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Tax Credits Act 2002

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Tax Credits Act 2002 is up to date with all changes known to be in force on or before 20 July 2019. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations. Help about Changes to Legislation

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F1Part 1U.K.Tax credits

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

Textual Amendments

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)

C1S. 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.

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Explanatory Notes

Text created by the government department responsible for the subject matter of the Act to explain what the Act sets out to achieve and to make the Act accessible to readers who are not legally qualified. Explanatory Notes were introduced in 1999 and accompany all Public Acts except Appropriation, Consolidated Fund, Finance and Consolidation Acts.

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Access essential accompanying documents and information for this legislation item from this tab. Dependent on the legislation item being viewed this may include:

  • the original print PDF of the as enacted version that was used for the print copy
  • lists of changes made by and/or affecting this legislation item
  • confers power and blanket amendment details
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Timeline of Changes

This timeline shows the different points in time where a change occurred. The dates will coincide with the earliest date on which the change (e.g an insertion, a repeal or a substitution) that was applied came into force. The first date in the timeline will usually be the earliest date when the provision came into force. In some cases the first date is 01/02/1991 (or for Northern Ireland legislation 01/01/2006). This date is our basedate. No versions before this date are available. For further information see the Editorial Practice Guide and Glossary under Help.

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More Resources

Use this menu to access essential accompanying documents and information for this legislation item. Dependent on the legislation item being viewed this may include:

  • the original print PDF of the as enacted version that was used for the print copy
  • correction slips

Click 'View More' or select 'More Resources' tab for additional information including:

  • lists of changes made by and/or affecting this legislation item
  • confers power and blanket amendment details
  • all formats of all associated documents
  • links to related legislation and further information resources