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U.K.

Tax Credits Act 2002

2002 CHAPTER 21

An Act to make provision for tax credits; to amend the law about child benefit and guardian’s allowance; and for connected purposes.

[8th July 2002]

Be it enacted by the Queen’s most Excellent Majesty, by and with the advice and consent of the Lords Spiritual and Temporal, and Commons, in this present Parliament assembled, and by the authority of the same, as follows:—

Modifications etc. (not altering text)

C3Act applied (with modifications) (E.W.S.) by S.I. 2014/1230 reg. 12A(2), Sch. (as inserted (13.10.2014) by The Universal Credit (Transitional Provisions) (Amendment) Regulations 2014 (S.I. 2014/1626), regs. 1(2), 4(1))

C5Act applied (with modifications) (N.I.) (coming into force in accordance with reg.1 of the amending Rule) by The Universal Credit (Transitional Provisions) Regulations (Northern Ireland) 2016 (S.R. 2016/226), reg. 11(2), Sch.

C6Act applied (with modifications) (N.I.) (coming into force in accordance with reg 1 of the amending Rule) by The Universal Credit (Transitional Provisions) Regulations (Northern Ireland) 2016 (S.R. 2016/226), reg. 10(2)-(6)

C7Act applied (with modifications) (coming into force in accordance with reg.1 of the amending Rule) by The Universal Credit (Transitional Provisions) Regulations (Northern Ireland) 2016 (S.R. 2016/226), Sch. paras. 1-10

F1Part 1U.K.Tax credits

Textual Amendments

GeneralU.K.

1 IntroductoryU.K.

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2 Functions of Commissioners for Revenue and CustomsU.K.

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3 ClaimsU.K.

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4 Claims: supplementaryU.K.

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5 Period of awardsU.K.

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6 Notifications of changes of circumstancesU.K.

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7 Income testU.K.

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Child tax creditU.K.

8 EntitlementU.K.

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9 Maximum rateU.K.

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Working tax creditU.K.

10 EntitlementU.K.

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11 Maximum rateU.K.

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12 Child care elementU.K.

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RateU.K.

13 RateU.K.

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DecisionsU.K.

14 Initial decisionsU.K.

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15 Revised decisions after notificationsU.K.

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16 Other revised decisionsU.K.

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17 Final noticeU.K.

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18 Decisions after final noticeU.K.

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19 Power to enquireU.K.

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20 Decisions on discoveryU.K.

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21 Decisions subject to official errorU.K.

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21AReview of decisionsU.K.

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21BLate application for a reviewU.K.

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22 Information etc. requirements: supplementaryU.K.

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23 Notice of decisionsU.K.

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PaymentU.K.

24 PaymentsU.K.

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25 Payments of working tax credit by employersU.K.

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26 Liability of officers for sums paid to employersU.K.

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27 Rights of employeesU.K.

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28 OverpaymentsU.K.

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29 Recovery of overpaymentsU.K.

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30 UnderpaymentsU.K.

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PenaltiesU.K.

31 Incorrect statements etc.U.K.

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32 Failure to comply with requirementsU.K.

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33 Failure by employers to make correct paymentsU.K.

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34 SupplementaryU.K.

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FraudU.K.

35 Offence of fraudU.K.

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36 Powers in relation to documentsU.K.

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Loss of tax credit provisionsU.K.

36ALoss of working tax credit in case of conviction etc for benefit offenceU.K.

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36BSection 36A: supplementaryU.K.

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36CLoss of working tax credit for repeated benefit fraudU.K.

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36DSection 36C: supplementaryU.K.

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InterestU.K.

37 InterestU.K.

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AppealsU.K.

38 AppealsU.K.

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39 Exercise of right of appealU.K.

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39A.Late appealsE+W+S

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SupplementaryU.K.

40 Annual reportsU.K.

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41 Annual reviewU.K.

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42 Persons subject to immigration controlU.K.

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43 Polygamous marriagesU.K.

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44 Crown employmentU.K.

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45 InalienabilityU.K.

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46 Giving of notices by BoardU.K.

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47 Consequential amendmentsU.K.

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48 InterpretationU.K.

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Part 2 U.K.Child benefit and guardian’s allowance

Transfer of functions etc.U.K.

49 Functions transferred to TreasuryU.K.

(1)The functions of the Secretary of State under—

(a)section 77 of the Social Security Contributions and Benefits Act 1992 (c. 4) (guardian’s allowance: Great Britain),

(b)Part 9 of that Act (child benefit: Great Britain), except F2... paragraphs 5 and 6(1) of Schedule 10,

(c)section 80 of the Social Security Administration Act 1992 (c. 5) (overlap with benefits under legislation of other member States: Great Britain), and

(d)section 72 of the Social Security Act 1998 (c. 14) (power to reduce child benefit for lone parents: Great Britain),

are transferred to the Treasury.

(2)The functions of the Northern Ireland Department under—

(a)section 77 of the Social Security Contributions and Benefits (Northern Ireland) Act 1992 (c. 7) (guardian’s allowance: Northern Ireland),

(b)Part 9 of that Act (child benefit: Northern Ireland), except F3... paragraphs 5 and 6(1) of Schedule 10,

(c)section 76 of the Social Security Administration (Northern Ireland) Act 1992 (c. 8) (overlap with benefits under legislation of other member States: Northern Ireland), and

(d)Article 68 of the Social Security (Northern Ireland) Order 1998 (1998/1506 (N.I. 10)) (power to reduce child benefit for lone parents: Northern Ireland),

are transferred to the Treasury.

(3)The functions of the Secretary of State under Part 10 of the Social Security Administration Act 1992 (c. 5) (review and alteration of benefits: Great Britain) so far as relating to child benefit and guardian’s allowance are transferred to the Treasury.

(4)The functions of the Northern Ireland Department under sections 132 to 134of the Social Security Administration (Northern Ireland) Act 1992 (c. 8) (review and alteration of benefits: Northern Ireland) so far as relating to child benefit and guardian’s allowance are transferred to the Treasury.

Textual Amendments

F2Words in s. 49(1)(b) repealed (E.W.S.) (10.4.2006) by Child Benefit Act 2005 (c. 6), s. 6(2), Sch. 2 Pt. 1

F3Words in s. 49(2)(b) repealed (N.I.) (10.4.2006) by Child Benefit Act 2005 (c. 6), s. 6(2), Sch. 2 Pt. 2

Commencement Information

I1S. 49 wholly in force at 7.4.2003; s. 49 not in force at Royal Assent, see s. 61; s. 49 in force for certain purposes at 1.4.2003 and otherwise in force at 7.4.2003 by S.I. 2003/392, art. 2

50 Functions transferred to BoardU.K.

(1)The functions of the Secretary of State and the Northern Ireland Department under the provisions specified in subsection (2), so far as relating to child benefit and guardian’s allowance, are transferred to the Board.

(2)The provisions referred to in subsection (1) are—

(a)the Social Security Contributions and Benefits Act 1992 (c. 4),

(b)the Social Security Administration Act 1992, except Part 13 (advisory bodies and consultation: Great Britain),

(c)the Social Security Contributions and Benefits (Northern Ireland) Act 1992 (c. 7),

(d)the Social Security Administration (Northern Ireland) Act 1992, except Part 12 (advisory bodies and consultation: Northern Ireland),

(e)Chapter 2 of Part 1 of the Social Security Act 1998 (c. 14) (social security decisions and appeals: Great Britain),

(f)Chapter 2 of Part 2 of the Social Security (Northern Ireland) Order 1998 (1998/1506 (N.I. 10)) (social security decisions and appeals: Northern Ireland), and

(g)any subordinate legislation made under any of the provisions specified in section 49 or any of the preceding provisions of this subsection.

(3)This section has effect subject to section 49.

Commencement Information

I2S. 50 wholly in force at 7.4.2003; s. 50 not in force at Royal Assent, see s. 61; s. 50 in force for certain purposes at 1.4.2003 and otherwise in force at 7.4.2003 by S.I. 2003/392, art. 2

51 Consequential amendmentsU.K.

Schedule 4 (amendments consequential on transfer of functions made by sections 49 and 50) has effect.

Commencement Information

I3S. 51 wholly in force at 7.4.2003; s. 51 not in force at Royal Assent, see s. 61; s. 51 in force for certain purposes at 26.2.2003 and 1.4.2003 and otherwise in force at 7.4.2003 by S.I. 2003/392, art. 2

52 Transfer of property, rights and liabilitiesU.K.

(1)This subsection transfers to and vests in the Treasury the property, rights and liabilities to which the Secretary of State or the Northern Ireland Department is entitled or subject in connection with functions transferred to the Treasury by section 49 immediately before they are transferred.

(2)This subsection transfers to and vests in the Board the property, rights and liabilities to which the Secretary of State or the Northern Ireland Department is entitled or subject in connection with functions transferred to the Board by section 50 immediately before they are transferred.

(3)A certificate given by the Treasury that any property has been transferred by subsection (1) is conclusive evidence of the transfer; and a certificate given by the Board that any property has been transferred by subsection (2) is conclusive evidence of the transfer.

(4)Subsections (1) and (2) have effect in relation to property, rights and liabilities in spite of any provision (of whatever nature) which would prevent or restrict transfer otherwise than by this section.

(5)Subsections (1) and (2) do not apply to contracts within subsection (6); but any term of such a contract about the provision of goods or services to the Secretary of State (or a government department) or the Northern Ireland Department is to be taken to refer also to the Board in connection with any function transferred by section 49 or 50.

(6)The contracts within this subsection are contracts for the supply of goods or services to the Secretary of State or the Northern Ireland Department—

(a)which relate partly to functions transferred by section 49 or 50 and partly to other functions, or

(b)the terms of which are wholly or partly determined by a contract within paragraph (a).

(7)Her Majesty may by Order in Council make such provision for the transfer to [F4the statutory home civil service] of persons employed in the Northern Ireland Civil Service as appears to Her Majesty to be appropriate in consequence of the transfer of functions made by sections 49 and 50.

[F5(8)In subsection (7) “the statutory home civil service” means the civil service (excluding Her Majesty's diplomatic service) within the meaning of Chapter 1 of Part 1 of the Constitutional Reform and Governance Act 2010 (see section 1(4) of that Act).]

Textual Amendments

Commencement Information

I4S. 52 wholly in force at 7.4.2003; s. 52 not in force at Royal Assent, see s. 61; s. 52 in force for certain purposes at 26.2.2003 and 1.4.2003 and otherwise in force at 7.4.2003 by S.I. 2003/392, art. 2

[F653General functions of Commissioners for Revenue and CustomsU.K.

The Commissioners for Her Majesty’s Revenue and Customs shall be responsible for the payment and management of child benefit and guardian’s allowance.]

54 Transitional provisionsU.K.

(1)Any function covered by section 49 which is a function of making subordinate legislation may be exercised by the Treasury at any time after the passing of this Act if the subordinate legislation made in the exercise of the function comes into force after the commencement of that section.

(2)Any function covered by section 50 which is a function of making subordinate legislation may be exercised by the Board at any time after the passing of this Act if the subordinate legislation made in the exercise of the function comes into force after the commencement of that section.

(3)Nothing in section 49 or 50 affects the validity of anything done by or in relation to the Secretary of State or the Northern Ireland Department before its commencement.

(4)Anything (including legal proceedings) relating to any functions transferred by section 49, or any property, rights or liabilities transferred by section 52(1), which is in the course of being done or carried on by or in relation to the Secretary of State or the Northern Ireland Department immediately before the transfer may be continued by or in relation to the Treasury.

