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Tax Credits Act 2002

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Tax Credits Act 2002, SCHEDULE 6 is up to date with all changes known to be in force on or before 20 March 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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  • specified provision(s) amendment to earlier commencing SI 2003/962 by S.I. 2008/3151 art. 3(2) (art. 3(2) revoked (14. 7.2014) by S.I. 2014/1848)
  • specified provision(s) amendment to earlier commencing SI 2003/962 art. 2(5) by S.I. 2011/2910 art. 2 (Order revoked (14. 7.2014) by S.I. 2014/1848)

Changes and effects yet to be applied to the whole Act associated Parts and Chapters:

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Section 60

SCHEDULE 6E+W+S+N.I.Repeals and revocations

This schedule has no associated Explanatory Notes
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Annotations are used to give authority for changes and other effects on the legislation you are viewing and to convey editorial information. They appear at the foot of the relevant provision or under the associated heading. Annotations are categorised by annotation type, such as F-notes for textual amendments and I-notes for commencement information (a full list can be found in the Editorial Practice Guide). Each annotation is identified by a sequential reference number. For F-notes, M-notes and X-notes, the number also appears in bold superscript at the relevant location in the text. All annotations contain links to the affecting legislation.

Commencement Information

I1Sch. 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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