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Tax Credits Act 2002
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Changes over time for: Section 30
Version Superseded: 15/01/2021
Alternative versions:
- 01/01/2003- Amendment
- 29/04/2013- Amendment
- 06/04/2014- Amendment
- 05/06/2016
Point in time - 15/01/2021- Amendment
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Tax Credits Act 2002, Section 30 is up to date with all changes known to be in force on or before 27 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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30 UnderpaymentsU.K.
This section has no associated Explanatory Notes
(1)Where it has been determined in accordance with the provision made by and by virtue of sections 18 to [F121B] that a person was entitled, or persons were jointly entitled, to a tax credit for a tax year and either—
(a)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
(b)no payment of the tax credit was made to him or them for that tax year,
the amount of the difference, or of his entitlement or their joint entitlement, must be paid to him or to whichever of them is prescribed.
(2)Where the claim for the tax credit was made by one person on behalf of another, the payment is to be made to whichever of those persons is prescribed.
Textual Amendments
F1Word in s. 30(1) substituted (6.4.2014) by The Tax Credits, Child Benefit and Guardian’s Allowance Reviews and Appeals Order 2014 (S.I. 2014/886), arts. 1(1), 2(8) (with art. 1(5))
Modifications etc. (not altering text)
C1S. 30(1) modified (E.W.S.) (29.4.2013) by The Universal Credit (Transitional Provisions) Regulations 2013 (S.I. 2013/386), reg. 1(2), Sch. para. 11
Commencement Information
I1S. 30 wholly in force at 6.4.2003; s. 30 not in force at Royal Assent, see s. 61; s. 30 in force for certain purposes at 1.1.2003 and otherwise in force at 6.4.2003 by S.I. 2002/1727, art. 2
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