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SCHEDULES

Section 27

SCHEDULE 1E+W+S+N.I.Rights of employees

Right not to suffer detriment: Great BritainE+W+S+N.I.

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 ”.

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Commencement Information

I1Sch. 1 partly in force; Sch. 1 not in force at Royal Assent, see s. 61; Sch. 1 in force for certain purposes at 1.9.2002 by S.I. 2002/1727, art. 2

Right not to suffer detriment: Northern IrelandE+W+S+N.I.

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 ”.

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Commencement Information

I2Sch. 1 partly in force; Sch. 1 not in force at Royal Assent, see s. 61; Sch. 1 in force for certain purposes at 1.9.2002 by S.I. 2002/1727, art. 2

Right not to be unfairly dismissed: Great BritainE+W+S+N.I.

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,.

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Commencement Information

I3Sch. 1 partly in force; Sch. 1 not in force at Royal Assent, see s. 61; Sch. 1 in force for certain purposes at 1.9.2002 by S.I. 2002/1727, art. 2

Right not to be unfairly dismissed: Northern IrelandE+W+S+N.I.

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,.

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Commencement Information

I4Sch. 1 partly in force; Sch. 1 not in force at Royal Assent, see s. 61; Sch. 1 in force for certain purposes at 1.9.2002 by S.I. 2002/1727, art. 2

Section 34

SCHEDULE 2E+W+S+N.I.Penalties: supplementary

Determination of penalties by BoardE+W+S+N.I.

1(1)The Board may make a determination—

(a)imposing a penalty under section 31, 32(2)(b) or (3) or 33, and

(b)setting it at such amount as, in their opinion, is appropriate.

(2)The Board must give notice of a determination of a penalty under this paragraph to the person on whom the penalty is imposed.

(3)The notice must state the date on which it is given and give details of the right to appeal against the determination under section 38.

(4)After the notice of a determination under this paragraph has been given the determination must not be altered except on appeal.

(5)A penalty determined under this paragraph becomes payable at the end of the period of thirty days beginning with the date on which the notice of determination is given.

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Commencement Information

I5Sch. 2 partly in force; Sch. 2 not in force at Royal Assent, see s. 61; Sch. 2 in force for certain purposes at 1.8.2002, 1.1.2003 and 6.4.2003 by S.I. 2002/1727, art. 2

2(1)On an appeal to them under section 38 against the determination of a penalty under paragraph 1, the General Commissioners or Special Commissioners may—E+W+S+N.I.

(a)if it appears that no penalty has been incurred, set the determination aside,

(b)if the amount determined appears to be appropriate, confirm the determination,

(c)if the amount determined appears to be excessive, reduce it to such other amount (including nil) as they consider appropriate, or

(d)if the amount determined appears to be insufficient, increase it to such amount not exceeding the permitted maximum as they consider appropriate.

(2)An appeal from a decision of the Commissioners under sub-paragraph (1) lies, at the instance of the person on whom the penalty was imposed, to—

(a)the High Court, or

(b)in Scotland, the Court of Session as the Court of Exchequer in Scotland,

and on such an appeal the court has a similar jurisdiction to that conferred on the Commissioners by sub-paragraph (1).

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Commencement Information

I6Sch. 2 partly in force; Sch. 2 not in force at Royal Assent, see s. 61; Sch. 2 in force for certain purposes at 1.8.2002, 1.1.2003 and 6.4.2003 by S.I. 2002/1727, art. 2

Penalty proceedings before CommissionersE+W+S+N.I.

3(1)The Board may commence proceedings for a penalty under section 32(2)(a).

(2)Proceedings under this paragraph are by way of information in writing, made to the General Commissioners or Special Commissioners, and upon summons issued by them to the defendant (or defender) 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.

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Commencement Information

I7Sch. 2 partly in force; Sch. 2 not in force at Royal Assent, see s. 61; Sch. 2 in force for certain purposes at 1.8.2002, 1.1.2003 and 6.4.2003 by S.I. 2002/1727, art. 2

4(1)An appeal against the determination of a penalty in proceedings under paragraph 3 lies to the High Court or, in Scotland, the Court of Session as the Court of Exchequer in Scotland—E+W+S+N.I.

(a)by any party on a question of law, and

(b)by the defendant (or, in Scotland, the defender) against the amount of the penalty.

(2)On any such appeal the court may—

(a)if it appears that no penalty has been incurred, set the determination aside,

(b)if the amount determined appears to be appropriate, confirm the determination,

(c)if the amount determined appears to be excessive, reduce it to such other amount (including nil) as the court considers appropriate, or

(d)if the amount determined appears to be insufficient, increase it to such amount not exceeding the permitted maximum as the court considers appropriate.