(5)Anything (including legal proceedings) relating to any functions transferred by section 50, or any property, rights or liabilities transferred by section 52(2), which is in the course of being done or carried on by or in relation to the Secretary of State or the Northern Ireland Department immediately before the transfer may be continued by or in relation to the Board.

(6)Anything done by the Secretary of State or the Northern Ireland Department for the purposes of or in connection with any functions transferred by section 49, or any property, rights or liabilities transferred by section 52(1), which is in effect immediately before the transfer has effect afterwards as if done by the Treasury.

(7)Anything done by the Secretary of State or the Northern Ireland Department for the purposes of or in connection with any functions transferred by section 50, or any property, rights or liabilities transferred by section 52(2), which is in effect immediately before the transfer has effect afterwards as if done by the Board.

(8)The Treasury is substituted for the Secretary of State or the Northern Ireland Department in any subordinate legislation, any contracts or other documents and any legal proceedings relating to any functions transferred by section 49, or any property, rights or liabilities transferred by section 52(1), made or commenced before the transfer.

(9)The Board are substituted for the Secretary of State or the Northern Ireland Department in any subordinate legislation, any contracts or other documents and any legal proceedings relating to any functions transferred by section 50, or any property, rights or liabilities transferred by section 52(2), made or commenced before the transfer.

(10)Any order made under section 8 of the Electronic Communications Act 2000 (c. 7) which—

(a)modifies provisions relating to child benefit or guardian’s allowance, and

(b)is in force immediately before the commencement of this subsection,

is to continue to have effect for the purposes of child benefit and guardian’s allowance, despite subsection (7) of that section, until regulations made by the Board under section 132 of the Finance Act 1999 (c. 16) which are expressed to supersede that order come into force.

Commencement Information

I5S. 54 wholly in force at 7.4.2003; s. 54(1)(2) in force at Royal Assent, see s. 61; s. 54(3)-(10) in force for certain purposes at 26.2.2003 and 1.4.2003 and otherwise in force at 7.4.2003 by S.I. 2003/392, art. 2

Minor amendmentsU.K.

55 Continuing entitlement after death of childU.K.

(1)Insert the section set out in subsection (2)—

(a)in the Social Security Contributions and Benefits Act 1992 (c. 4) after section 145 (as section 145A), and

(b)in the Social Security Contributions and Benefits (Northern Ireland) Act 1992 (c. 7) after section 141 (as section 141A).

(2)The section is—

Entitlement after death of child

(1)If a child dies and a person is entitled to child benefit in respect of him for the week in which his death occurs, that person shall be entitled to child benefit in respect of the child for a prescribed period following that week.

(2)If the person entitled to child benefit under subsection (1) dies before the end of that prescribed period and, at the time of his death, was—

(a)a member of a married couple and living with the person to whom he was married, or

(b)a member of an unmarried couple,

that other member of the married couple or unmarried couple shall be entitled to child benefit for the period for which the dead person would have been entitled to child benefit under subsection (1) above but for his death.

(3)If a child dies before the end of the week in which he is born, subsections (1) and (2) apply in his case as if references to the person entitled to child benefit in respect of a child for the week in which his death occurs were to the person who would have been so entitled if the child had been alive at the beginning of that week (and if any conditions which were satisfied, and any facts which existed, at the time of his death were satisfied or existed then).

(4)Where a person is entitled to child benefit in respect of a child under this section, section 77 applies with the omission of subsections (4) to (6).

(5)In this section—

  • married couple” means a man and a woman who are married to each other and are neither—

    (a)

    separated under a court order, nor

    (b)

    separated in circumstances in which the separation is likely to be permanent, and

  • unmarried couple” means a man and a woman who are not a married couple but are living together as husband and wife.

Modifications etc. (not altering text)

C8S. 55 wholly in force at 7.4.2003; s. 55 not in force at Royal Assent, see s. 61; s. 55 in force for certain purposes at 26.2.2003 and 1.4.2003 and otherwise in force at 7.4.2003 by S.I. 2003/392, art. 2

56 Presence in United KingdomU.K.

(1)For section 146 of the Social Security Contributions and Benefits Act 1992 (c. 4) (persons outside Great Britain) substitute—

146 Presence in Great Britain

(1)No child benefit shall be payable in respect of a child for a week unless he is in Great Britain in that week.

(2)No person shall be entitled to child benefit for a week unless he is in Great Britain in that week.

(3)Circumstances may be prescribed in which a child or other person is to be treated for the purposes of this section as being, or as not being, in Great Britain.

(2)For section 142 of the Social Security Contributions and Benefits (Northern Ireland) Act 1992 (c. 7) (persons outside Northern Ireland) substitute—

142 Presence in Northern Ireland

(1)No child benefit shall be payable in respect of a child for a week unless he is in Northern Ireland in that week.

(2)No person shall be entitled to child benefit for a week unless he is in Northern Ireland in that week.

(3)Circumstances may be prescribed in which a child or other person is to be treated for the purposes of this section as being, or as not being, in Northern Ireland.

Commencement Information

I6S. 56 wholly in force at 7.4.2003; s. 56 not in force at Royal Assent, see s. 61; s. 56 in force for certain purposes at 26.2.2003 and 1.4.2003 and otherwise in force at 7.4.2003 by S.I. 2003/392, art. 2 (with art. 3)

57 Abolition of exclusion of tax exempt personsU.K.

In Schedule 9 to—

(a)the Social Security Contributions and Benefits Act 1992, and

(b)the Social Security Contributions and Benefits (Northern Ireland) Act 1992,

omit paragraph 4 (person not entitled to child benefit if he or other prescribed person is exempt from tax under prescribed provisions).

Commencement Information

I7S. 57 wholly in force at 7.4.2003; s. 57 not in force at Royal Assent, see s. 61; s. 57 in force for certain purposes at 26.2.2003 and 1.4.2003 and otherwise in force at 7.4.2003 by S.I. 2003/392, art. 2

Part 3 U.K.Supplementary

Information etc.U.K.

58 Administrative arrangementsU.K.

(1)This section applies where regulations under—

(a)section 4 or 6 of this Act,

(b)section 5 of the Social Security Administration Act 1992 (c. 5), or

(c)section 5 of the Social Security Administration (Northern Ireland) Act 1992 (c. 8),

permit or require a claim or notification relating to a tax credit, child benefit or guardian’s allowance to be made or given to a relevant authority.

(2)Where this section applies, regulations may make provision—

(a)for information or evidence relating to tax credits, child benefit or guardian’s allowance to be provided to the relevant authority (whether by persons by whom such claims and notifications are or have been made or given, by the Board or by other persons),

(b)for the giving of information or advice by a relevant authority to persons by whom such claims or notifications are or have been made or given, and

(c)for the recording, verification and holding, and the forwarding to the Board or a person providing services to the Board, of claims and notifications received by virtue of the regulations referred to in subsection (1) and information or evidence received by virtue of paragraph (a),

(3)Relevant authority” means—

(a)the Secretary of State,

(b)the Northern Ireland Department, or

(c)a person providing services to the Secretary of State or the Northern Ireland Department.

Commencement Information

I8S. 58 wholly in force at 26.2.2003; s. 58 not in force at Royal Assent, see s. 61; s. 58 in force for certain purposes at 9.7.2002 by S.I. 2002/1727, art. 2; s. 58 in force in so far as not already in force at 26.2.2003 by S.I. 2003/392, art. 2

59 Use and disclosure of informationU.K.

Schedule 5 (use and disclosure of information) has effect.

Commencement Information

I9S. 59 wholly in force at 1.4.2003; s. 59 not in force at Royal Assent, see s. 61; s. 59 in force for certain purposes at 1.8.2002 by S.I. 2002/1727, art. 2; s. 59 in force for certain purposes at 26.2.2003 and otherwise in force at 1.4.2003 by S.I. 2003/392, art. 2

Other supplementary provisionsU.K.

60 RepealsU.K.

Schedule 6 (repeals) has effect.

Commencement Information

I10S. 60 partly in force; s. 60 not in force at Royal Assent, see s. 61; s. 60 in force for certain purposes at 27.8.2002 and after the expiry of a period of 26 weeks from the date of commencement of the award for certain further purposes by S.I. 2002/1727, art. 2; s. 60 in force for certain purposes at 26.2.2003, 1.4.2003 and 7.4.2003 by S.I. 2003/392, art. 2; s. 60 in force for certain purposes at 6.4.2003 by S.I. 2003/938, art. 2, Sch. (with art. 3) and by S.I 2003/962, {art. 2(3)(c)} (with savings in S.R. 2003/212, art. 2); s. 60 in force for certain further purposes at 8.4.2003 by S.I. 2003/962, art. 2(4)(c)

61 CommencementU.K.

Apart from section 54(1) and (2), the preceding provisions of this Act come into force in accordance with orders made by the Treasury.

Subordinate Legislation Made

P1S. 61 power partly exercised: different dates appointed for specified provisions by {S.I. 2002/1727}, art. 2, {S.I. 2003/392}, art. 2, {S.I. 2003/938}, art. 2, Sch. and {S.I. 2003/962}, art. 2

62 Transitional provisions and savingsU.K.

(1)The Secretary of State may by order make as respects England and Wales and Scotland, and the Northern Ireland Department may by order make as respects Northern Ireland, any transitional provisions or savings which appear appropriate in connection with the commencement of the abolition of the increases referred to in section 1(3)(e).

(2)Subject to any provision made by virtue of subsection (1), the Treasury may by order make any transitional provisions or savings which appear appropriate in connection with the commencement of any provision of this Act.

63 Tax credits appeals etc.: temporary modificationsU.K.

(1)Until such day as the Treasury may by order appoint, Part 1 of this Act has effect subject to the modifications specified in this section; and an order under this subsection may include any transitional provisions or savings which appear appropriate.

[F7(2)Except in the case of an appeal against an employer penalty, an appeal under section 38 is to—

(a)in Great Britain, the First-tier Tribunal; or

(b)in Northern Ireland, the appeal tribunal;

  • and in either case section 39(6) shall not apply.]

[F8(3)The function of giving a direction under section 19(10) is a function of—

(a)in Great Britain, the First-tier Tribunal; or

(b)in Northern Ireland, the appeal tribunal;

and in either case the relevant provisions of Part 5 of the Taxes Management Act 1970 shall not apply.]

[F9(4)In Northern Ireland, except in the case of an employer information penalty, proceedings under paragraph 3 of Schedule 2 are by way of information in writing, made to the appeal tribunal (rather than to the tribunal), and upon summons issued by them to the defendant to appear before them at a time and place stated in the summons; and they must hear and decide each case in a summary way.]

(5)So far as is appropriate in consequence of subsections (2) to (4)—

(a)the references to the [F10tribunal in section 19(10)] and paragraphs 2 and 3(2) of Schedule 2 are to [F11the First-tier Tribunal or] the [F12appeal tribunal], F13...

F14(b). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

[F15(6)In Northern Ireland, an appeal under paragraph 2(2) or 4(1) of Schedule 2 from a decision of, or against the determination of a penalty by, the appeal tribunal lies to the Northern Ireland Social Security Commissioner (rather than to the Upper Tribunal).]

(7)So far as is appropriate in consequence of subsection (6), the references in paragraphs 2(2) and 4 of Schedule 2 [F16to the Upper Tribunal are to the Northern Ireland Social Security Commissioner].

