a tax credit to be known as child tax credit, and

a tax credit to be known as working tax credit.

children’s tax credit under section 257AA of the Income and Corporation Taxes Act 1988 (c. 1),

working families' tax credit,

disabled person’s tax credit,

the amounts which, in relation to income support and income-based jobseeker’s allowance, are prescribed as part of the applicable amount in respect of a child or young person, the family premium, the enhanced disability premium in respect of a child or young person and the disabled child premium,

increases in benefits in respect of children under sections 80 and 90 of the Social Security Contributions and Benefits Act 1992 (c. 4) and sections 80 and 90 of the Social Security Contributions and Benefits (Northern Ireland) Act 1992 (c. 7), and

the employment credit under the schemes under section 2(2) of the Employment and Training Act 1973 (c. 50) and section 1 of the Employment and Training Act (Northern Ireland) 1950 (c. 29 (N.I.)) known as “New Deal 50plus”.

the amounts of the several payments made by them of or in respect of tax credits,

the amounts of the expenses of paying and managing tax credits, and

the amounts received by them in respect of tax credits,

decide under section 14 not to make an award of a tax credit on a claim, or

decide under section 16 to terminate an award of a tax credit made on a claim,

jointly by the members of a married couple or unmarried couple both of whom are aged at least sixteen and are in the United Kingdom, or

by a person who is aged at least sixteen and is in the United Kingdom but is not entitled to make a claim under paragraph (a) (jointly with another).

in the case of a joint claim, if the persons by whom it was made could no longer jointly make a joint claim, and

in the case of a single claim, if the person by whom it was made could no longer make a single claim.

separated under a court order, nor

separated in circumstances in which the separation is likely to be permanent.

require a claim for a tax credit to be made in a prescribed manner and within a prescribed time,

provide for a claim for a tax credit made in prescribed circumstances to be treated as having been made on a prescribed date earlier or later than that on which it is made,

provide that, in prescribed circumstances, a claim for a tax credit may be made for a period wholly or partly after the date on which it is made,

provide that, in prescribed circumstances, an award on a claim for a tax credit may be made subject to the condition that the requirements for entitlement are satisfied at a prescribed time,

provide for a claim for a tax credit to be made or proceeded with in the name of a person who has died,

provide that, in prescribed circumstances, one person may act for another in making a claim for a tax credit,

provide that, in prescribed circumstances, a claim for a tax credit made by one member of a married couple or an unmarried couple is to be treated as also made by the other member of the married couple or unmarried couple, and

provide that a claim for a tax credit is to be treated as made by a person or persons in such other circumstances as may be prescribed.

any information relating to the claim, to an award made on the claim or to any change of circumstances relevant to the claim or such an award,

any communication made or received relating to such an award or any such change of circumstances, and

any other information which is relevant to any entitlement to tax credits pursuant to the claim or any such change of circumstances or which appeared to be so relevant at the time the information was supplied.

provide for notification of a change of circumstances given in prescribed circumstances to be treated as having been given on a prescribed date earlier or later than that on which it is given,

provide that, in prescribed circumstances, a notification of a change of circumstances may be given for a period wholly or partly after the date on which it is given, and

provide that, in prescribed circumstances, an amendment of an award of a tax credit in consequence of a notification of a change of circumstances may be made subject to the condition that the requirements for entitlement to the amended amount of the tax credit are satisfied at a prescribed time.

require a notification to be given in a prescribed manner and within a prescribed time,

specify the person or persons by whom a notification may be, or is to be, given, and

provide that, in prescribed circumstances, one person may act for another in giving a notification.

not exceeding the amount determined in the manner prescribed for the purposes of this paragraph in relation to the tax credit and a person or persons of that description (referred to in this Part as the income threshold), or

exceeding the income threshold by only so much that a determination in accordance with regulations under section 13(2) provides a rate of the tax credit in his or their case.

if an amount is prescribed for the purposes of this paragraph and the current year income exceeds the previous year income by not more than that amount, the previous year income,

if an amount is prescribed for the purposes of this paragraph and the current year income exceeds the previous year income by more than that amount, the current year income reduced by that amount,

if an amount is prescribed for the purposes of this paragraph and the previous year income exceeds the current year income by not more than that amount, the previous year income,

if an amount is prescribed for the purposes of this paragraph and the previous year income exceeds the current year income by more than that amount, the current year income increased by that amount, and

otherwise, the current year income.

