Tax Credits Act 2002 (c. 21)

[F1 Part 1 U.K. Tax credits

Textual Amendments

F1 Pt. 1 repealed (1.2.2019 with savings in relation to specified cases in art. 3 of the commencing S.I.) by Welfare Reform Act 2012 (c. 5), s. 150(3), Sch. 14 Pt. 1; S.I. 2019/167, arts. 2, 3

Modifications etc. (not altering text)

C1 Pt. 1 modified (6.4.2003) by The Tax Credits (Immigration) Regulations 2003 (S.I. 2003/653), regs. 1, 4 (as amended (6.4.2003 immediately after the coming into force of S.I. 2003/738) by S.I. 2003/742, regs. 1(1), 56 (with reg. 1(2))

C2 Pt. 1 modified (6.4.2003 immediately after the coming into force of S.I. 2003/738) by The Tax Credits (Polygamous Marriages) Regulations 2003 (S.I. 2003/742), regs. 1(1), 3-21 (as amended (6.4.2017) by S.I. 2017/387, regs. 1, 7)

Payment U.K.

30 Underpayments U.K.

(1) Where it has been determined in accordance with the provision made by and by virtue of sections 18 to [F2 21C] that a person was entitled, or persons were jointly entitled, to a tax credit for a tax year and either—

(a) the amount of the tax credit paid to him or them for that tax year was less than the amount of the tax credit to which it was so determined that he is entitled or they are jointly entitled, or

(b) no payment of the tax credit was made to him or them for that tax year,

the amount of the difference, or of his entitlement or their joint entitlement, must be paid to him or to whichever of them is prescribed.

(2) Where the claim for the tax credit was made by one person on behalf of another, the payment is to be made to whichever of those persons is prescribed.]

Textual Amendments

F2 Word in s. 30(1) substituted (15.1.2021) by The Tax Credits Reviews and Appeals (Amendment) Order 2021 (S.I. 2021/44), arts. 1, 2(7)

Modifications etc. (not altering text)

C3 S. 30(1) modified (E.W.S.) (29.4.2013) by The Universal Credit (Transitional Provisions) Regulations 2013 (S.I. 2013/386), reg. 1(2), Sch. para. 11

Commencement Information

I1 S. 30 wholly in force at 6.4.2003; s. 30 not in force at Royal Assent, see s. 61; s. 30 in force for certain purposes at 1.1.2003 and otherwise in force at 6.4.2003 by S.I. 2002/1727, art. 2