Tax Credits Act 1999 Explanatory Notes

1. Introduction

2. Summary and Background

   1. The new tax credits

      1. Working Families’ Tax Credit

      2. Disabled Person’s Tax Credit

3. The Act

4. Commentary on Sections

   1. Section 1: Certain benefits to be known as tax credits

   2. Section 2: Transfer of functions relating to tax credits

   3. Section 3: Property, rights and liabilities

   4. Section 4: Special provisions for certain contracts

   5. Section 5: General functions of Board

   6. Section 6: Payments of tax credits by employers

   7. Section 7: Rights not to suffer unfair dismissal or other detriment

   8. Section 8: Powers to obtain information

   9. Section 9: Penalties for fraud etc. and failures to comply

   10. Section 10: Penalties: supplementary

   11. Section 11: Liability of company directors etc.

   12. Section 12: Disclosure of information

   13. Section 13: Documents and forms

   14. Section 14: Persons qualifying for disabled person's tax credit

   15. Section 15: New category of childcare providers for tax credit purposes

   16. Section 16: Northern Ireland

   17. Section 17: Financial provisions

   18. Section 18: Interpretation

   19. Section 19: Transitional Provisions, savings and repeals

   20. Section 20: Short title, commencement and extent.

       1. Schedules

   21. Schedule 1: Provisions consequential on renaming of benefits

   22. Schedule 2: Transfer of functions

   23. Part IV: Modification of enactments

       1. Paragraphs 28-38 relate to Northern Ireland provisions

   24. Schedule 3: Rights not to suffer unfair dismissal or other detriment

   25. Schedule 4: Penalties: Procedure and Appeals

   26. Schedule 5: Information

5. Commencement

6. Passage through Parliament

   1. House of Commons

   2. House of Lords

   3. House of Commons

   4. House of Lords