(8)Regulations may apply any provision contained in—

(a)Chapter 2 of Part 1 of the Social Security Act 1998 (c. 14) (social security appeals: Great Britain),

(b)Chapter 2 of Part 2 of the Social Security (Northern Ireland) Order 1998 (S.I. 1998/1506 (N.I. 10)) (social security appeals: Northern Ireland), or

(c)section 54 of the Taxes Management Act 1970 (c. 9) (settling of appeals by agreement),

in relation to appeals which, by virtue of this section, are to [F17the First-tier Tribunal or] the [F18appeal tribunal or lie to] a Northern Ireland Social Security Commissioner, but subject to such modifications as are prescribed.

F19(9). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

[F20(10)“Appeal tribunal” means an appeal tribunal constituted under Chapter 1 of Part 2 of the Social Security (Northern Ireland) Order 1998.]

(11)Employer penalty” means—

(a)a penalty under section 31 or 32 relating to a requirement imposed by virtue of regulations under section 25, or

(b)a penalty under section 33.

(12)Employer information penalty” means a penalty under section 32(2)(a) relating to a requirement imposed by virtue of regulations under section 25.

(13)[F21“Northern Ireland Social Security Commissioner” means]the Chief Social Security Commissioner or any other Social Security Commissioner appointed under the Social Security Administration (Northern Ireland) Act 1992 (c. 8) or a tribunal of two or more Commissioners constituted under Article 16(7) of the Social Security (Northern Ireland) Order 1998 (S.I. 1998/1506 (N.I. 10)).

[F22(14)“tribunal” (other than in the expression “appeal tribunal”) shall have the meaning in section 47C of the Taxes Management Act 1970.]

Textual Amendments

64 Northern IrelandU.K.

(1)The Northern Ireland Act 1998 (c. 47) has effect subject to the amendments in subsections (2) and (3).

(2)In Schedule 2 (excepted matters), after paragraph 10 insert—

10ATax credits under Part 1 of the Tax Credits Act 2002.

10BChild benefit and guardian’s allowance.

(3)In section 87 (consultation and co-ordination on social security matters), after subsection (6) insert—

(6A)But this section does not apply to the legislation referred to in subsection (6) to the extent that it relates to child benefit or guardian’s allowance.

(4)For the purposes of that Act, a provision of—

(a)an Act of the Northern Ireland Assembly, or

(b)a Bill for such an Act,

which amends or repeals any of the provisions of the Employment Rights (Northern Ireland) Order 1996 (S.I. 1996/1919 (N.I. 16)) dealt with in Schedule 1 shall not be treated as dealing with tax credits if the Act or Bill deals with employment rights conferred otherwise than by that Schedule in the same way.

65 Regulations, orders and schemesU.K.

(1)Any power to make regulations under sections 3, 7 to 13, 42 and 43, and any power to make regulations under this Act prescribing a rate of interest, is exercisable by the Treasury.

(2)Any other power to make regulations under this Act is exercisable by the Board.

(3)Subject to subsection (4), any power to make regulations, orders or schemes under this Act is exercisable by statutory instrument.

(4)The power—

(a)of the Department of Health, Social Services and Public Safety to make schemes under section 12(5), and

(b)of the Northern Ireland Department to make orders under section 62(1),

is exercisable by statutory rule for the purposes of the Statutory Rules (Northern Ireland) Order 1979 (S.I. 1979/1573 (N.I. 12)).

(5)Regulations may not be made under section 25 or 26 in relation to appeals in Scotland without the consent of the Scottish Ministers.

(6)Regulations may not be made under section 39(6) or 63(8) without the consent of the Lord Chancellor [F23, the Department of Justice in Northern Ireland] and the Scottish Ministers.

(7)Any power to make regulations under this Act may be exercised—

(a)in relation to all cases to which it extends, to all those cases with prescribed exceptions or to prescribed cases or classes of case,

(b)so as to make as respects the cases in relation to which it is exercised the full provision to which it extends or any less provision (whether by way of exception or otherwise),

(c)so as to make the same provision for all cases in relation to which it is exercised or different provision for different cases or classes of case or different provision as respects the same case or class of case for different purposes,

(d)so as to make provision unconditionally or subject to any prescribed condition,

(e)so as to provide for a person to exercise a discretion in dealing with any matter.

(8)Any regulations made under a power under this Act to prescribe a rate of interest may—

(a)either themselves specify a rate of interest or make provision for any such rate to be determined by reference to such rate or the average of such rates as may be referred to in the regulations,

(b)provide for rates to be reduced below, or increased above, what they otherwise would be by specified amounts or by reference to specified formulae,

(c)provide for rates arrived at by reference to averages to be rounded up or down,

(d)provide for circumstances in which alteration of a rate of interest is or is not to take place, and

(e)provide that alterations of rates are to have effect for periods beginning on or after a day determined in accordance with the regulations in relation to interest running from before that day as well as from or from after that day.

(9)Any power to make regulations or a scheme under this Act includes power to make any incidental, supplementary, consequential or transitional provision which appears appropriate for the purposes of, or in connection with, the regulations or scheme.

66 Parliamentary etc. control of instrumentsU.K.

(1)No [F24order or] regulations to which this subsection applies may be made unless a draft of the instrument containing [F25the order or regulations] (whether or not together with other provisions) has been laid before, and approved by a resolution of, each House of Parliament.

(2)Subsection (1) applies to—

[F26(za)an order made by the Treasury under section 36A(8) or 36C(9),

(zb)regulations made under section 36A(5) or 36C(4),]

(a)regulations prescribing monetary amounts that are required to be reviewed under section 41,

(b)regulations made by virtue of subsection (2) of section 12 prescribing the amount in excess of which charges are not taken into account for the purposes of that subsection, and

(c)the first regulations made under sections 7(8) and (9), 9, 11, 12 and 13(2).

(3)A statutory instrument containing—

(a)[F27an order or] regulations under this Act,

(b)a scheme made by the Secretary of State under section 12(5), or

(c)an Order in Council under section 52(7),

is (unless a draft of the instrument has been laid before, and approved by a resolution of, each House of Parliament) subject to annulment in pursuance of a resolution of either House of Parliament.

(4)A statutory instrument containing a scheme made by the Scottish Ministers under section 12(5) is subject to annulment in pursuance of a resolution of the Scottish Parliament.

(5)A statutory rule containing a scheme made by the Department of Health, Social Services and Public Safety under section 12(5) is subject to negative resolution within the meaning of section 41(6) of the Interpretation Act (Northern Ireland) 1954 (c. 33 (N.I.)).

Textual Amendments

F25Words in s. 66(1) substituted (1.2.2013) by Welfare Reform Act 2012 (c. 5), ss. 120(4)(a)(ii), 150(3); S.I. 2013/178, art. 2

F26S. 66(2)(za)(zb) inserted (1.2.2013) by Welfare Reform Act 2012 (c. 5), ss. 120(4)(b), 150(3); S.I. 2013/178, art. 2

F27Words in s. 66(3)(a) inserted (1.2.2013) by Welfare Reform Act 2012 (c. 5), ss. 120(4)(c), 150(3); S.I. 2013/178, art. 2

67 InterpretationU.K.

In this Act—

  • the Board” means the Commissioners of Inland Revenue,

  • [F28cautioned”, in relation to any person and any offence, means cautioned after the person concerned has admitted the offence; and “caution” is to be interpreted accordingly;]

  • modifications” includes alterations, additions and omissions, and “modifies” is to be construed accordingly,

  • the Northern Ireland Department” means the Department for Social Development in Northern Ireland,

  • prescribed” means prescribed by regulations, and

  • tax credit” and “tax credits” have the meanings given by section 1(2).

Textual Amendments

68 Financial provisionU.K.

(1)There is to be paid out of money provided by Parliament—

(a)any expenditure of a Minister of the Crown or government department under this Act, and

(b)any increase attributable to this Act in sums payable out of money provided by Parliament under any other Act.

(2)There is to be paid into the Consolidated Fund any sums received by a government department by virtue of this Act (apart from any required by any other enactment to be paid into the National Insurance Fund).

69 ExtentU.K.

(1)The amendments, repeals and revocations made by this Act have the same extent as the enactments or instruments to which they relate.

(2)Subject to that, this Act extends to Northern Ireland (as well as to England and Wales and Scotland).

70 Short titleU.K.

This Act may be cited as the Tax Credits Act 2002.

SCHEDULES

Section 27

SCHEDULE 1U.K.Rights of employees

Right not to suffer detriment: Great BritainU.K.

1(1)The Employment Rights Act 1996 (c. 18) has effect subject to the following amendments.

(2)After section 47C insert—

47D Tax credits

(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 25 of the Tax Credits Act 2002,

(b)a penalty was imposed on the employer, or proceedings for a penalty were brought against him, under that Act, 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 working tax credit.

(2)It is immaterial for the purposes of subsection (1)(a) or (b)—

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

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

but, for those provisions to apply, the claim to the right and (if applicable) the claim that it has been infringed must be made in good faith.

(3)Subsections (1) and (2) apply to a person who is not an employee within the meaning of this Act but who is an employee within the meaning of section 25 of the Tax Credits Act 2002, with references to his employer in those subsections (and sections 48(2) and (4) and 49(1)) being construed in accordance with that section.

(4)Subsections (1) and (2) do not apply to an employee if the detriment in question amounts to dismissal (within the meaning of Part 10).

(3)In section 48 (complaints to employment tribunals), after subsection (1A) insert—

(1B)A person may present a complaint to an employment tribunal that he has been subjected to a detriment in contravention of section 47D.

(4)In section 49 (remedies), at the end insert—

(7)Where—

(a)the complaint is made under section 48(1B) by a person who is not an employee, and

(b)the detriment to which he is subjected is the termination of his contract with the person who is his employer for the purposes of section 25 of the Tax Credits Act 2002,

any compensation must not exceed the compensation that would be payable under Chapter 2 of Part 10 if the complainant had been an employee and had been dismissed for the reason specified in section 104B.

(5)In section 192(2)(aa) (armed forces)—

(a)for “section 45A,” substitute “ sections 45A, 47C and 47D, ”, and

(b)for “that section” substitute “ those sections ”.

(6)In—

(a)section 194(2)(c) (House of Lords staff), and

(b)section 195(2)(c) (House of Commons staff),

for “and 47C” substitute “ , 47C and 47D ”.

Right not to suffer detriment: Northern IrelandU.K.

2(1)The Employment Rights (Northern Ireland) Order 1996 (S.I. 1996/1919 (N.I. 16)) has effect subject to the following amendments.

(2)After Article 70C insert—

70D Tax credits

(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 25 of the Tax Credits Act 2002,

(b)a penalty was imposed on the employer, or proceedings for a penalty were brought against him, under that Act, 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 working tax credit.

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

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

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

but, for those provisions to apply, the claim to the right and (if applicable) the claim that it has been infringed must be made in good faith.

(3)Paragraphs (1) and (2) apply to a person who is not an employee within the meaning of this Order but who is an employee within the meaning of section 25 of the Tax Credits Act 2002, with references to his employer in those paragraphs (and Articles 71(2) and (4) and 72(1)) being construed in accordance with that section.

(4)Paragraphs (1) and (2) do not apply to an employee if the detriment in question amounts to dismissal (within the meaning of Part 11).