in relation to persons by whom a joint claim for a tax credit is made, the aggregate income of the persons for the tax year to which the claim relates, and

in relation to a person by whom a single claim for a tax credit is made, the income of the person for that tax year.

in relation to persons by whom a joint claim for a tax credit is made, the aggregate income of the persons for the tax year preceding that to which the claim relates, and

in relation to a person by whom a single claim for a tax credit is made, the income of the person for that preceding tax year.

as to what is, or is not, income, and

as to the calculation of income.

as having income which he does not in fact have, or

as not having income which he does in fact have.

has not attained such age (greater than sixteen) as is prescribed, and

satisfies prescribed conditions.

an element which is to be included in the case of all persons entitled to child tax credit, and

an element in respect of each child or qualifying young person for whom the person is, or either or both of them is or are, responsible.

may include provision for the amount of the family element of child tax credit to vary according to the age of any of the children or qualifying young persons or according to any such other factors as may be prescribed,

may include provision for the amount of the individual element of child tax credit to vary according to the age of the child or qualifying young person or according to any such other factors as may be prescribed, and

must include provision for the amount of the individual element of child tax credit to be increased in the case of a child or qualifying young person who is disabled and to be further increased in the case of a child or qualifying young person who is severely disabled.

he satisfies prescribed conditions, or

prescribed conditions exist in relation to him.

in the case of a single claim, the person who makes the claim, and

in the case of a joint claim, the persons who make the claim.

as to what is, or is not, qualifying remunerative work, and

as to the circumstances in which a person is, or is not, engaged in it.

the age of the person or either of the persons,

whether the person, or either of the persons, is disabled,

whether the person, or either of the persons, is responsible for one or more children or qualifying young persons, or

any other factors.

having a physical or mental disability which puts him at a disadvantage in getting a job, and

satisfying such other conditions as may be prescribed.

an element in respect of the person, or either of the persons or the two of them taken together, being engaged in qualifying remunerative work to an extent prescribed for the purposes of this paragraph,

an element in respect of the persons being the members of a married couple or an unmarried couple,

an element in respect of the person not being a member of a married couple or an unmarried couple but being responsible for a child or qualifying young person,

an element in respect of the person, or either or both of the persons, being severely disabled, and

an element in respect of the person, or either or both of the persons, being over a prescribed age, satisfying prescribed conditions and having been engaged in qualifying remunerative work for not longer than a prescribed period.

he satisfies prescribed conditions, or

prescribed conditions exist in relation to him.

for a child of a prescribed description for whom the person is responsible, or for whom either or both of the persons is or are responsible, and

by a person of a prescribed description.

in relation to care provided in England, the Secretary of State,

in relation to care provided in Scotland, the Scottish Ministers,

in relation to care provided in Wales, the National Assembly for Wales, and

in relation to care provided in Northern Ireland, the Department of Health, Social Services and Public Safety.

the appropriate national authority making the scheme,

one or more specified persons or bodies or persons or bodies of a specified description, and

persons or bodies accredited under the scheme in accordance with criteria determined by or under it.

the making of grants or loans to, and

the charging of reasonable fees by,

may involve the making of adjustments so as to avoid fractional amounts, and

may include provision for securing that, where the rate at which a person or persons would be entitled to a tax credit would be less than a prescribed rate, there is no rate in his or their case.

whether to make an award of the tax credit, and

if so, the rate at which to award it.

require the person, or either or both of the persons, by whom the claim is made to provide any information or evidence which the Board consider they may need for making their decision, or

require any person of a prescribed description to provide any information or evidence of a prescribed description which the Board consider they may need for that purpose,

require the person by whom the notification is given to provide any information or evidence which the Board consider they may need for making their decision, or

require any person of a prescribed description to provide any information or evidence of a prescribed description which the Board consider they may need for that purpose,

that the rate at which the tax credit has been awarded to him or them for the period differs from the rate at which he is, or they are, entitled to the tax credit for the period, or

that he has, or they have, ceased to be, or never been, entitled to the tax credit for the period,

that the rate at which a tax credit has been awarded to him or them for the period may differ from the rate at which he is, or they are, entitled to it for the period, or

that he or they may have ceased to be, or never been, entitled to the tax credit for the period,

require the person, or either or both of the persons, to whom the tax credit was awarded to provide any information or evidence which the Board consider they may need for considering whether to amend or terminate the award under subsection (1), or

require any person of a prescribed description to provide any information or evidence of a prescribed description which the Board consider they may need for that purpose,

for awards made on single claims, the Board must give a notice relating to the tax year to the person to whom the tax credit was awarded, and

for awards made on joint claims, the Board must give such a notice to the persons to whom the tax credit was awarded (with separate copies of the notice for each of them if the Board consider appropriate).

