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Changes over time for: Cross Heading: Tax Credits Act 2002 (c. 21)


Timeline of Changes
This timeline shows the different points in time where a change occurred. The dates will coincide with the earliest date on which the change (e.g an insertion, a repeal or a substitution) that was applied came into force. The first date in the timeline will usually be the earliest date when the provision came into force. In some cases the first date is 01/02/1991 (or for Northern Ireland legislation 01/01/2006). This date is our basedate. No versions before this date are available. For further information see the Editorial Practice Guide and Glossary under Help.
Status:
Point in time view as at 08/05/2012.
Changes to legislation:
Commissioners for Revenue and Customs Act 2005, Cross Heading: Tax Credits Act 2002 (c. 21) is up to date with all changes known to be in force on or before 07 March 2025. 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.

Changes to Legislation
Changes and effects yet to be applied by the editorial team are only applicable when viewing the latest version or prospective version of legislation. They are therefore not accessible when viewing legislation as at a specific point in time. To view the ‘Changes to Legislation’ information for this provision return to the latest version view using the options provided in the ‘What Version’ box above.
Tax Credits Act 2002 (c. 21)U.K.
88U.K.For section 2 of the Tax Credits Act 2002 (functions of Inland Revenue) substitute—
“2Functions of Commissioners for Revenue and Customs
The Commissioners for Her Majesty’s Revenue and Customs shall be responsible for the payment and management of tax credits.”
89U.K.Section 40(1)(a) of that Act (annual reports) shall cease to have effect.
90U.K.For section 53 of that Act, susbtitute—
“53General functions of Commissioners for Revenue and Customs
The Commissioners for Her Majesty’s Revenue and Customs shall be responsible for the payment and management of child benefit and guardian’s allowance.”
91U.K.Paragraph 2 of Schedule 5 to that Act (use and disclosure of information) shall cease to have effect.
92U.K.To the extent that the Tax Credits Act 1999 (c. 10) is saved by the Tax Credits Act 2002 (Commencement No. 4, Transitional and Savings) Order 2003 (S.I. 2003/962), the modifications made by paragraphs 88 to 91 shall have effect in relation to the relevant provisions of that Act as they have effect in relation to the Tax Credits Act 2002 (c. 21).
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