(3)In Article 71 (complaints to industrial tribunals), after paragraph (1A) insert—

(1B)A person may present a complaint to an industrial tribunal that he has been subjected to a detriment in contravention of Article 70D.

(4)In Article 72 (remedies), at the end insert—

(7)Where—

(a)the complaint is made under Article 71(1B) by a person who is not an employee, and

(b)the detriment to which he is subjected is the termination of his contract with the person who is his employer for the purposes of section 25 of the Tax Credits Act 2002,

any compensation must not exceed the compensation that would be payable under Chapter 2 of Part 11 if the complainant had been an employee and had been dismissed for the reason specified in Article 135B.

(5)In Article 237(2)(aa) (armed forces)—

(a)for “Article 68A” substitute “ Articles 68A, 70C and 70D ”, and

(b)for “that Article” substitute “ those Articles ”.

Right not to be unfairly dismissed: Great BritainU.K.

3(1)The Employment Rights Act 1996 (c. 18) has effect subject to the following amendments.

(2)For section 104B substitute—

104B Tax credits

(1)An employee who is dismissed shall be regarded for the purposes of this Part as unfairly dismissed if the reason (or, if more than one, the principal reason) for the dismissal is 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 25 of the Tax Credits Act 2002,

(b)a penalty was imposed on the employer, or proceedings for a penalty were brought against him, under that Act, 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 working tax credit.

(2)It is immaterial for the purposes of subsection (1)(a) or (b)—

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

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

but, for those provisions to apply, the claim to the right and (if applicable) the claim that it has been infringed must be made in good faith.

(3)In section 105 (redundancy as unfair dismissal), after subsection (7A) continue to insert—

(7B)This subsection applies if the reason (or, if more than one, the principal reason) for which the employee was selected for dismissal was one of those specified in subsection (1) of section 104B (read with subsection (2) of that section).

(4)In section 108(3) (cases where no qualifying period of employment is required) and section 109(2) (cases where upper age limit does not apply), after paragraph (gg) continue to insert—

(gh)subsection (1) of section 104B (read with subsection (2) of that section) applies,.

Right not to be unfairly dismissed: Northern IrelandU.K.

4(1)The Employment Rights (Northern Ireland) Order 1996 (S.I. 1996/1919 (N.I. 16)) has effect subject to the following amendments.

(2)For Article 135B substitute—

135B Tax credits

(1)An employee who is dismissed shall be regarded for the purposes of this Part as unfairly dismissed if the reason (or, if more than one, the principal reason) for the dismissal is 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 25 of the Tax Credits Act 2002,

(b)a penalty was imposed on the employer, or proceedings for a penalty were brought against him, under that Act, 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 working tax credit.

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

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

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

but, for those provisions to apply, the claim to the right and (if applicable) the claim that it has been infringed must be made in good faith.

(3)In Article 137 (redundancy as unfair dismissal), after paragraph (6A) continue to insert—

(6B)This paragraph applies if the reason (or, if more than one, the principal reason) for which the employee was selected for dismissal was one of those specified in paragraph (1) of Article 135B (read with paragraph (2) of that Article).

(4)In Article 140(3) (cases where no qualifying period of employment is required) and Article 141(2) (cases where upper age limit does not apply), after sub-paragraph (ff) continue to insert—

(fg)paragraph (1) of Article 135B (read with paragraph (2) of that Article) applies,.

Section 34

F29SCHEDULE 2U.K.Penalties: supplementary

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

Section 47

SCHEDULE 3U.K.Tax credits: consequential amendments

Attachment of Earnings Act 1971 (c. 32)U.K.

1In section 24 of the Attachment of Earnings Act 1971 (meaning of “earnings” for the purposes of attachment of earnings orders), in subsection (2) (sums which are not earnings), after paragraph (b) insert—

(ba)a tax credit (within the meaning of the Tax Credits Act 2002);.

Magistrates’ Courts Act 1980 (c. 43)U.K.

F302. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F30Sch. 3 para. 2 repealed (1.4.2005) by Courts Act 2003 (c. 39), s. 110(1), Sch. 10; S.I. 2005/910, art. 3(aa)

Judgments Enforcement (Northern Ireland) Order 1981 (S.I. 1981/226 (N.I. 6))U.K.

3In Article 3 of the Judgments Enforcement (Northern Ireland) Order 1981 (meaning of “earnings” for the purposes of attachment of earnings orders), in paragraph (5) (sums which are not earnings), after sub-paragraph (b) insert—

(ba)a tax credit (within the meaning of the Tax Credits Act 2002);.

Legal Aid, Advice and Assistance (Northern Ireland) Order 1981 (S.I. 1981/228 (N.I. 8))U.K.

F314. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F315. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F316. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F317. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

Magistrates’ Courts (Northern Ireland) Order 1981 (S.I. 1981/1675 (N.I. 26))U.K.

8In Article 100 of the Magistrates’ Courts (Northern Ireland) Order 1981 (meaning of “earnings” for the purposes of attachment of earnings orders), in paragraph (5) (sums which are not earnings), after sub-paragraph (b) insert—

(ba)a tax credit (within the meaning of the Tax Credits Act 2002);.

Transport Act 1982 (c. 49)U.K.

9In section 70(2)(b) of the Transport Act 1982 (applicants for exemption from wearing of seat belts in the case of whom the Secretary of State may make payments in respect of medical examinations), for “, working families’ tax credit or disabled person’s tax credit” substitute “ , any element of child tax credit other than the family element or working tax credit ”.

Legal Aid (Scotland) Act 1986 (c. 47)U.K.

10The Legal Aid (Scotland) Act 1986 has effect subject to the following amendments.

11In section 8(b) (availability of advice and assistance to persons in receipt of certain benefits), for the words after “receipt of” substitute “ income support or an income-based jobseeker’s allowance (payable under the Jobseekers Act 1995 (c. 18)), ”.

12In section 11(2)(b) (no clients’ contributions by persons in receipt of certain benefits), for the words after “receipt of” substitute “ income support or an income-based jobseeker’s allowance (payable under the Jobseekers Act 1995), ”.

Debtors (Scotland) Act 1987 (c. 18)U.K.

13In section 73(3) of the Debtors (Scotland) Act 1987 (sums which are not earnings), after paragraph (d) insert—

(da)a tax credit (within the meaning of the Tax Credits Act 2002);.

Income and Corporation Taxes Act 1988 (c. 1)U.K.

F3214. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F32Sch. 3 para. 14 repealed (with effect in accordance with s. 723(1) of the repealing Act) by Income Tax (Earnings and Pensions) Act 2003 (c. 1), s. 724(1), Sch. 8 Pt. 1 (with Sch. 7)

Children Act 1989 (c. 41)U.K.

15The Children Act 1989 has effect subject to the following amendments.

16(1)Section 17 (provision of services for children in need) is amended as follows.U.K.

(2)In subsection (9)—

(a)for “, working families’ tax credit or disabled person’s tax credit under the” substitute “ under ”, and

(b)after “1992” insert “ , of any element of child tax credit other than the family element, of working tax credit ”.

(3)After subsection (11) insert—

(12)The Treasury may by regulations prescribe circumstances in which a person is to be treated for the purposes of this Part (or for such of those purposes as are prescribed) as in receipt of any element of child tax credit other than the family element or of working tax credit.

17In section 17A(5)(b) (direct payments: persons entitled to gross payments), before “or of” insert “ , of any element of child tax credit other than the family element, of working tax credit ”.

18In section 29(3) (no payment of charge for provision of services by local authority by persons in receipt of certain benefits)—

(a)for “, working families’ tax credit or disabled person’s tax credit under the” substitute “ under ”, and

(b)after “1992” insert “ , of any element of child tax credit other than the family element, of working tax credit ”.

19In section 104 (regulations and orders), after “Lord Chancellor” insert “ , the Treasury ”.

20In paragraph 21(4) of Schedule 2 (no contribution towards maintenance by local authority by persons in receipt of certain benefits)—

(a)for “, working families’ tax credit or disabled person’s tax credit under the” substitute “ under ”, and

(b)after “1992” insert “ , of any element of child tax credit other than the family element, of working tax credit ”.

Education Reform (Northern Ireland) Order 1989 (S.I. 1989/2406 (N.I. 20))U.K.

21In Article 131(3)(b) of the Education Reform (Northern Ireland) Order 1989 (remission of charges for board and lodging on a residential trip for parents in receipt of certain benefits), for “, working families’ tax credit” substitute “ , any element of child tax credit other than the family element, working tax credit ”.

Child Support Act 1991 (c. 48)U.K.

22In section 47(3)(b) of the Child Support Act 1991 (no fees payable by persons in receipt of certain benefits), for “working families’ tax credit” substitute “ any element of child tax credit other than the family element, working tax credit ”.

Child Support (Northern Ireland) Order 1991 (S.I. 1991/2628 (N.I. 23))U.K.

23In Article 44(2)(b) of the Child Support (Northern Ireland) Order 1991 (no fees payable by persons in receipt of certain benefits), for “working families’ tax credit” substitute “ any element of child tax credit other than the family element, working tax credit ”.

Social Security Contributions and Benefits Act 1992 (c. 4)U.K.

24The Social Security Contributions and Benefits Act 1992 has effect subject to the following amendments.

25In section 30C (incapacity benefit), for subsection (5) substitute—

(5)Where a person claims the higher rate of short-term incapacity benefit, or long-term incapacity benefit, under section 30A above for a period commencing after he has ceased to be in qualifying remunerative work (within the meaning of Part 1 of the Tax Credits Act 2002) and—

(a)the day following that on which he so ceased was a day of incapacity for work for him,

(b)he has been entitled to the higher rate of short-term incapacity benefit, or to long-term incapacity benefit, under section 30A above within the period of two years ending with that day of incapacity for work, and

(c)he satisfied the relevant tax credit conditions on the day before he so ceased,

every day during that period on which he satisfied those conditions is to be treated for the purposes of the claim as a day of incapacity for work for him.

(5A)A person satisfies the relevant tax credit conditions on a day if—

(a)he is entitled for the day to the disability element of working tax credit (on a claim made by him or by him jointly with another) or would be so entitled but for the fact that the relevant income (within the meaning of Part 1 of the Tax Credits Act 2002) in his or their case is such that he is not so entitled, and

(b)either working tax credit or any element of child tax credit other than the family element is paid in respect of the day on such a claim.

F3326. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

27In section 39(1), (2) and (3) (rate of widowed mother’s allowance and widow’s pension), for “sections 44 and” continue to substitute “ sections 44 to ”.

F3428. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

29In section 39C(1), (3) and (4) (rate of widowed parent’s allowance and bereavement allowance), for “45A” substitute “ 45 ”.

30In section 42 (long-term incapacity benefit for widows and widowers), for subsection (1) substitute—

(1)Where a person claims incapacity benefit under section 40 or 41 above for a period commencing after he has ceased to be in qualifying remunerative work (within the meaning of Part 1 of the Tax Credits Act 2002) and—

(a)the day following that on which he so ceased was a day of incapacity for work for him,

(b)he has been entitled to incapacity benefit under that section within the period of two years ending with that day of incapacity for work, and

(c)he satisfied the relevant tax credit conditions on the day before he so ceased,

every day during that period on which he satisfied those conditions is to be treated for the purposes of the claim as a day of incapacity for work for him.

