Tax Credits Act 1999

6 Payment of tax credit by employers etc

(1) On the making to any person (“the employee”) of any payment of, or on account of, any income assessable to income tax under Schedule E, any tax credit to which he is entitled shall, subject to and in accordance with regulations made by the Board under this section, be paid by the person making the payment (“the employer”).

(2) The Board shall make regulations with respect to the payment of tax credit by employers, and those regulations may, in particular, include provision—

(a) for requiring employers to make payments of tax credit by reference to notifications of entitlement furnished to them by the Board;

(b) for the production of wages sheets and other documents and records to officers of the Board for the purpose of enabling them to satisfy themselves that tax credit has been and is being paid, in accordance with the regulations, to employees who are entitled to it;

(c) for requiring employers to provide information to employees (in their itemised pay statements or otherwise);

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

(e) for the recovery by the Board of any sums overpaid to employers under paragraph (d) above;

(f) for the payment of interest on sums due from or to the Board, and for determining the date from which interest is to be calculated; and

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

(3) Regulations under this section—

(a) may make different provision for different cases or circumstances; and

(b) shall be made by statutory instrument which shall be subject to annulment in pursuance of a resolution of either House of Parliament.

(4) This section shall come into force on 6th April 2000.