Tax Credits Act 2002

1. Introductory Text

2. Part 1 Tax credits

   1. General

      1. 1. Introductory

      2. 2. Functions of Commissioners for Revenue and Customs

      3. 3. Claims

      4. 4. Claims: supplementary

      5. 5. Period of awards

      6. 6. Notifications of changes of circumstances

      7. 7. Income test

   2. Child tax credit

      1. 8. Entitlement

      2. 9. Maximum rate

   3. Working tax credit

      1. 10. Entitlement

      2. 11. Maximum rate

      3. 12. Child care element

   4. Rate

      1. 13. Rate

   5. Decisions

      1. 14. Initial decisions

      2. 15. Revised decisions after notifications

      3. 16. Other revised decisions

      4. 17. Final notice

      5. 18. Decisions after final notice

      6. 19. Power to enquire

      7. 20. Decisions on discovery

      8. 21. Decisions subject to official error

      9. 21A. Review of decisions

      10. 21B. Late application for a review

      11. 21C. Late review: award of relevant disability benefits

      12. 22. Information etc. requirements: supplementary

      13. 23. Notice of decisions

   6. Payment

      1. 24. Payments

      2. 25. Payments of working tax credit by employers

      3. 26. Liability of officers for sums paid to employers

      4. 27. Rights of employees

      5. 28. Overpayments

      6. 29. Recovery of overpayments

      7. 30. Underpayments

   7. Penalties

      1. 31. Incorrect statements etc.

      2. 32. Failure to comply with requirements

      3. 33. Failure by employers to make correct payments

      4. 34. Supplementary

   8. Fraud

      1. 35. Offence of fraud

      2. 36. Powers in relation to documents

   9. Loss of tax credit provisions

      1. 36A. Loss of working tax credit in case of conviction etc for benefit offence

      2. 36B. Section 36A: supplementary

      3. 36C. Loss of working tax credit for repeated benefit fraud

      4. 36D. Section 36C: supplementary

   10. Interest

       1. 37. Interest

   11. Appeals

       1. 38. Appeals

       2. 39. Exercise of right of appeal

       3. 39A. Late appeals

   12. Supplementary

       1. 40. Annual reports

       2. 41. Annual review

       3. 42. Persons subject to immigration control

       4. 43. Polygamous marriages

       5. 44. Crown employment

       6. 45. Inalienability

       7. 46. Giving of notices by Board

       8. 47. Consequential amendments

       9. 48. Interpretation

3. Part 2 Child benefit and guardian’s allowance

   1. Transfer of functions etc.

      1. 49. Functions transferred to Treasury

      2. 50. Functions transferred to Board

      3. 51. Consequential amendments

      4. 52. Transfer of property, rights and liabilities

      5. 53. General functions of Commissioners for Revenue and Customs

      6. 54. Transitional provisions

   2. Minor amendments

      1. 55. Continuing entitlement after death of child

      2. 56. Presence in United Kingdom

      3. 57. Abolition of exclusion of tax exempt persons

4. Part 3 Supplementary

   1. Information etc.

      1. 58. Administrative arrangements

      2. 59. Use and disclosure of information

   2. Other supplementary provisions

      1. 60. Repeals

      2. 61. Commencement

      3. 62. Transitional provisions and savings

      4. 63. Tax credits appeals etc.: temporary modifications

      5. 64. Northern Ireland

      6. 65. Regulations, orders and schemes

      7. 66. Parliamentary etc. control of instruments

      8. 67. Interpretation

      9. 68. Financial provision

      10. 69. Extent

      11. 70. Short title

5. SCHEDULES

   1. SCHEDULE 1

      Rights of employees

      1. 1. Right not to suffer detriment: Great Britain

      2. 2. Right not to suffer detriment: Northern Ireland

      3. 3. Right not to be unfairly dismissed: Great Britain

      4. 4. Right not to be unfairly dismissed: Northern Ireland

   2. SCHEDULE 2

      Penalties: supplementary

      1. 1. Determination of penalties by Board

      2. 2. (1) On an appeal ... under section 38 against the...