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Commencement Information

I8Sch. 2 partly in force; Sch. 2 not in force at Royal Assent, see s. 61; Sch. 2 in force for certain purposes at 1.8.2002, 1.1.2003 and 6.4.2003 by S.I. 2002/1727, art. 2

Mitigation of penaltiesE+W+S+N.I.

5The Board may in their discretion mitigate any penalty under this Part or stay or compound any proceedings for any such penalty and may also, after judgment, further mitigate or entirely remit any such penalty.

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Commencement Information

I9Sch. 2 partly in force; Sch. 2 not in force at Royal Assent, see s. 61; Sch. 2 in force for certain purposes at 1.8.2002, 1.1.2003 and 6.4.2003 by S.I. 2002/1727, art. 2

Time limits for penaltiesE+W+S+N.I.

6(1)In the case of a penalty under section 31 relating to a tax credit for a person or persons for the whole or part of a tax year (other than a penalty to which sub-paragraph (3) applies), the Board may determine the penalty at any time before the latest of—

(a)the end of the period of one year beginning with the expiry of the period for initiating an enquiry under section 19 into the entitlement of the person, or the joint entitlement of the persons, for the tax year,

(b)if such an enquiry is made, the end of the period of one year beginning with the day on which the enquiry is completed, and

(c)if a decision relating to the entitlement of the person, or the joint entitlement of the persons, for the tax year is made under section 20(1) or (4), the end of the period of one year beginning with the day on which the decision is made.

(2)In the case of a penalty under section 32 relating to a tax credit for a person or persons for the whole or part of a tax year (other than a penalty to which sub-paragraph (3) applies), the Board may determine the penalty, or commence proceedings for it, at any time before—

(a)if an enquiry into the entitlement of the person, or the joint entitlement of the persons, for the tax year is made under section 19, the end of the period of one year beginning with the day on which the enquiry is completed, and

(b)otherwise, the end of the period of one year beginning with the expiry of the period for initiating such an enquiry.

(3)In the case of—

(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,

the Board may determine the penalty, or commence proceedings for it, at any time before the end of the period of six years after the date on which the penalty was incurred or began to be incurred.

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Commencement Information

I10Sch. 2 partly in force; Sch. 2 not in force at Royal Assent, see s. 61; Sch. 2 in force for certain purposes at 1.8.2002, 1.1.2003 and 6.4.2003 by S.I. 2002/1727, art. 2

Recovery of penaltiesE+W+S+N.I.

7(1)A penalty payable under this Part is to be treated for the purposes of Part 6 of the Taxes Management Act 1970 (c. 9) (collection and recovery) as if it were tax charged in an assessment and due and payable.

(2)Regulations under section 203(2)(a) of the Income and Corporation Taxes Act 1988 (c. 1) (PAYE) apply to a penalty payable under this Part as if it were an underpayment of tax for a previous year of assessment.

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Commencement Information

I11Sch. 2 partly in force; Sch. 2 not in force at Royal Assent, see s. 61; Sch. 2 in force for certain purposes at 1.8.2002, 1.1.2003 and 6.4.2003 by S.I. 2002/1727, art. 2

Prospective

Section 47

SCHEDULE 3E+W+S+N.I.Tax credits: consequential amendments

Attachment of Earnings Act 1971 (c. 32)E+W+S+N.I.

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)E+W+S+N.I.

2In Part 1 of Schedule 6 to the Magistrates’ Court Act 1980 (fees to be taken by justices’ chief executives), in paragraph 1(a) of the Note at the end—

(a)for “or working families’ tax credit under sections 124 and 128 of the Social Security Contributions and Benefits Act 1992 (c. 4) or” substitute “ under section 124 of the Social Security Contributions and Benefits Act 1992, ”, and

(b)after “2002)” insert “ , of any element of child tax credit other than the family element or of working tax credit ”.

Judgments Enforcement (Northern Ireland) Order 1981 (S.I. 1981/226 (N.I. 6))E+W+S+N.I.

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))E+W+S+N.I.

4The Legal Aid, Advice and Assistance (Northern Ireland) Order 1981 has effect subject to the following amendments.

5In Article 3(1)(b) (persons eligible for advice and assistance), for the words after “income support” substitute “ or an income-based jobseeker’s allowance (payable under the Jobseekers (Northern Ireland) Order 1995 (S.I. 1995/2705 (N.I. 15))) ”.E+W+S+N.I.

6In Article 7(2) (contributions from persons receiving advice or assistance), for the words from “, an income-based” to “family credit” substitute “ or an income-based jobseeker’s allowance (payable under the Jobseekers (Northern Ireland) Order 1995) ”.E+W+S+N.I.

7In Article 14(5) (assessment of disposable capital and income and of maximum contribution), for the words after “income support” substitute “ or an income-based jobseeker’s allowance (payable under the Jobseekers (Northern Ireland) Order 1995) ”.E+W+S+N.I.

