Introduction
Summary
Background
Consultation and Scrutiny
Overview of the Act
Measures in the Act
Tax Credits
Child benefit and guardian’s allowance
Supplementary provisions
Commentary on Sections
Part 1: Tax Credits
Section 1: Introductory
Section 2: Functions of Board
Section 3: Claims
Section 4: Claims: supplementary
Section 5: Period of awards
Section 6: Notifications of changes of circumstances
Section 7: Income test
Section 8: Entitlement
Section 9: Maximum rate
Section 10: Entitlement
Section 11: Maximum rate
Section 12: Child care element
Section 13: Rate
Section 14: Initial decisions
Section 15: Revised decisions after notifications
Section 16: Other revised decisions
Section 17: Final notice
Section 18: Decisions after final notice
Section 19: Power to enquire
Section 20: Decisions on discovery
Section 21: Decisions subject to official error
Section 22: Information requirements: supplementary
Section 23: Notice of decisions
Section 24: Payments
Section 25: Payments of working tax credit by employers
Section 26: Liability of officers for sums paid to employers
Section 27: Rights of employees
Schedule 1: Rights of employees
Section 28: Overpayments
Section 29: Recovery of overpayments
Section 30: Underpayments
Section 31: Incorrect statements
Section 32: Failure to comply with requirements
Section 33: Failure by employers to make correct payments
Section 34: Supplementary
Schedule 2: Supplementary
Section 35: Offence of fraud
Section 36: Powers in relation to documents
Section 37: Interest
Section 38: Appeals
Section 39: Exercise of right of appeal
Section 40: Annual reports
Section 41: Annual review
Section 42: Persons subject to immigration control
Section 43: Polygamous marriages
Section 44: Crown employment
Section 45: Inalienability
Section 46: Giving of notices by Board
Section 47: Consequential amendments
Schedule 3: Tax credits: consequential amendments
Attachment of earnings
Income and Corporation Taxes Act 1988
Children Act 1989
Social Security Contributions and Benefits Act 1992
Part 2: Child Benefit and Guardian's Allowance
Section 49: Functions transferred to Treasury
Section 50: Functions transferred to Board
Section 51: Consequential amendments
Schedule 4: Transfer of functions: consequential amendments
Social Security Administration Act 1992
Social Security Administration (Northern Ireland) Act 1992
Social Security Act 1998
Social Security (Northern Ireland) Order 1998
Immigration and Asylum Act 1999
Section 52: Transfer of property, rights and liabilities
Section 53: General functions of Board
Section 54: Transitional provisions
Section 55: Continuing entitlement after death of child
Section 56: Presence in United Kingdom
Section 57: Abolition of exclusion of tax exempt persons
Part 3: Supplementary
Section 58: Administrative arrangements for claims
Section 59: Use and disclosure of information
Schedule 5: Use and disclosure of information
Section 60: Repeals
Section 62: Transitional provisions and savings
Section 63: Tax credits appeals : temporary modifications
Section 64: Northern Ireland
Section 65: Regulations, orders and schemes
Section 66: Parliamentary control of instruments
Commencement
Hansard References
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