Tax Credits Act 1999

1 (1) An employee has the right not to be subjected to any detriment by any act, or any deliberate failure to act, by his employer, done on the ground that—

(a) any action was taken, or was proposed to be taken, by or on behalf of the employee with a view to enforcing, or otherwise securing the benefit of, a right conferred on the employee by regulations under section 6(2)(a) or (c) above;

(b) a penalty was imposed on the employer, or proceedings for a penalty were brought against him, under section 9 above, as a result of action taken by or on behalf of the employee for the purpose of enforcing, or otherwise securing the benefit of, such a right; or

(c) the employee is entitled, or will or may be entitled, to tax credit.

(2) It is immaterial for the purposes of paragraph (a) or (b) of sub-paragraph (1) above—

(a) whether or not the employee has the right; or

(b) whether or not the right has been infringed;

but, for that sub-paragraph to apply, the claim to the right and, if applicable, the claim that it has been infringed, must be made in good faith.

(3) Except where the employee is dismissed in circumstances in which—

(a) by virtue of section 197 of the [1996 c. 18.] Employment Rights Act 1996 (fixed term contracts), Part X of that Act (unfair dismissal) does not apply to the dismissal; or

(b) in relation to Northern Ireland, by virtue of Article 240 of [S.I. 1996/1919(N.I.16).] the Employment Rights (Northern Ireland) Order 1996 (corresponding provision for Northern Ireland), Part XI of that Order does not apply to the dismissal,

this paragraph does not apply where the detriment in question amounts to dismissal within the meaning of that Part.