The Tax Credits Act 2002 (Commencement No. 2) Order 2003

Commencement of certain provisions of the Act

2.  Subject to article 3 (savings), the following provisions of the Act come into force on the dates and for the purposes mentioned in relation to each provision:

Provision	Date	Purposes
Part 2 of the Act (child benefit and guardian’s allowance) including Schedule 4 but excluding sections 49, 50 and 54(1) and (2)	26th February 2003	Making subordinate legislation relating to child benefit and guardian’s allowance
Part 2 of the Act including Schedule 4 but excluding section 54(1) and (2)	1st April 2003	Transfer of functions etc. relating to child benefit and guardian’s allowance, other than functions of making subordinate legislation, and minor amendments
Part 2 of the Act including Schedule 4 but excluding sections 54(1) and (2)	7th April 2003	Entitlement to payment of child benefit and guardian’s allowance
Section 58 (administrative arrangements)	26th February 2003	Making subordinate legislation relating to child benefit and guardian’s allowance
Section 59 and Schedule 5 (use and disclosure of information)	26th February 2003	Making subordinate legislation relating to the use and disclosure of information in connection with child benefit and guardian’s allowance
Section 59 and Schedule 5	1st April 2003	Use and disclosure of information relating to child benefit and guardian’s allowance
Section 60 and Schedule 6 so far as concerns section 145(5) of the Social Security Contributions and Benefits Act 1992 and section 141(5) of the Social Security Contributions and Benefits (Northern Ireland) Act 1992 (rate of child benefit)	1st April 2003	Repeal of power of Secretary of State and Department for Social Development in Northern Ireland(1) to make regulations prescribing rate of child benefit
Section 60 and Schedule 6 so far as concerns the words “of Part 1 or 6 of this Act” in paragraph (a) of section 175(1A) of the Social Security Contributions and Benefits Act 1992(2) and paragraph (b) of section 175(1A) of that Act and the word “and” before it (regulations, orders and schemes) and, in section 172 of the Social Security Contributions and Benefits (Northern Ireland) Act 1992 (Assembly, etc. control of regulations and orders), the words “or 141” in subsection (2)(a) and the words “(other than section 141)” in subsection (3)(c)(3)	1st April 2003	Repeals consequential on repeal of power of Secretary of State and Department for Social Development in Northern Ireland to make regulations prescribing the rate of child benefit
Section 60 and Schedule 6 so far as concerns paragraph 4 of Schedule 9 to the Social Security Contributions and Benefits Act 1992 and paragraph 4 of Schedule 9 to the Social Security Contributions and Benefits (Northern Ireland) Act 1992 (exclusions from entitlement to child benefit – persons exempt from tax)	7th April 2003	Repeal of exclusion from entitlement to child benefit by reason of exemption from tax
Section 60 and Schedule 6 so far as concerns section 154(2)(b) and (c) of the Social Security Administration Act 1992 (c. 5) and section 134 (2)(b) and (c) of the Social Security Administration (Northern Ireland) Act 1992 (c. 8) (social security benefit in respect of children)	1st April 2003	Repeal of regulatory power to reduce amount of guardian’s allowance or increase for child dependants where there is an increase in the rate of child benefit
Section 60 and Schedule 6 so far as concerns the word “other” in section 189(1) of the Social Security Administration Act 1992	26th February 2003	Making subordinate legislation relating to child benefit and guardian’s allowance

(1)

The functions of the Department of Health and Social Services for Northern Ireland under the Social Security Contributions and Benefits (Northern Ireland) Act 1992 were transferred to the Department for Social Development in Northern Ireland by Article 8(b) of, and Part 2 of Schedule 6 to, the Departments (Transfer and Assignment of Functions) Order (Northern Ireland) 1999 (S.R. 1999 No. 481).

(2)

Subsection (1A) of section 175 was inserted by paragraph 29 of Schedule 3 to the Social Security Contributions (Transfer of Functions, etc.) Act 1999 (c. 2).

(3)

Subsections (2)(a) and (3)(c) of section 172 were amended by Article 6(1)(a) of S.R. 1995 No. 69.