(1A)A person satisfies the relevant tax credit conditions on a day if—

(a)he is entitled for the day to the disability element of working tax credit (on a claim made by him or by him jointly with another) or would be so entitled but for the fact that the relevant income (within the meaning of Part 1 of the Tax Credits Act 2002) in his or their case is such that he is not so entitled, and

(b)either working tax credit or any element of child tax credit other than the family element is paid in respect of the day on such a claim.

31In section 48BB(5) and (6) (entitlement to category B retirement pension by reference to certain benefits), for “45A” substitute “ 45 ”.

32In section 51(2) and (3) (category B retirement pension for widowers), for “45A” substitute “ 45 ”.

33In section 60(4) and (5) (failure to satisfy contribution conditions), for “subsections (6) and (7)” substitute “ subsection (7) ”.

F3534. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F35Sch. 3 para. 34 repealed (6.4.2010) by Welfare Reform Act 2009 (c. 24), ss. 58(2)(c), 61(2), (2), Sch. 7 Pt. 2

Social Security Administration Act 1992 (c. 5)U.K.

35In section 150(1)(h) of the Social Security Administration Act 1992 (up-rating of benefits), after “section 135(1)” insert “ of that Act ”.

Social Security Contributions and Benefits (Northern Ireland) Act 1992 (c. 7)U.K.

36The Social Security Contributions and Benefits (Northern Ireland) Act 1992 has effect subject to the following amendments.

37In section 30C (incapacity benefit), for subsection (5) substitute—

(5)Where a person claims the higher rate of short-term incapacity benefit, or long-term incapacity benefit, under section 30A above for a period commencing after he has ceased to be in qualifying remunerative work (within the meaning of Part 1 of the Tax Credits Act 2002) and—

(a)the day following that on which he so ceased was a day of incapacity for work for him,

(b)he has been entitled to the higher rate of short-term incapacity benefit, or to long-term incapacity benefit, under section 30A above within the period of two years ending with that day of incapacity for work, and

(c)he satisfied the relevant tax credit conditions on the day before he so ceased,

every day during that period on which he satisfied those conditions is to be treated for the purposes of the claim as a day of incapacity for work for him.

(5A)A person satisfies the relevant tax credit conditions on a day if—

(a)he is entitled for the day to the disability element of working tax credit (on a claim made by him or by him jointly with another) or would be so entitled but for the fact that the relevant income (within the meaning of Part 1 of the Tax Credits Act 2002) in his or their case is such that he is not so entitled, and

(b)either working tax credit or any element of child tax credit other than the family element is paid in respect of the day on such a claim.

F3638. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

39In section 39(1), (2) and (3) (rate of widowed mother’s allowance and widow’s pension), for “sections 44 and” continue to substitute “ sections 44 to ”.

F3740. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

41In section 39C(1), (3) and (4) (rate of widowed parent’s allowance and bereavement allowance), for “45A” substitute “ 45 ”.

42In section 42 (long-term incapacity benefit for widows and widowers), for subsection (1) substitute—

(1)Where a person claims incapacity benefit under section 40 or 41 above for a period commencing after he has ceased to be in qualifying remunerative work (within the meaning of Part 1 of the Tax Credits Act 2002) and—

(a)the day following that on which he so ceased was a day of incapacity for work for him,

(b)he has been entitled to incapacity benefit under that section within the period of two years ending with that day of incapacity for work, and

(c)he satisfied the relevant tax credit conditions on the day before he so ceased,

every day during that period on which he satisfied those conditions is to be treated for the purposes of the claim as a day of incapacity for work for him.

(1A)A person satisfies the relevant tax credit conditions on a day if—

(a)he is entitled for the day to the disability element of working tax credit (on a claim made by him or by him jointly with another) or would be so entitled but for the fact that the relevant income (within the meaning of Part 1 of the Tax Credits Act 2002) in his or their case is such that he is not so entitled, and

(b)either working tax credit or any element of child tax credit other than the family element is paid in respect of the day on such a claim.

43In section 48BB(5) and (6) (entitlement to category B retirement pension by reference to certain benefits), for “45A” substitute “ 45 ”.

44In section 51(2) and (3) (category B retirement pension for widowers), for “45A” substitute “ 45 ”.

45In section 60(4) and (5) (failure to satisfy contribution conditions), for “subsections (6) and (7)” substitute “ subsection (7) ”.

F3846. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F38Sch. 3 para. 46 repealed (with effect in accordance with s. 34(2)(c) of the amending Act) by Welfare Reform Act (Northern Ireland) 2010 (c. 13), s. 36(1)(p), Sch. 4 Pt. 2 (with s. 14(2))

Value Added Tax Act 1994 (c. 23)U.K.

47The Value Added Tax Act 1994 has effect subject to the following amendments.

48In Schedule 7A, in paragraph 6(2)(c) in Group 3 (reduced rate on grant-funded installation of heating equipment, security goods and connection of gas supply: persons in receipt of certain benefits), for “disabled person’s tax credit, working families’ tax credit,” substitute “ any element of child tax credit other than the family element, working tax credit, ”.

49In Schedule 8, in Note (1D) in Group 15 (zero-rating: charities), for paragraphs (e) and (f) substitute—

(e)any element of child tax credit other than the family element; and

(f)working tax credit.

Children (Scotland) Act 1995 (c. 36)U.K.

50In section 22(4) of the Children (Scotland) Act 1995 (no repayment of assistance given by local authority by persons in receipt of certain benefits), after “1992;” insert—

(aa)any element of child tax credit other than the family element or working tax credit;.

Children (Northern Ireland) Order 1995 (S.I. 1995/755 (N.I. 2))U.K.

51The Children (Northern Ireland) Order 1995 has effect subject to the following amendments.

52(1)Article 18 (duty of authority to provide personal social services for children in need) is amended as follows.U.K.

(2)In paragraph (9), for “working families’ tax credit or disabled person’s tax credit” substitute “ of any element of child tax credit other than the family element, of working tax credit ”.

(3)After that paragraph insert—

(10)The Treasury may by regulations prescribe circumstances in which a person is to be treated for the purposes of this Part (or for such of those purposes as are prescribed) as in receipt of any element of child tax credit other than the family element or of working tax credit.

53In Article 18C(7)(b) (direct payments), before “or of” insert “ , of any element of child tax credit other than the family element, of working tax credit ”.

54In Article 24(3) (no payment of charge for provision of services by Health and Social Services Board by persons in receipt of certain benefits), for “working families’ tax credit or disabled person’s tax credit” substitute “ of any element of child tax credit other than the family element, of working tax credit ”.

55In Article 39(4) (no contribution towards maintenance by Health and Social Services Board by persons in receipt of certain benefits), for “working families’ tax credit or disabled person’s tax credit” substitute “ of any element of child tax credit other than the family element, of working tax credit ”.

56(1)Article 183 (regulations and orders) is amended as follows.U.K.

(2)In paragraph (1), for “and (3)” insert “ to (4) ”.

(3)After paragraph (3) insert—

(4)Regulations under Article 18(10) shall be made by statutory instrument which shall be subject to annulment in pursuance of a resolution of either House of Parliament.

Road Traffic (Northern Ireland) Order 1995 (S.I. 1995/2994 (N.I. 18))U.K.

57In Article 25(2)(b) of the Road Traffic (Northern Ireland) Order 1995 (applicants for exemption from wearing of seat belts in the case of whom the Department of the Environment in Northern Ireland may make payments in respect of medical examinations), for “working families’ tax credit or disabled person’s tax credit” substitute “ any element of child tax credit other than the family element or working tax credit ”.

Housing Grants, Construction and Regeneration Act 1996 (c. 53)U.K.

58In section 77(1)(e) of the Housing Grants, Construction and Regeneration Act 1996 (entitlement to home repair assistance), for “working families’ tax credit, housing benefit, council tax benefit or disabled person’s tax credit” substitute “ housing benefit, council tax benefit, any element of child tax credit other than the family element or working tax credit ”.

Finance Act 2000 (c. 17)U.K.

F3959. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F39Sch. 3 para. 59 repealed (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 3 Pt. 1 (with Sch. 2 Pts. 1, 2)

Section 51

SCHEDULE 4U.K.Transfer of functions: consequential amendments

Social Security Administration Act 1992 (c. 5)U.K.

1The Social Security Administration Act 1992 has effect subject to the following amendments.

Commencement Information

I11Sch. 4 wholly in force at 7.4.2003; Sch. 4 not in force at Royal Assent, see s. 61; Sch. 4 in force for certain purposes at 26.2.2003 and 1.4.2003 and otherwise in force at 7.4.2003 by S.I. 2003/392, art. 2

F402. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

3In section 189(8) (powers to make orders exercisable only with Treasury consent), after “made” insert “ by the Secretary of State ”.

Commencement Information

I12Sch. 4 wholly in force at 7.4.2003; Sch. 4 not in force at Royal Assent, see s. 61; Sch. 4 in force for certain purposes at 26.2.2003 and 1.4.2003 and otherwise in force at 7.4.2003 by S.I. 2003/392, art. 2

Social Security Contributions and Benefits (Northern Ireland) Act 1992 (c. 7)U.K.

4The Social Security Contributions and Benefits (Northern Ireland) Act 1992 has effect subject to the following amendments.

Commencement Information

I13Sch. 4 wholly in force at 7.4.2003; Sch. 4 not in force at Royal Assent, see s. 61; Sch. 4 in force for certain purposes at 26.2.2003 and 1.4.2003 and otherwise in force at 7.4.2003 by S.I. 2003/392, art. 2

5In section 171(1) (regulations and orders to be made by the Northern Ireland Department except where provision of the Act otherwise provides), after “to” insert “ any provision providing for regulations or orders to be made by the Treasury or the Commissioners of Inland Revenue and to ”.

Commencement Information

I14Sch. 4 wholly in force at 7.4.2003; Sch. 4 not in force at Royal Assent, see s. 61; Sch. 4 in force for certain purposes at 26.2.2003 and 1.4.2003 and otherwise in force at 7.4.2003 by S.I. 2003/392, art. 2

6In section 172(11A) (regulations subject to draft affirmative Parliamentary procedure), for “or 118” substitute “ , 118 or 141 ”.

Commencement Information

I15Sch. 4 wholly in force at 7.4.2003; Sch. 4 not in force at Royal Assent, see s. 61; Sch. 4 in force for certain purposes at 26.2.2003 and 1.4.2003 and otherwise in force at 7.4.2003 by S.I. 2003/392, art. 2

Social Security Administration (Northern Ireland) Act 1992 (c. 8)U.K.

7The Social Security Administration (Northern Ireland) Act 1992 has effect subject to the following amendments.

Commencement Information

I16Sch. 4 wholly in force at 7.4.2003; Sch. 4 not in force at Royal Assent, see s. 61; Sch. 4 in force for certain purposes at 26.2.2003 and 1.4.2003 and otherwise in force at 7.4.2003 by S.I. 2003/392, art. 2

F418. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

9In sections 132(1) and 133 (orders for uprating of benefits corresponding to those made for Great Britain by Secretary of State), after “Secretary of State” insert “ or the Treasury ”.

Commencement Information

I17Sch. 4 wholly in force at 7.4.2003; Sch. 4 not in force at Royal Assent, see s. 61; Sch. 4 in force for certain purposes at 26.2.2003 and 1.4.2003 and otherwise in force at 7.4.2003 by S.I. 2003/392, art. 2

10In section 165(3) (powers to make regulations and orders which are exercisable by statutory rule), after “Act” insert “ on the Department or the Lord Chancellor ”.

