Explanatory Note
(This note is not part of the Order)
This Order is the first commencement order made under the Tax Credits Act 2002 (“the Act”) and brings into force the majority of the provisions in Parts 1 and 3 of the Act on the dates, and for the purposes, set out in the Order. Article 3 of the Order makes a transitional provision in connection with the definition of “the previous year income” in section 7(5) of the Act.
Provisions of the Act which are not the subject of this Order are—
section 1(3) (abolition of benefits superseded by tax credits)
section 47 and Schedule 3 (consequential amendments)
save as regards section 6 of the Tax Credits Act 1999 (c. 10), section 60 and Schedule 6 (repeals)
Part 2 of the Act (Child Benefit and Guardian’s Allowance)