Magistrates’ Courts (Northern Ireland) Order 1981 (S.I. 1981/1675 (N.I. 26))E+W+S+N.I.

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)E+W+S+N.I.

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)E+W+S+N.I.

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)), ”.E+W+S+N.I.

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), ”.E+W+S+N.I.

Debtors (Scotland) Act 1987 (c. 18)E+W+S+N.I.

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)E+W+S+N.I.

14In the Income and Corporation Taxes Act 1988, after section 617 insert—

617ATax credits under Part 1 of Tax Credits Act 2002

Payments of a tax credit, within the meaning of the Tax Credits Act 2002, shall not be treated as income for any purpose of the Income Tax Acts.

Children Act 1989 (c. 41)E+W+S+N.I.

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.E+W+S+N.I.

(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 ”.E+W+S+N.I.

18In section 29(3) (no payment of charge for provision of services by local authority by persons in receipt of certain benefits)—E+W+S+N.I.

(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 ”.E+W+S+N.I.

20In paragraph 21(4) of Schedule 2 (no contribution towards maintenance by local authority by persons in receipt of certain benefits)—E+W+S+N.I.

(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))E+W+S+N.I.

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)E+W+S+N.I.

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))E+W+S+N.I.

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)E+W+S+N.I.

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

25In section 30C (incapacity benefit), for subsection (5) substitute—E+W+S+N.I.

(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.

26In section 37(2) (widowed mother’s allowance), for “81(2)” substitute “ 77(5) ”.E+W+S+N.I.

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 ”.E+W+S+N.I.

28In section 39A(3) (widowed parent’s allowance), for “81(2)” substitute “ 77(5) ”.E+W+S+N.I.

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

30In section 42 (long-term incapacity benefit for widows and widowers), for subsection (1) substitute—E+W+S+N.I.

(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 ”.E+W+S+N.I.

32In section 51(2) and (3) (category B retirement pension for widowers), for “45A” substitute “ 45 ”.E+W+S+N.I.

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

34In section 114(4) (cost of providing for children), for “81” substitute “ 82 ”.E+W+S+N.I.

Social Security Administration Act 1992 (c. 5)E+W+S+N.I.

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)E+W+S+N.I.

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—E+W+S+N.I.

(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.

38In section 37(2) (widowed mother’s allowance), for “81(2)” substitute “ 77(5) ”.E+W+S+N.I.

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 ”.E+W+S+N.I.

40In section 39A(3) (widowed parent’s allowance), for “81(2)” substitute “ 77(5) ”.E+W+S+N.I.

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

42In section 42 (long-term incapacity benefit for widows and widowers), for subsection (1) substitute—E+W+S+N.I.

(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 ”.E+W+S+N.I.

44In section 51(2) and (3) (category B retirement pension for widowers), for “45A” substitute “ 45 ”.E+W+S+N.I.

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

46In section 114(4) (cost of providing for children), for “81” substitute “ 82 ”.E+W+S+N.I.

Value Added Tax Act 1994 (c. 23)E+W+S+N.I.

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, ”.E+W+S+N.I.

49In Schedule 8, in Note (1D) in Group 15 (zero-rating: charities), for paragraphs (e) and (f) substitute—E+W+S+N.I.

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

(f)working tax credit.

Children (Scotland) Act 1995 (c. 36)E+W+S+N.I.

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))E+W+S+N.I.

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.E+W+S+N.I.

(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 ”.E+W+S+N.I.

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 ”.E+W+S+N.I.

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 ”.E+W+S+N.I.

56(1)Article 183 (regulations and orders) is amended as follows.E+W+S+N.I.

(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))E+W+S+N.I.

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)E+W+S+N.I.

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)E+W+S+N.I.

59In paragraph 17(1) of Schedule 20 to the Finance Act 2000 (tax relief for research and development: amount of PAYE and NICs liabilities)—

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

(b)in paragraph (b), for “working families’ tax credit or disabled person’s tax credit”,

substitute “ child tax credit or working tax credit ”.

Prospective

Section 51

SCHEDULE 4E+W+S+N.I.Transfer of functions: consequential amendments

Social Security Administration Act 1992 (c. 5)E+W+S+N.I.

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

2In section 71(8) (recovery of benefits by deduction from prescribed benefits), after “amount paid” insert “ , other than an amount paid in respect of child benefit or guardian’s allowance, ”.E+W+S+N.I.

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

Social Security Contributions and Benefits (Northern Ireland) Act 1992 (c. 7)E+W+S+N.I.

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

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 ”.E+W+S+N.I.

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

Social Security Administration (Northern Ireland) Act 1992 (c. 8)E+W+S+N.I.

