Courts and Enforcement Act 2007 applies to the right of appeal under sub-paragraph (1) as it applies to the right of appeal under section 11(2) of that Act.]
(2)On any such appeal the [F3Upper Tribunal] may—
(a)if it appears that no penalty has been incurred, set the determination aside,
(b)if the amount determined appears to be appropriate, confirm the determination,
(c)if the amount determined appears to be excessive, reduce it to such other amount (including nil) as the [F3Upper Tribunal] considers appropriate, or
(d)if the amount determined appears to be insufficient, increase it to such amount not exceeding the permitted maximum as the [F3Upper Tribunal] considers appropriate.]
Textual Amendments
F1Sch. 2 repealed (1.2.2019 with savings in relation to specified cases in art. 3 of the commencing S.I.) by Welfare Reform Act 2012 (c. 5), s. 150(3), Sch. 14 Pt. 1; S.I. 2019/167, arts. 2, 3
F2Sch. 2 para. 4(1)(1A) substituted for Sch. 2 para. 4(1) (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 320(2)
F3Words in Sch. 2 para. 4(2) substituted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 320(3)
Commencement Information
I1Sch. 2 wholly in force at 6.4.2003; Sch. 2 not in force at Royal Assent, see s. 61; Sch. 2 in force for certain purposes at 1.8.2002 and 1.1.2003 and otherwise in force at 6.4.2003 by S.I. 2002/1727, art. 2
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