require that the person or persons must, by the date specified for the purposes of this subsection, declare that the relevant circumstances were as specified or state any respects in which they were not, or

inform the person or persons that he or they will be treated as having declared in response to the notice that the relevant circumstances were as specified unless, by that date, he states or they state any respects in which they were not.

the entitlement of the person, or joint entitlement of the persons, to the tax credit, or

the amount of the tax credit to which he was entitled, or they were jointly entitled,

require that the person or persons must, by the date specified for the purposes of this subsection, declare that the amount of the current year income or estimated current year income (depending on which is specified) was the amount, or fell within the range, specified or comply with subsection (5), or

inform the person or persons that he or they will be treated as having declared in response to the notice that the amount of the current year income or estimated current year income (depending on which is specified) was the amount, or fell within the range, specified unless, by that date, he complies or they comply with subsection (5).

state the current year income or his or their estimate of the current year income (making clear which), or

declare that, throughout the period to which the award related, subsection (1) of section 7 did not apply to him or them by virtue of subsection (2) of that section.

require that the person or persons must, by the date specified for the purposes of subsection (4), declare that the amount of the previous year income was the amount, or fell within the range, specified or comply with subsection (7), or

inform the person or persons that he or they will be treated as having declared in response to the notice that the amount of the previous year income was the amount, or fell within the range, specified unless, by that date, he complies or they comply with subsection (7).

state the previous year income, or

make the declaration specified in subsection (5)(b).

makes or make a declaration under paragraph (a) of subsection (4), or is or are treated as making a declaration under paragraph (b) of that subsection, in relation to estimated current year income (or the range within which estimated current year income fell), or

states or state under subsection (5)(a) his or their estimate of the current year income,

provide that, in prescribed circumstances, one person may act for another in response to a notice under this section, and

provide that, in prescribed circumstances, anything done by one member of a married couple or an unmarried couple in response to a notice given under this section is to be treated as also done by the other member of the married couple or unmarried couple.

whether the person was entitled, or the persons were jointly entitled, to the tax credit, and

if so, the amount of the tax credit to which he was entitled, or they were jointly entitled,

the provision included in the notice by virtue of subsection (2) of section 17,

the provision included in the notice by virtue of subsection (4) of that section, and

any provision included in the notice by virtue of subsection (6) of that section.

whether the person was entitled, or the persons were jointly entitled, to the tax credit, and

if so, the amount of the tax credit to which he was entitled, or they were jointly entitled,

in a case in which a decision is made under subsection (6) in relation to a person or persons and a tax credit for a tax year, that decision, and

in any other case, the decision under subsection (1) in relation to a person or persons and a tax credit for a tax year,

the entitlement of a person, or the joint entitlement of persons, to a tax credit for a tax year, and

the amount of the tax credit to which he was entitled, or they were jointly entitled, for the tax year,

require the person, or either or both of the persons, to provide any information or evidence which the Board consider they may need for the purposes of the enquiry, or

require any person of a prescribed description to provide any information or evidence of a prescribed description which the Board consider they may need for those purposes,

whether the person was entitled, or the persons were jointly entitled, to the tax credit, and

if so, the amount of the tax credit to which he was entitled, or they were jointly entitled,

if the person, or either of the persons, to whom the enquiry relates is required by section 8 of the Taxes Management Act 1970 (c. 9) to make a return, with the day on which the return becomes final (or, if both of the persons are so required and their returns become final on different days, with the later of those days), or

in any other case, one year after the beginning of the relevant section 17 date.

in a case in which a decision must be made under subsection (6) of section 18 in relation to the person or persons and the tax year to which the enquiry relates, that decision, and

in any other case, the decision under subsection (1) of that section in relation to the person or persons and that tax year.

in a case in which a statement may be made by the person or persons in response to provision included by virtue of subsection (8) of section 17 in the notice given to him or them under that section in relation to the tax year, the date specified in the notice for the purposes of that subsection, and

in any other case, the date specified for the purposes of subsection (4) of that section in the notice given to him or them under that section in relation to the tax year.

if it is enquired into under section 9A of the Taxes Management Act 1970 (c. 9), when the enquiries are completed (within the meaning of section 28A of that Act), or

otherwise, at the end of the period specified in subsection (2) of that section in relation to the return.