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

8In section 69(8) (recovery of benefits by deduction from prescribed benefits), after “amount paid” insert “ , other than an amount paid in respect of child benefit or guardian’s allowance, ”.E+W+S+N.I.

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 ”.E+W+S+N.I.

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 ”.E+W+S+N.I.

11(1)Section 166 (Parliamentary and Assembly control of orders and regulations) is amended as follows.E+W+S+N.I.

(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 ”.

Social Security Act 1998 (c. 14)E+W+S+N.I.

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

13(1)Section 79 (regulations and orders) is amended as follows.E+W+S+N.I.

(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.

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 ”.E+W+S+N.I.

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).E+W+S+N.I.

Social Security (Northern Ireland) Order 1998 (S.I. 1998/1506 (N.I. 10))E+W+S+N.I.

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

17(1)Article 74 (regulations and orders) is amended as follows.E+W+S+N.I.

(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.

18(1)Article 75 (Assembly etc. control of regulations) is amended as follows.E+W+S+N.I.

(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.

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).E+W+S+N.I.

Immigration and Asylum Act 1999 (c. 33)E+W+S+N.I.

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

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 ”.E+W+S+N.I.

22(1)Section 123(9) (regulations about back-dating of benefits where person recorded as refugee) is amended as follows.E+W+S+N.I.

(2)After paragraph (b) insert—

(ba)in relation to child benefit (and guardian’s allowance), regulations made by the Treasury;.

(3)In paragraphs (c) and (d), after “benefit” insert “ (apart from child benefit and guardian’s allowance) ”.

Section 59

SCHEDULE 5E+W+S+N.I.Use and disclosure of information

Powers to use informationE+W+S+N.I.

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.

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Commencement Information

I12Sch. 5 partly in force; 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

2(1)Information which is held for the purposes of any functions relating to tax credits, child benefit or guardian’s allowance—E+W+S+N.I.

(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 other functions of the Board.

(2)Information which is held for the purposes of any functions other than those 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 functions of the Board relating to tax credits, child benefit or guardian’s allowance.

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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

I13Sch. 5 partly in force; 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

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—E+W+S+N.I.

(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).

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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

I14Sch. 5 partly in force; 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

Exchange of information between Board and Secretary of State or Northern Ireland DepartmentsE+W+S+N.I.

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.

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

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

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

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

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

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

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

for use for the purposes of functions relating to social security or child support.

(4)In sub-paragraph (3) “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).

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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

I15Sch. 5 partly in force; 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

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—E+W+S+N.I.

(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.

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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

I16Sch. 5 partly in force; 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

6(1)This paragraph applies to information which is held for the purposes of functions relating to social security, child support, war pensions, employment or training—E+W+S+N.I.

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

(b)by a person providing services to the Secretary of State or 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 social security or child support.

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

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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

I17Sch. 5 partly in force; 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

Exchange of information between Board and authorities administering certain benefitsE+W+S+N.I.

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.

Annotations: Help about Annotation
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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

I18Sch. 5 partly in force; 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

8(1)The Board may require—E+W+S+N.I.

(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.

Annotations: Help about Annotation
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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

I19Sch. 5 partly in force; 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

Provision of information by Board for health purposesE+W+S+N.I.

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.

Annotations: Help about Annotation
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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

I20Sch. 5 partly in force; 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

Provision of information by Board for education purposesE+W+S+N.I.

10(1)This paragraph applies to information which is held for the purposes of functions relating to 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 any civil servant or other person for the purpose of such functions relating to the provision of services of the kind mentioned in section 114(1) of the Learning and Skills Act 2000 (c. 21) (provision of services to encourage, enable or assist participation by young persons in education or training) 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 the 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.

Annotations: Help about Annotation
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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

I21Sch. 5 partly in force; 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

Unauthorised disclosure of informationE+W+S+N.I.

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,.

Annotations: Help about Annotation
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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

I22Sch. 5 partly in force; 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

Consequential amendmentsE+W+S+N.I.

12In—

(a)section 122(1)(a) of the Social Security Administration Act 1992 (c. 5), and

(b)section 116(1)(a) of the Social Security Administration (Northern Ireland) Act 1992 (c. 8),

(supply of information held by tax authorities for fraud prevention and verification), for “or paragraph 2 of Schedule 5 to the Tax Credits Act 1999” substitute “ or paragraph 4 of Schedule 5 to the Tax Credits Act 2002 ”.

Annotations: Help about Annotation
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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

I23Sch. 5 partly in force; 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

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) ”.E+W+S+N.I.

Annotations: Help about Annotation
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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

I24Sch. 5 partly in force; 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

Section 60

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

Annotations: Help about Annotation
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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

I25Sch. 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 4.12.2002 by S.I. 2002/1727, art. 2

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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