Commencement Information

I18Sch. 4 wholly in force at 7.4.2003; Sch. 4 not in force at Royal Assent, see s. 61; Sch. 4 in force for certain purposes at 26.2.2003 and 1.4.2003 and otherwise in force at 7.4.2003 by S.I. 2003/392, art. 2

11(1)Section 166 (Parliamentary and Assembly control of orders and regulations) is amended as follows.U.K.

(2)In subsection (5), for the words from “in like” to the end substitute “ (in the case of regulations made by the Lord Chancellor in like manner as a statutory instrument, with section 5 of the Statutory Instruments Act 1946 (c. 36) applying accordingly) ”.

(3)In subsection (10A), after “129” insert “ , 132, 133, 134 ”.

Commencement Information

I19Sch. 4 wholly in force at 7.4.2003; Sch. 4 not in force at Royal Assent, see s. 61; Sch. 4 in force for certain purposes at 26.2.2003 and 1.4.2003 and otherwise in force at 7.4.2003 by S.I. 2003/392, art. 2

Social Security Act 1998 (c. 14)U.K.

12The Social Security Act 1998 has effect subject to the following amendments.

Commencement Information

I20Sch. 4 wholly in force at 7.4.2003; Sch. 4 not in force at Royal Assent, see s. 61; Sch. 4 in force for certain purposes at 26.2.2003 and 1.4.2003 and otherwise in force at 7.4.2003 by S.I. 2003/392, art. 2

13(1)Section 79 (regulations and orders) is amended as follows.U.K.

(2)In subsection (1), for “subsection (2)” substitute “ subsections (2) and (2A) ”.

(3)After subsection (2) insert—

(2A)Subsection (1) has effect subject to any provision providing for regulations to be made by the Treasury or the Commissioners of Inland Revenue.

Commencement Information

I21Sch. 4 wholly in force at 7.4.2003; Sch. 4 not in force at Royal Assent, see s. 61; Sch. 4 in force for certain purposes at 26.2.2003 and 1.4.2003 and otherwise in force at 7.4.2003 by S.I. 2003/392, art. 2

14In section 80(2) (negative Parliamentary procedure for regulations made by Secretary of State), after “Secretary of State” insert “ , the Treasury or the Commissioners of Inland Revenue ”.

Commencement Information

I22Sch. 4 wholly in force at 7.4.2003; Sch. 4 not in force at Royal Assent, see s. 61; Sch. 4 in force for certain purposes at 26.2.2003 and 1.4.2003 and otherwise in force at 7.4.2003 by S.I. 2003/392, art. 2

15References in Chapter 2 of Part 1 (social security decisions and appeals) to a decision of the Secretary of State are, where the context so requires in consequence of section 50, to be construed as references to a decision of the Board (or, where the power to decide is exercised by an officer of the Board, an officer of the Board).

Commencement Information

I23Sch. 4 wholly in force at 7.4.2003; Sch. 4 not in force at Royal Assent, see s. 61; Sch. 4 in force for certain purposes at 26.2.2003 and 1.4.2003 and otherwise in force at 7.4.2003 by S.I. 2003/392, art. 2

Social Security (Northern Ireland) Order 1998 (S.I. 1998/1506 (N.I. 10))U.K.

16The Social Security (Northern Ireland) Order 1998 has effect subject to the following amendments.

Commencement Information

I24Sch. 4 wholly in force at 7.4.2003; Sch. 4 not in force at Royal Assent, see s. 61; Sch. 4 in force for certain purposes at 26.2.2003 and 1.4.2003 and otherwise in force at 7.4.2003 by S.I. 2003/392, art. 2

17(1)Article 74 (regulations and orders) is amended as follows.U.K.

(2)In paragraph (1), for “paragraph (2)” substitute “ paragraphs (2) and (2A) ”.

(3)After paragraph (2) insert—

(2A)Paragraph (1) has effect subject to any provision providing for regulations to be made by the Treasury or the Commissioners of Inland Revenue.

(2B)Powers of the Treasury or the Commissioners of Inland Revenue to make regulations under this Order are exercisable by statutory instrument.

Commencement Information

I25Sch. 4 wholly in force at 7.4.2003; Sch. 4 not in force at Royal Assent, see s. 61; Sch. 4 in force for certain purposes at 26.2.2003 and 1.4.2003 and otherwise in force at 7.4.2003 by S.I. 2003/392, art. 2

18(1)Article 75 (Assembly etc. control of regulations) is amended as follows.U.K.

(2)In paragraph (1), for “The regulations to which this paragraph applies” substitute “ Where regulations specified in paragraph (2) are made by the Department, they ”.

(3)After that paragraph insert—

(1A)Where regulations specified in paragraph (2) fall to be made by the Treasury or the Commissioners of Inland Revenue they shall not be made unless a draft of the instrument containing them has been laid before Parliament and approved by a resolution of each House of Parliament.

(4)In paragraph (2), for “Paragraph (1) applies to” substitute “ The regulations specified in this paragraph are ”.

(5)In paragraph (3), for “to which paragraph (1) applies” substitute “ specified in paragraph (2) ”.

(6)After that paragraph insert—

(3A)Regulations made under this Order by the Treasury or the Commissioners of Inland Revenue, other than regulations specified in paragraph (2), shall be subject to annulment in pursuance of a resolution of either House of Parliament.

Commencement Information

I26Sch. 4 wholly in force at 7.4.2003; Sch. 4 not in force at Royal Assent, see s. 61; Sch. 4 in force for certain purposes at 26.2.2003 and 1.4.2003 and otherwise in force at 7.4.2003 by S.I. 2003/392, art. 2

19References in Chapter 2 of Part 2 (social security decisions and appeals) to a decision of the Department are, where the context so requires in consequence of section 50, to be construed as references to a decision of the Board (or, where the power to decide is exercised by an officer of the Board, an officer of the Board).

Commencement Information

I27Sch. 4 wholly in force at 7.4.2003; Sch. 4 not in force at Royal Assent, see s. 61; Sch. 4 in force for certain purposes at 26.2.2003 and 1.4.2003 and otherwise in force at 7.4.2003 by S.I. 2003/392, art. 2

Immigration and Asylum Act 1999 (c. 33)U.K.

20The Immigration and Asylum Act 1999 has effect subject to the following amendments.

Commencement Information

I28Sch. 4 wholly in force at 7.4.2003; Sch. 4 not in force at Royal Assent, see s. 61; Sch. 4 in force for certain purposes at 26.2.2003 and 1.4.2003 and otherwise in force at 7.4.2003 by S.I. 2003/392, art. 2

21In section 115(5) and (6) (exclusion of persons subject to immigration control from certain benefits), for “the benefits mentioned in subsection (1)(f) or (g)” substitute “ child benefit ”.

Commencement Information

I29Sch. 4 wholly in force at 7.4.2003; Sch. 4 not in force at Royal Assent, see s. 61; Sch. 4 in force for certain purposes at 26.2.2003 and 1.4.2003 and otherwise in force at 7.4.2003 by S.I. 2003/392, art. 2

F4222. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Section 59

SCHEDULE 5U.K.Use and disclosure of information

Powers to use informationU.K.

1Information which is held for the purposes of any functions relating to tax credits, child benefit or guardian’s allowance—

(a)by the Board, or

(b)by a person providing services to the Board, in connection with the provision of those services,

may be used, or supplied to any person providing services to the Board, for the purposes of, or for any purposes connected with, the exercise of any such functions.

Commencement Information

I30Sch. 5 wholly in force at 1.4.2003; Sch. 5 not in force at Royal Assent, see s. 61; Sch. 5 in force for certain purposes at 1.8.2002 by S.I. 2002/1727, art. 2; Sch. 5 in force for certain further purposes at 26.2.2003 and otherwise in force at 1.4.2003 by S.I. 2003/392, art. 2

F432. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

3(1)Information which is held for the purposes of any functions relating to social security (including child benefit and guardian’s allowance) or tax credits—U.K.

(a)by the Secretary of State or the Northern Ireland Department, or

(b)by a person providing services to the Secretary of State or the Northern Ireland Department, in connection with the provision of those services,

may be used, or supplied to any person providing services to the Secretary of State or the Northern Ireland Department, for the purposes of, or for any purposes connected with, the exercise of any functions under relevant regulations.

(2)In this paragraph “relevant regulations” are regulations made under—

(a)section 4, 6 or 58 of this Act,

(b)section 5 of the Social Security Administration Act 1992 (c. 5), or

(c)section 5 of the Social Security Administration (Northern Ireland) Act 1992 (c. 8).

Commencement Information

I31Sch. 5 wholly in force at 1.4.2003; Sch. 5 not in force at Royal Assent, see s. 61; Sch. 5 in force for certain purposes at 1.8.2002 by S.I. 2002/1727, art. 2; Sch. 5 in force for certain further purposes at 26.2.2003 and otherwise in force at 1.4.2003 by S.I. 2003/392, art. 2

Exchange of information between Board and Secretary of State or Northern Ireland DepartmentsU.K.

4(1)This paragraph applies to information which is held for the purposes of functions relating to tax credits, child benefit or guardian’s allowance—

(a)by the Board, or

(b)by a person providing services to the Board, in connection with the provision of those services.

[F44(2)Information to which this paragraph applies may be supplied—

(a)to the Secretary of State, or

(b)to a person providing services to the Secretary of State,

for use for the purposes of functions relating to F45... war pensions or for such purposes relating to evaluation or statistical studies as may be prescribed.

F46(3). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(3A)Information to which this paragraph applies may be supplied—

(a)to the Northern Ireland Department, or

(b)to a person providing services to the Northern Ireland Department,

for use for the purposes of functions relating to F47... child support or war pensions or for such purposes relating to evaluation or statistical studies as may be prescribed.

(3B)An authorised officer may require information to which this paragraph applies to be supplied—

(a)to the Northern Ireland Department, or

(b)to a person providing services to the Northern Ireland Department,

for use for the purposes of functions relating to F48... child support.]

(4)In [F49sub-paragraphs F50... (3B)]authorised officer” means an officer of the Secretary of State or the Northern Ireland Department authorised for the purposes of this paragraph by the Secretary of State or the Northern Ireland Department.

(5)In this paragraph “war pension” has the meaning given by section 25(4) of the Social Security Act 1989 (c. 24).

Textual Amendments

F44Sch. 5 para. 4(2)-(3B) substituted for Sch. 5 para. 4(2) (1.6.2009) by Child Maintenance and Other Payments Act 2008 (c. 6), s. 62(3), Sch. 7 para. 4(2); S.I. 2009/1314, art. 2(2)(b)(i)

Commencement Information

I32Sch. 5 wholly in force at 1.4.2003; Sch. 5 not in force at Royal Assent, see s. 61; Sch. 5 in force for certain purposes at 1.8.2002 by S.I. 2002/1727, art. 2; Sch. 5 in force for certain further purposes at 26.2.2003 and otherwise in force at 1.4.2003 by S.I. 2003/392, art. 2

5(1)This paragraph applies to information which is held for the purposes of functions relating to tax credits, child benefit or guardian’s allowance—U.K.

(a)by the Board, or

(b)by a person providing services to the Board, in connection with the provision of those services.

(2)Information to which this paragraph applies may be supplied—

(a)to the Secretary of State or the Department for Employment and Learning in Northern Ireland, or

(b)to a person providing services to the Secretary of State or that Department,

for use for the purposes of such functions relating to employment or training as may be prescribed.