on the taking effect of an amendment of a return of his under section 9ZA(1) of the Taxes Management Act 1970,

on the issue of a notice of correction under section 9ZB of that Act amending a return of his (provided that he does not give a notice of rejection before the end of the period of thirty days beginning with the date of issue of the notice of correction),

on the amendment of an assessment of his by notice under section 9C of that Act,

on the amendment of a return of his under section 12ABA(3)(a) of that Act,

on the amendment of a return of his under subsection (6)(a) of section 12ABB of that Act after the correction of a partnership return under that section (provided that the amendment does not cease to have effect by reason of the rejection of the correction under subsection (4) of that section),

on the issue of a closure notice under section 28A of that Act making amendments of a return of his,

on the amendment of a return of his under section 28B(4)(a) of that Act,

on the making of an assessment as regards him under section 29(1) of that Act,

on the vacation of the whole or part of an assessment of his under section 32 of that Act,

on giving him relief under section 33 of that Act, or

on the determination (or settlement) of an appeal against the making, amendment or vacation of an assessment or return, or a decision on a claim for relief, under any of the provisions mentioned in paragraphs (c), (f) and (h) to (j).

unless it is too late to enquire into the person’s entitlement under section 19, or

after the period of one year beginning when the person’s income tax liability is revised.

a conclusive decision relating to the entitlement of a person, or the joint entitlement of persons, to a tax credit for a tax year is not correct, and

that is attributable to fraud or neglect on the part of the person, or of either of the persons, or on the part of any person acting for him, or either of them,

unless it is too late to enquire into the entitlement, or joint entitlement, under section 19, or

after the period of five years beginning with the end of the tax year to which the conclusive decision relates.

a decision in relation to it under section 18(1), (5), (6) or (9) or 19(3) or a previous decision under this section, or

a decision under regulations under section 21 relating to a decision within paragraph (a),

information or evidence is to be provided in compliance with a requirement imposed by a notice under section 14(2), 15(2), 16(3), 18(10) or 19(2), or

a declaration or statement is to be made in response to a notice under section 17.

that notice, or

in the case of a decision under subsection (6) of section 18, that notice or the notice of the decision under subsection (1) of that section,

requiring employers to make payments of working tax credit, or prescribed elements of working tax credit, in accordance with notices given to them by the Board,

for the payment by the Board of working tax credit in cases where an employer does not make payments of working tax credit, or prescribed elements of working tax credit, in accordance with the regulations and with any notices given by the Board,

prescribing circumstances in which employers are not required to make, or to continue making, payments of working tax credit, or prescribed elements of working tax credit,

for the provision of information or evidence for the purpose of enabling the Board to be satisfied whether employers are complying with notices given by the Board and with the regulations,

requiring employers to provide information to employees (in their itemised pay statements or otherwise),

for the funding by the Board of working tax credit paid or to be paid by employers (whether by way of set off against income tax, national insurance contributions or student loan deductions for which they are accountable to the Board or otherwise),

for the recovery by the Board from an employer of funding under paragraph (f) to the extent that it exceeds the amount of working tax credit paid by the employer,

for the payment of interest at the prescribed rate on sums due from or to the Board, and for determining the date from which interest is to be calculated, and

for appeals with respect to matters arising under the regulations which would otherwise not be the subject of an appeal.

the references to the taxpayer, a taxpayer or a class of taxpayers were to the employer, an employer or a class of employers,

the reference to any provision of the Taxes Acts were to regulations under this section,

the references to the proper assessment or collection of tax were to the proper award or payment of working tax credit,

the reference to an appeal relating to tax were to an appeal relating to compliance with regulations under this section, and

the reference to believing that tax has been, or may have been, lost to the Crown were to believing that the Crown has, or may have, incurred a loss.

an employer which is a body corporate has failed to repay any funding to the Board in accordance with regulations made under section 25(2)(g), and

the provision of the funding, or the failure by the employer to repay the funding, appears to the Board to be attributable to fraud or neglect on the part of one or more individuals who, at the time of the fraud or neglect, were officers of the body corporate (“culpable officers”),

for any amount paid to the Board by a culpable officer in accordance with the regulations to be deducted from the amount of funding liable to be repaid by the employer,

for the amount which a culpable officer is liable to pay under the regulations to be reduced where the amount of funding recoverable from the employer is reduced by payments made to the Board by the employer, and

for the Board to repay to a culpable officer the amount (if any) by which the amount that he has paid to the Board pursuant to the regulations exceeds the reduced amount that he is liable to pay by virtue of paragraph (b).