      3. 3. Penalty proceedings before tribunal

      4. 4. (1) In addition to any right of appeal on a...

      5. 5. Mitigation of penalties

      6. 6. Time limits for penalties

      7. 7. Recovery of penalties

   3. SCHEDULE 3

      Tax credits: consequential amendments

      1. 1. Attachment of Earnings Act 1971 (c. 32)

      2. 2. Magistrates’ Courts Act 1980 (c. 43)

      3. 3. Judgments Enforcement (Northern Ireland) Order 1981 (S.I. 1981/226 (N.I. 6))

      4. 4. Legal Aid, Advice and Assistance (Northern Ireland) Order 1981 (S.I. 1981/228 (N.I. 8))

      5. 5. In Article 3(1)(b) (persons eligible for advice and assistance), for...

      6. 6. In Article 7(2) (contributions from persons receiving advice or assistance),...

      7. 7. In Article 14(5) (assessment of disposable capital and income and...

      8. 8. Magistrates’ Courts (Northern Ireland) Order 1981 (S.I. 1981/1675 (N.I. 26))

      9. 9. Transport Act 1982 (c. 49)

      10. 10. Legal Aid (Scotland) Act 1986 (c. 47)

      11. 11. In section 8(b) (availability of advice and assistance to persons...

      12. 12. In section 11(2)(b) (no clients’ contributions by persons in receipt...

      13. 13. Debtors (Scotland) Act 1987 (c. 18)

      14. 14. Income and Corporation Taxes Act 1988 (c. 1)

      15. 15. Children Act 1989 (c. 41)

      16. 16. (1) Section 17 (provision of services for children in need)...

      17. 17. In section 17A(5)(b) (direct payments: persons entitled to gross payments),...

      18. 18. In section 29(3) (no payment of charge for provision of...

      19. 19. In section 104 (regulations and orders), after “Lord Chancellor” insert...

      20. 20. In paragraph 21(4) of Schedule 2 (no contribution towards maintenance...

      21. 21. Education Reform (Northern Ireland) Order 1989 (S.I. 1989/2406 (N.I. 20))

      22. 22. Child Support Act 1991 (c. 48)

      23. 23. Child Support (Northern Ireland) Order 1991 (S.I. 1991/2628 (N.I. 23))

      24. 24. Social Security Contributions and Benefits Act 1992 (c. 4)

      25. 25. In section 30C (incapacity benefit), for subsection (5) substitute—

      26. 26. Tax credits: consequential amendments

      27. 27. In section 39(1), (2) and (3) (rate of widowed mother’s...

      28. 28. Tax credits: consequential amendments

      29. 29. In section 39C(1), (3) and (4) (rate of widowed parent’s...

      30. 30. In section 42 (long-term incapacity benefit for widows and widowers),...

      31. 31. In section 48BB(5) and (6) (entitlement to category B retirement...

      32. 32. In section 51(2) and (3) (category B retirement pension for...

      33. 33. In section 60(4) and (5) (failure to satisfy contribution conditions),...

      34. 34. Tax credits: consequential amendments

      35. 35. Social Security Administration Act 1992 (c. 5)

      36. 36. Social Security Contributions and Benefits (Northern Ireland) Act 1992 (c. 7)

      37. 37. In section 30C (incapacity benefit), for subsection (5) substitute—

      38. 38. Tax credits: consequential amendments

      39. 39. In section 39(1), (2) and (3) (rate of widowed mother’s...

      40. 40. Tax credits: consequential amendments

      41. 41. In section 39C(1), (3) and (4) (rate of widowed parent’s...

      42. 42. In section 42 (long-term incapacity benefit for widows and widowers),...

      43. 43. In section 48BB(5) and (6) (entitlement to category B retirement...

      44. 44. In section 51(2) and (3) (category B retirement pension for...