Commencement Information

I33Sch. 5 wholly in force at 1.4.2003; Sch. 5 not in force at Royal Assent, see s. 61; Sch. 5 in force for certain purposes at 1.8.2002 by S.I. 2002/1727, art. 2; Sch. 5 in force for certain further purposes at 26.2.2003 and otherwise in force at 1.4.2003 by S.I. 2003/392, art. 2

6[F51(1)This paragraph applies to information which is held for the purposes of functions relating to F52... war pensions or employment or training—U.K.

(a)by the Secretary of State, or

(b)by a person providing services to the Secretary of State, in connection with the provision of those services.

(1A)This paragraph also applies to information which is held for the purposes of functions relating to F53... child support, war pensions or employment or training—

(a)by the Northern Ireland Department or the Department for Employment and Learning in Northern Ireland, or

(b)by a person providing services to either of those Departments, in connection with the provision of those services.]

(2)Information to which this paragraph applies may be supplied—

(a)to the Board, or

(b)to a person providing services to the Board,

for use for the purposes of functions relating to tax credits, child benefit or guardian’s allowance.

(3)The Board may require information to which this paragraph applies to be so supplied if the information is held for the purposes of functions relating to F54... child support.

(4)In this paragraph “war pension” has the meaning given by section 25(4) of the Social Security Act 1989.

Textual Amendments

F51Sch. 5 para. 6(1)(1A) substituted for Sch. 5 para. 6(1) (1.6.2009) by Child Maintenance and Other Payments Act 2008 (c. 6), s. 62(3), Sch. 7 para. 4(4); S.I. 2009/1314, art. 2(2)(b)(i)

Commencement Information

I34Sch. 5 wholly in force at 1.4.2003; Sch. 5 not in force at Royal Assent, see s. 61; Sch. 5 in force for certain purposes at 1.8.2002 by S.I. 2002/1727, art. 2; Sch. 5 in force for certain further purposes at 26.2.2003 and otherwise in force at 1.4.2003 by S.I. 2003/392, art. 2

Exchange of information between Board and authorities administering certain benefitsU.K.

7(1)This paragraph applies to information which is held for the purposes of functions relating to tax credits, child benefit or guardian’s allowance—

(a)by the Board, or

(b)by a person providing services to the Board, in connection with the provision of those services.

(2)Information to which this paragraph applies may be supplied by or under the authority of the Board—

(a)to an authority administering housing benefit or council tax benefit, or

(b)to a person authorised to exercise any function of such an authority relating to such a benefit,

for use in the administration of such a benefit.

(3)Information supplied under this paragraph is not to be supplied by the recipient to any other person or body unless it is supplied—

(a)to a person to whom the information could be supplied directly by or under the authority of the Board,

(b)for the purposes of any civil or criminal proceedings relating to the Social Security Contributions and Benefits Act 1992 (c. 4), the Social Security Administration Act 1992 (c. 5) or the Jobseekers Act 1995 (c. 18) or to any provision of Northern Ireland legislation corresponding to any of them, or

(c)under paragraph 8 below.

Commencement Information

I35Sch. 5 wholly in force at 1.4.2003; Sch. 5 not in force at Royal Assent, see s. 61; Sch. 5 in force for certain purposes at 1.8.2002 by S.I. 2002/1727, art. 2; Sch. 5 in force for certain further purposes at 26.2.2003 and otherwise in force at 1.4.2003 by S.I. 2003/392, art. 2

8(1)The Board may require—U.K.

(a)an authority administering housing benefit or council tax benefit, or

(b)a person authorised to exercise any function of such an authority relating to such a benefit,

to supply benefit administration information held by the authority or other person to, or to a person providing services to, the Board for use for any purpose relating to tax credits, child benefit or guardian’s allowance.

(2)In sub-paragraph (1) “benefit administration information”, in relation to an authority or other person, means any information which is relevant to the exercise of any function relating to housing benefit or council tax benefit by the authority or other person.

Commencement Information

I36Sch. 5 wholly in force at 1.4.2003; Sch. 5 not in force at Royal Assent, see s. 61; Sch. 5 in force for certain purposes at 1.8.2002 by S.I. 2002/1727, art. 2; Sch. 5 in force for certain further purposes at 26.2.2003 and otherwise in force at 1.4.2003 by S.I. 2003/392, art. 2

Provision of information by Board for health purposesU.K.

9(1)This paragraph applies to information which is held for the purposes of functions relating to tax credits, child benefit or guardian’s allowance—

(a)by the Board, or

(b)by a person providing services to the Board, in connection with the provision of those services.

(2)Information to which this paragraph applies may be supplied—

(a)to the Secretary of State, the National Assembly for Wales, the Scottish Ministers or the Department of Health, Social Services and Public Safety in Northern Ireland, or

(b)to persons providing services to, or exercising functions on behalf of, the Secretary of State, the National Assembly for Wales, the Scottish Ministers or that Department,

for use for the purposes of such functions relating to health as may be prescribed.

(3)Information supplied under this paragraph is not to be supplied by the recipient to any other person or body unless it is supplied—

(a)to a person to whom the information could be supplied directly by or under the authority of the Board, or

(b)for the purpose of civil or criminal proceedings,

and is not to be so supplied in those circumstances without the authority of the Board.

(4)A person commits an offence if he discloses information supplied to him under this paragraph unless the disclosure is made—

(a)in accordance with sub-paragraph (3),

(b)in accordance with an enactment or an order of a court,

(c)with consent given by or on behalf of the person to whom the information relates, or

(d)in such a way as to prevent the identification of the person to whom it relates.

(5)It is a defence for a person charged with an offence under sub-paragraph (4) to prove that he reasonably believed that his disclosure was lawful.

(6)A person guilty of an offence under sub-paragraph (4) is liable—

(a)on conviction on indictment, to imprisonment for a term not exceeding two years, to a fine or to both, or

(b)on summary conviction, to imprisonment for a term not exceeding six months, to a fine not exceeding the statutory maximum or to both.

Commencement Information

I37Sch. 5 wholly in force at 1.4.2003; Sch. 5 not in force at Royal Assent, see s. 61; Sch. 5 in force for certain purposes at 1.8.2002 by S.I. 2002/1727, art. 2; Sch. 5 in force for certain further purposes at 26.2.2003 and otherwise in force at 1.4.2003 by S.I. 2003/392, art. 2

Provision of information by Board for education purposesU.K.

F5510. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

Provision of information by Board for purposes relating to welfare of childrenU.K.

[F5610A(1)This paragraph applies to information, other than information relating to a person’s income, which is held for the purposes of functions relating to tax credits, child benefit or guardian’s allowance—

(a)by the Board, or

(b)by a person providing services to the Board, in connection with the provision of those services.

(2)Information to which this paragraph applies may be supplied to—

(a)a local authority in England and Wales for use for the purpose of any enquiry or investigation under Part 5 of the Children Act 1989 relating to the welfare of a child;

(b)a local authority in Scotland for use for the purpose of any enquiry or investigation under Chapter 3 of Part 2 of the Children (Scotland) Act 1995 [F57, or Part 5, 6, 13 or 14 of the Children’s Hearings (Scotland) Act 2011,] relating to the welfare of a child;

(c)an authority in Northern Ireland for use for the purpose of any enquiry or investigation under Part 6 of the Children (Northern Ireland) Order 1995 (S.I. 1995/755 (N.I.2)) relating to the welfare of a child.

(3)Information supplied under this paragraph is not to be supplied by the recipient to any other person or body unless it is supplied—

(a)for the purpose of any enquiry or investigation referred to in sub-paragraph (2) above,

(b)for the purpose of civil or criminal proceedings, or

(c)where paragraph (a) or (b) does not apply, to a person to whom the information could be supplied directly by or under the authority of the Board.

(4)Information may not be supplied under sub-paragraph (3)(b) or (c) without the authority of the Board.

(5)A person commits an offence if he discloses information supplied to him under this paragraph unless the disclosure is made—

(a)in accordance with sub-paragraph (3),

(b)in accordance with an enactment or an order of a court,

(c)with consent given by or on behalf of the person to whom the information relates, or

(d)in such a way as to prevent the identification of the person to whom it relates.

(6)It is a defence for a person charged with an offence under sub-paragraph (5) to prove that he reasonably believed that his disclosure was lawful.

(7)A person guilty of an offence under sub-paragraph (5) is liable—

(a)on conviction on indictment, to imprisonment for a term not exceeding two years, to a fine or to both;

(b)on summary conviction in England and Wales, to imprisonment for a term not exceeding twelve months, to a fine not exceeding the statutory maximum or to both;

(c)on summary conviction in Scotland or Northern Ireland, to imprisonment for a term not exceeding six months, to a fine not exceeding the statutory maximum or to both.

(8) In sub-paragraph (2) “ child ” means a person under the age of eighteen and—

(a) in paragraph (a), “ local authority ” has the meaning given by section 105(1) of the Children Act 1989;

(b) in paragraph (b), “ local authority ” has the meaning given by section 93(1) of the Children (Scotland) Act 1995; and

(c) in paragraph (c), “ authority ” has the meaning given by Article 2 of the Children (Northern Ireland) Order 1995 ( S.I. 1995/755 (N.I.2)).

(9)The reference to an enactment in sub-paragraph (5)(b) includes a reference to an enactment comprised in, or in an instrument made under, an Act of the Scottish Parliament.]

Unauthorised disclosure of informationU.K.

11(1)Section 182 of the Finance Act 1989 (c. 26) (disclosure of information) is amended as follows.

(2)In subsection (1)—

(a)after “tax functions” continue to insert “ , tax credit functions ”, and

(b)for paragraph (aa) substitute—

(aa)to a tax credit in respect of any identifiable person,.

(3)For subsection (2AA) substitute—

(2ZA)In this section “tax credit functions” means the functions relating to tax credits—

(a)of the Board,

(b)of any person carrying out the administrative work of the General Commissioners or the Special Commissioners, and

(c)of any other person providing, or employed in the provision of, services to the Board or to any person mentioned in paragraph (b) above.

(4)In subsection (2A), after “contributions,” insert “ child benefit, guardian’s allowance, ”.

(5)In subsection (4)—

(a)in paragraph (b), after “tax functions” continue to insert “ , tax credit functions ”,

(b)in paragraph (c), after “tax functions” continue to insert “ , tax credit functions ”,

(c)for sub-paragraph (ia) of that paragraph substitute—

(ia)to a tax credit in respect of any identifiable person,,

and

(d)in sub-paragraph (iii) of that paragraph, after “to” insert “ child benefit, guardian’s allowance, ”.

(6)In subsection (5)(b), for “, to working families tax credit or disabled person’s tax credit” substitute “ or to a tax credit ”.

(7)In subsection (10), after “1989,” insert—

tax credit” means a tax credit under the Tax Credits Act 2002,.

Commencement Information

I38Sch. 5 wholly in force at 1.4.2003; Sch. 5 not in force at Royal Assent, see s. 61; Sch. 5 in force for certain purposes at 1.8.2002 by S.I. 2002/1727, art. 2; Sch. 5 in force for certain further purposes at 26.2.2003 and otherwise in force at 1.4.2003 by S.I. 2003/392, art. 2

Consequential amendmentsU.K.

F5812. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

13In section 110(5A) of the Finance Act 1997 (c. 16) (obtaining by Board and Commissioners of Customs and Excise of information from social security authorities), for “paragraph 3 of Schedule 5 to the Tax Credits Act 1999 (supply to Inland Revenue for purposes of tax credit of information so held)” substitute “ paragraph 6 of Schedule 5 to the Tax Credits Act 2002 (supply to Inland Revenue for purposes of tax credit, child benefit or guardian’s allowance of information so held) ”.