requiring payments by culpable officers to be made in accordance with notices given to them by the Board,

for determining, in cases of an employer in relation to which there is more than one culpable officer, the proportion of the amount of funding recoverable from the employer that is payable by each culpable officer,

for the payment of interest at the prescribed rate on sums due to or from the Board, and for determining the date from which interest is to be calculated, and

for appeals with respect to matters arising under the regulations.

any director, manager, secretary or other similar officer of the body corporate, or any person purporting to act as such, and

in a case where the affairs of the body corporate are managed by its members, any member of the body corporate exercising functions of management with respect to it or purporting to do so.

section 8(1) (if the award related to child tax credit), or

section 10(1) (if it related to working tax credit),

the amount of the tax credit paid to him or them for that tax year was less than the amount of the tax credit to which it was so determined that he is entitled or they are jointly entitled, or

no payment of the tax credit was made to him or them for that tax year,

makes an incorrect statement or declaration in or in connection with a claim for a tax credit or a notification of a change of circumstances given in accordance with regulations under section 6 or in response to a notice under section 17, or

gives incorrect information or evidence in response to a requirement imposed on him by virtue of section 14(2), 15(2), 16(3), 18(10) or 19(2) or regulations under section 25,

under paragraph (a) of that subsection in respect of the claim, a notification relating to the tax credit claimed or a notice relating to the tax credit awarded on the claim, or

under paragraph (b) of that subsection in respect of a requirement imposed on him with respect to the tax credit for the period,

in or in connection with a claim or notification referred to in subsection (1), or

in response to a notice so referred to,

to provide any information or evidence which he is required to provide by virtue of section 14(2), 15(2), 16(3), 18(10) or 19(2) or regulations under section 25, or

to comply with a requirement imposed on him by a notice under section 17 by virtue of subsection (2)(a), (4)(a) or (6)(a) of that section,

a penalty not exceeding £300, and

if the failure continues after a penalty is imposed under paragraph (a), a further penalty or penalties not exceeding £60 for each day on which the failure continues after the day on which the penalty under that paragraph was imposed (but excluding any day for which a penalty under this paragraph has already been imposed).

if he provided, complied with or gave it within such further time (if any) as the Board may have allowed,

if he had a reasonable excuse for not providing, complying with or giving it by that time, or

if, after having had such an excuse, he provided, complied with or gave it without unreasonable delay.

on summary conviction, to imprisonment for a term not exceeding six months, or a fine not exceeding the statutory maximum, or both, or

on conviction on indictment, to imprisonment for a term not exceeding seven years, or a fine, or both.

in the case of an amount treated as an overpayment by virtue of section 28(6), the date of the decision under section 16 to terminate the award, and

in any other case, the date specified for the purposes of subsection (4) of section 17 in the notice given to the person or persons under that section in relation to the tax credit.

a decision under section 14(1), 15(1), 16(1), 19(3) or 20(1) or (4) or regulations under section 21,

the relevant section 18 decision in relation to a person or persons and a tax credit for a tax year and any revision of that decision under that section,

a determination of a penalty under paragraph 1 of Schedule 2, and

a decision under section 37(1).

in a case in which a decision must be made under subsection (6) of section 18 in relation to the person or persons and the tax credit for the tax year, that decision, and

in any other case, the decision under subsection (1) of that section in relation to the person or persons and the tax credit for the tax year.

the matters required by section 2(5) to be set forth in the accounts mentioned in section 13 of the Inland Revenue Regulation Act 1890 (c. 21),

the number of awards of child tax credit and of working tax credit,

the number of enquiries conducted under section 19,

the number of penalties imposed under this Part, and

the number of prosecutions and convictions for offences connected with tax credits.

under subsection (1)(a) of section 7,

for the purposes of any of paragraphs (a) to (d) of subsection (3) of that section,

under section 9,

under section 11, otherwise than by virtue of section 12, or

under subsection (2) of section 13, otherwise than by virtue of subsection (3) of that section.

for excluding entitlement to, or to a prescribed element of, child tax credit or working tax credit (or both), or

for this Part to apply subject to other prescribed modifications.

he is a party to a marriage entered into under a law which permits polygamy, and

either party to the marriage has a spouse additional to the other party.

the reference to assignment is to assignation (“assign” being construed accordingly), and

the reference to the bankruptcy of a person is to the sequestration of his estate or the appointment on his estate of a judicial factor under section 41 of the Solicitors (Scotland) Act 1980 (c. 46).