      45. 45. In section 60(4) and (5) (failure to satisfy contribution conditions),...

      46. 46. Tax credits: consequential amendments

      47. 47. Value Added Tax Act 1994 (c. 23)

      48. 48. In Schedule 7A, in paragraph 6(2)(c) in Group 3 (reduced...

      49. 49. In Schedule 8, in Note (1D) in Group 15 (zero-rating:...

      50. 50. Children (Scotland) Act 1995 (c. 36)

      51. 51. Children (Northern Ireland) Order 1995 (S.I. 1995/755 (N.I. 2))

      52. 52. (1) Article 18 (duty of authority to provide personal social...

      53. 53. In Article 18C(7)(b) (direct payments), before “or of” insert “...

      54. 54. In Article 24(3) (no payment of charge for provision of...

      55. 55. In Article 39(4) (no contribution towards maintenance by Health and...

      56. 56. (1) Article 183 (regulations and orders) is amended as follows....

      57. 57. Road Traffic (Northern Ireland) Order 1995 (S.I. 1995/2994 (N.I. 18))

      58. 58. Housing Grants, Construction and Regeneration Act 1996 (c. 53)

      59. 59. Finance Act 2000 (c. 17)

   4. SCHEDULE 4

      Transfer of functions: consequential amendments

      1. 1. Social Security Administration Act 1992 (c. 5)

      2. 2. In section 71(8) (recovery of benefits by deduction from prescribed...

      3. 3. In section 189(8) (powers to make orders exercisable only with...

      4. 4. Social Security Contributions and Benefits (Northern Ireland) Act 1992 (c. 7)

      5. 5. In section 171(1) (regulations and orders to be made by...

      6. 6. In section 172(11A) (regulations subject to draft affirmative Parliamentary procedure),...

      7. 7. Social Security Administration (Northern Ireland) Act 1992 (c. 8)

      8. 8. In section 69(8) (recovery of benefits by deduction from prescribed...

      9. 9. In sections 132(1) and 133 (orders for uprating of benefits...

      10. 10. In section 165(3) (powers to make regulations and orders which...

      11. 11. (1) Section 166 (Parliamentary and Assembly control of orders and...

      12. 12. Social Security Act 1998 (c. 14)

      13. 13. (1) Section 79 (regulations and orders) is amended as follows....

      14. 14. In section 80(2) (negative Parliamentary procedure for regulations made by...

      15. 15. References in Chapter 2 of Part 1 (social security decisions...

      16. 16. Social Security (Northern Ireland) Order 1998 (S.I. 1998/1506 (N.I. 10))

      17. 17. (1) Article 74 (regulations and orders) is amended as follows....

      18. 18. (1) Article 75 (Assembly etc. control of regulations) is amended...

      19. 19. References in Chapter 2 of Part 2 (social security decisions...

      20. 20. Immigration and Asylum Act 1999 (c. 33)

      21. 21. In section 115(5) and (6) (exclusion of persons subject to...

      22. 22. (1) Section 123(9) (regulations about back-dating of benefits where person...

   5. SCHEDULE 5

      Use and disclosure of information

      1. 1. Powers to use information

      2. 2. (1) Information which is held for the purposes of any...

      3. 3. (1) Information which is held for the purposes of any...

      4. 4. Exchange of information between Board and Secretary of State or Northern Ireland Departments

      5. 5. (1) This paragraph applies to information which is held for...

      6. 6. (1) This paragraph applies to information which is held for...

      7. 7. Exchange of information between Board and authorities administering certain benefits

      8. 8. (1) The Board may require— (a) an authority administering housing...

      9. 9. Provision of information by Board for health purposes

      10. 10. Provision of information by Board for education purposes

      11. 10A. Provision of information by Board for purposes relating to welfare of children

      12. 11. Unauthorised disclosure of information

      13. 12. Consequential amendments

      14. 13. In section 110(5A) of the Finance Act 1997 (c. 16)...

   6. SCHEDULE 6

      Repeals and revocations