Commencement Information

I39Sch. 5 wholly in force at 1.4.2003; Sch. 5 not in force at Royal Assent, see s. 61; Sch. 5 in force for certain purposes at 1.8.2002 by S.I. 2002/1727, art. 2; Sch. 5 in force for certain further purposes at 26.2.2003 and otherwise in force at 1.4.2003 by S.I. 2003/392, art. 2

Section 60

SCHEDULE 6U.K.Repeals and revocations

Commencement Information

I40Sch. 6 partly in force; Sch. 6 not in force at Royal Assent, see s. 61; Sch. 6 in force for certain purposes at 27.8.2002 and after the expiry of a period of 26 weeks from the date of commencement of the award for certain further purposes by S.I. 2002/1727, art. 2; Sch. 6 in force for certain purposes at 26.2.2003, 1.4.2003 and 7.4.2003 by S.I. 2003/392, art. 2; Sch. 6 in force for certain purposes at 6.4.2003 by S.I. 2003/938, art. 2, Sch. (with art. 3) and by S.I. 2003/962, art. 2(3)(e), Sch. 1 (with arts. 3, 4 and with savings and transitional provisions in S.R. 2003/212, arts. 2, 4); Sch. 6 in force for certain further purposes at 8.4.2003 by S.I. 2003/962, art. 2(4)(e), Sch. 2 (with arts. 3-5)

Title and referenceExtent of repeal or revocation
Taxes Management Act 1970 (c. 9)

In section 36(3A), the words “or under Schedule 13B to that Act (elections as to transfer of children’s tax credit)”.

In section 37A, the words “or partner” and the words “or paragraph 4 of Schedule 13B to that Act”.

In section 43A(2A), the words “or under Schedule 13B to that Act (elections as to transfer of children’s tax credit)”.

In section 58(3)(b), the words “, paragraph 6 of Schedule 13B to that Act”.

Social Security Act 1986 (c. 50)In Schedule 10, paragraph 61.
Income and Corporation Taxes Act 1988 (c. 1)

Section 257AA.

Section 257A(7) to (9).

In section 257C(1) and (3), the words “, 257AA(2) and (2A)”.

In section 617, in subsection (1), paragraph (b) and the word “and” before it and, in subsection (2)(a), the words “, working families tax credit, disabled person’s tax credit”.

Schedule 13B.

Children Act 1989 (c. 41)In section 17A(5)(b), the words “, working families’ tax credit or disabled person’s tax credit”.
Education Reform (Northern Ireland) Order 1989 (S.I. 1989/2406 (N.I. 20))In Article 131(3)(b), the words “or disabled person’s tax credit”.
Disability Living Allowance and Disability Working Allowance Act 1991 (c. 21)In Schedule 3, Part 2.
Child Support Act 1991 (c. 48)In section 54, the definition of “working families’ tax credit”.
Disability Living Allowance and Disability Working Allowance (Northern Ireland) Order 1991 (S.I. 1991/1712 (N.I. 17))In Schedule 3, paragraph 9.
Child Support (Northern Ireland) Order 1991 (S.I. 1991/2628 (N.I. 23))In Article 2(2), the definition of “working families’ tax credit”.
Social Security Contributions and Benefits Act 1992 (c. 4)

In section 20(1), the words “(with increase for child dependants)” (in each place) and, in paragraph (f)(i), the words “and child”.

In section 21(5A)(b), the words “and 45A(1)(a)”.

In section 30B(3), the word “80,”.

Section 45A.

In section 56(1), the words “(and in particular to those of section 81 below)”.

Section 60(6).

In sections 61(1) and (2), the words “on account of a child or an adult”.

In section 63(c) and (f)(i), the words “and child”.

In section 77(1), the words following paragraph (b).

In section 78(4)(d), the word “80,”.

Sections 80 and 81.

In section 89(1), the words “section 80 and” and, in the heading, the words “child or”.

In section 90, the words “child or”.

In section 91(1)(b), the words “for an adult dependant”.

In section 122(1), in the definition of “week”, the words “, except in relation to disabled person’s tax credit,”.

Section 123(1)(b) and (c).

Sections 128 and 129.

In section 135(5), the words “In relation to income support, housing benefit and council tax benefit,”.

Section 145(5).

In section 175(1A), in paragraph (a), the words “of Part 1 or 6 of this Act” and paragraph (b) and the word “and” before it.

In Schedule 4, in Part 4, in column (1), the entries relating to widowed mother’s allowance, widowed parent’s allowance and child’s special allowance and column (2).

In Schedule 5, in paragraph 2(5)(b), the word “80,”.

In Schedule 9, paragraph 4.

Social Security Administration Act 1992 (c. 5)

In section 3(3), the words “(together with any increase under section 80(5) of the Contributions and Benefits Act)”.

Section 5(2)(c) and (d).

Section 11.

Section 71(11)(c) and (d).

In section 121DA(1), the words “working families’ tax credit, disabled person’s tax credit,”.

In section 124(2)(b), the words “and working families tax credit”.

In section 150, in subsection (1), paragraph (f) and, in paragraph (h), the words “prescribed for the purposes of section 128(5) or 129(8) of that Act or” and subsection (10)(b)(i) and (ii).

Section 154(2)(b) and (c).

Section 163(2)(d)(ii) and (iii).

Section 179(5)(b) and (c).

In section 189(1), the word “other”.

In section 191, in the definition of “income-related benefit”, paragraphs (b) and (c).

Social Security Contributions and Benefits (Northern Ireland) Act 1992 (c. 7)

In section 20(1), the words “(with increase for child dependants)” (in each place) and, in paragraph (f)(i), the words “and child”.

In section 21(5A)(b), the words “and 45A(1)(a)”.

In section 30B(3), the word “80,”.

Section 45A.

In section 56(1), the words “(and in particular to those of section 81 below)”.

Section 60(6).

In section 61(1) and (2), the words “on account of a child or an adult”.

In section 63(c) and (f)(i), the words “and child”.

In section 77(1), the words following paragraph (b).

In section 78(4)(d), the word “80,”.

Sections 80 and 81.

In section 89(1), the words “section 80 and” and, in the heading, the words “child or”.

In section 90, the words “child or”.

In section 91(1)(b), the words “for an adult dependant”.

In section 121(1), in the definition of “week”, the words “, except in relation to disabled person’s tax credit,”.

Section 122(1)(b) and (c).

Sections 127 and 128.

In section 131(5), the words “In relation to income support and housing benefit,”.

Section 141(5).

In section 172, in subsection (2)(a), the words “or 141” and, in subsection (3)(c), the words “(other than section 141)”.

In Schedule 4, in Part 4, in column (1), the entries relating to widowed mother’s allowance, widowed parent’s allowance and child’s special allowance and column (2).

In Schedule 5, in paragraph 2(5)(b), the word “80,”.

In Schedule 9, paragraph 4.

Social Security Administration (Northern Ireland) Act 1992 (c. 8)

In section 3(3), the words “(together with any increase under section 80(5) of the Contributions and Benefits Act)”.

Section 5(2)(c) and (d).

Section 9.

Section 69(11)(c) and (d).

In section 115CA(1), the words “working families’ tax credit, disabled person’s tax credit,”.

Section 134(2)(b) and (c).

Section 155(5)(b) and (c).

In section 167(1), in the definition of “income-related benefit”, paragraphs (b) and (c).

Local Government Finance Act 1992 (c. 14)In Schedule 9, paragraphs 2 and 8.
Finance Act 1994 (c. 9)In section 139(1), paragraph (b) and the word “and” before it.
Social Security (Incapacity for Work) Act 1994 (c. 18)

Section 2(4).

Section 10.

In Schedule 1, paragraph 32.

Social Security (Incapacity for Work) (Northern Ireland) Order 1994 (S.I. 1994/1898 (N.I. 12))

Article 4(3).

Article 12.

In Schedule 1, paragraph 32.

Jobseekers Act 1995 (c. 18)

Section 29(7)(a) and (b).

In Schedule 2, paragraphs 9, 33 and 34.

Pensions Act 1995 (c. 26)Section 127.
Children (Scotland) Act 1995 (c. 36)In section 22(4)(a), the words “or working families’ tax credit”.
Children (Northern Ireland) Order 1995 (S.I. 1995/755 (N.I. 2))

In Article 2(2), the definitions of “disabled person’s tax credit” and “working families’ tax credit”.

In Article 18C(7)(b), the words “, working families’ tax credit or disabled person’s tax credit”.

Jobseekers (Northern Ireland) Order 1995 (S.I. 1995/2705 (N.I. 15))

Article 31(7)(a) and (b).

In Schedule 2, paragraphs 2, 16 and 17.

Pensions (Northern Ireland) Order 1995 (S.I. 1995/3213 (N.I. 22))Article 124.
Employment Tribunals Act 1996 (c. 17)Section 21(1)(fg).
Employment Rights Act 1996 (c. 18)Section 192(2)(ab).
Employment Rights (Northern Ireland) Order 1996 (S.I. 1996/1919 (N.I. 16))Article 237(2)(ab).
Finance Act 1997 (c. 16)Section 110(5AA).
Social Security Act 1998 (c. 14)Section 8(3)(d) and (e).
Tax Credits (Initial Expenditure) Act 1998 (c. 16)The whole Act.
Social Security (Northern Ireland) Order 1998 (S.I. 1998/1506 (N.I. 10))Article 9(3)(d) and (e).
Tax Credits Act 1999 (c. 10)The whole Act.
Finance Act 1999 (c. 16)

Section 30.

Section 31(9) and (12).

Schedule 3.

Access to Justice Act 1999 (c. 22)Section 33.
Employment Relations Act 1999 (c. 26)

Section 18(5).

In Schedule 4, paragraph 31(a).

Welfare Reform and Pensions Act 1999 (c. 30)In Schedule 8, paragraphs 11 and 14.
Immigration and Asylum Act 1999 (c. 33)Section 115(1)(f) and (g).
Employment Relations (Northern Ireland) Order 1999 (S.I. 1999/2790 (N.I. 9))

Article 20(5)(b).

In Schedule 4, paragraph 13(a).

Welfare Reform and Pensions (Northern Ireland) Order 1999 (S.I. 1999/3147 (N.I. 11))In Schedule 8, paragraphs 10 and 13.
Finance Act 2000 (c. 17)

Section 34.

In section 84(2), the words “an employment credit or”.

Government Resources and Accounts Act 2000 (c. 20)In Schedule 1, paragraph 25.
Finance Act 2001 (c. 9)

Sections 52 and 53.

Schedule 11.

Social Security Fraud Act 2001 (c. 11)In section 7(8), in the definition of “disqualifying benefit”, paragraph (b)(ii) and (iii).
Social Security Fraud Act (Northern Ireland) 2001 (c. 17 (N.I.))In section 6(8), in the definition of “disqualifying benefit”, paragraph (b)(ii) and (iii).
Employment Act 2002 (c. 22)

In Schedules 3, 4 and 5, the entries relating to Schedule 3 to the Tax Credits Act 1999.

In Schedule 6, paragraphs 9 and 10.

In Schedule 7, paragraph 52.

Criminal Injuries Compensation (Northern Ireland) Order 2002 (S.I. 2002/796 (N.I. 1))Article 12(3).

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