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The Tax Credits Act 2002 (Commencement No. 1) Order 2002

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Commencement of certain provisions of the Act

2.  The following provisions of the Act come into force on the dates and for the purposes mentioned in relation to each provision:

ProvisionDatePurposes
Section 1(1) and (2) (introductory)9th July 2002All purposes of Part 1 of the Act and, as respects tax credits, Part 3 of the Act
Section 2 (functions of Board)9th July 2002All purposes of Part 1 of the Act and, as respects tax credits, Part 3 of the Act
Section 3(1) and (3) (claims)9th July 2002Making regulations about claims
Section 3(1) and (3)1st August 2002Making claims
Section 3(1) and (3)1st January 2003Making decisions on claims
Section 3(1) and (3)6th April 2003All other purposes of Part 1 of the Act and, as respects tax credits, Part 3 of the Act
Section 3(2)(a)1st January 2003All purposes of Part 1 of the Act and, as respects tax credits, Part 3 of the Act
Section 3(2)(b)1st January 2003All purposes of Part 1 of the Act and, as respects tax credits, Part 3 of the Act
Section 3(4)1st August 2002Entitlement to make a claim
Section 3(5) to (8)9th July 2002All purposes of Part 1 of the Act and, as respects tax credits, Part 3 of the Act
Section 4(1) (claims: supplementary)9th July 2002Making regulations
Section 4(2)1st August 2002All purposes mentioned in section 4(2) of the Act
Section 5(1) and (3) (period of awards)1st January 2003Making decisions on claims made before beginning of tax year
Section 5(2) and (3)6th April 2003Making decisions on other claims
Section 6 (notifications of changes of circumstances)9th July 2002Making regulations
Section 7(1) to (5) (income test)9th July 2002Making regulations
Section 7(1) to (5)1st August 2002Making claims
Section 7(1) to (5)1st January 2003Making decisions on claims
Section 7(1) to (5)6th April 2003Entitlement to payment of award
Section 7(6) to (9)9th July 2002Making regulations
Section 7(10)1st August 2002Estimating income for the purposes of making, amending or terminating awards
Section 8 (entitlement to child tax credit)9th July 2002Making regulations
Section 81st August 2002Making claims
Section 81st January 2003Making decisions on claims
Section 86th April 2003Entitlement to payment of award
Section 9 (maximum rate child tax credit)9th July 2002Making regulations
Section 91st August 2002Making claims
Section 91st January 2003Making decisions on claims
Section 96th April 2003Entitlement to payment of award
Section 10 (entitlement to working tax credit)9th July 2002Making regulations
Section 101st August 2002Making claims
Section 101st January 2003Making decisions on claims
Section 106th April 2003Entitlement to payment of award
Section 11 (maximum rate working tax credit)9th July 2002Making regulations
Section 111st August 2002Making claims
Section 111st January 2003Making decisions on claims
Section 116th April 2003Entitlement to payment of award
Section 12(1) to (5) (child care element working tax credit)9th July 2002Making regulations
Section 12(1) to (5)1st August 2002Making claims
Section 12(1) to (5)1st January 2003Making decisions on claims
Section 12(1) to (5)6th April 2003Entitlement to payment of award
Section 12(5) to (8)9th July 2002Making schemes
Section 13 (rate of tax credit)9th July 2002Making regulations
Section 131st August 2002Making claims
Section 131st January 2003Making decisions on claims
Section 136th April 2003Entitlement to payment of award
Section 14(1) and (3) (initial decisions on claims)1st January 2003Making decisions on claims
Section 14(2)9th July 2002Making regulations
Section 14(2)1st August 2002Dealing with claims
Section 15(1) (revised decisions after notifications)1st January 2003Making decisions on whether to amend awards
Section 15(2)9th July 2002Making regulations
Section 15(2)1st August 2002Dealing with notifications of change of circumstances
Section 16(1) (other revised decisions)1st January 2003Making decisions on whether to amend or terminate awards
Section 16(2) and (3)1st January 2003Giving of notice under section 16(2) and (3) of the Act
Section 16(3)9th July 2002Making regulations
Section 17(1) to (9) (final notice)6th April 2003Giving final notice on award
Section 17(10)9th July 2002Making regulations
Section 18 (decisions after final notice)6th April 2003Making decisions after final notice
Section 19 (power to enquire into awards)6th April 2003Enquiring into awards
Section 19(2)9th July 2002Making regulations
Section 20 (decisions on discovery)6th April 2003Making decisions under section 20(1) and (4) of the Act
Section 21 (decisions subject to official error)9th July 2002Making regulations for the purposes of revising decisions under sections 14(1), 15(1), 16(1), 18(1), (5), (6) and (9), 19(3) and 20(1) and (4) of the Act
Section 22 (information etc. requirements: supplementary)9th July 2002Making regulations
Section 23 (notice of decisions)1st January 2003Giving notices of decisions under sections 14(1), 15(1) and 16(1) of the Act, and of revised decisions under those sections by virtue of regulations under section 21 of the Act
Section 236th April 2003Giving notices of decisions under sections 18(1), (5), (6) and (9), 19(3) and 20(1) and (4) of the Act, and of revised decisions under those sections by virtue of regulations under section 21 of the Act
Section 24 (payments of a tax credit)9th July 2002Making regulations
Section 241st August 2002Making claims
Section 241st January 2003Making decisions on claims
Section 246th April 2003Entitlement to payment of award
Section 25(1), (2) and (5) to (7) (payments of working tax credit by employers)9th July 2002Making regulations
Section 25(3), (4) and (5)6th April 2003Power to call for documents etc. in relation to employer’s compliance with regulations under section 25
Section 26 (liability of officers for sums paid to employers)1st January 2003Making regulations
Section 27 and Schedule 1 (rights of employees)1st September 2002Rights conferred on employees by virtue of regulations under section 25 of the Act
Sections 28 to 30 (overpayments, recovery of overpayments and underpayments of a tax credit)6th April 2003Liability to repay overpayments or to be paid full entitlement where underpayment
Section 30 (underpayments)1st January 2003Making regulations under section 30 of the Act
Section 31 (incorrect statements etc.)1st August 2002Imposition of penalties for incorrect statement or declaration in or in connection with a claim for a tax credit or a notification given in accordance with regulations under section 6 of the Act, or for incorrect information or evidence in response to a requirement imposed by virtue of regulations under section 25 of the Act
Section 311st January 2003Imposition of penalties for incorrect information or evidence in response to a requirement imposed by virtue of section 14(2), 15(2) or 16(3) of the Act
Section 316th April 2003Imposition of penalties for incorrect information or evidence in response to a requirement imposed by virtue of section 18(10) or 19(2) of the Act, or for incorrect statement or declaration in response to a notice under section 17 of the Act
Section 32 (failure to comply with requirements)1st August 2002Imposition of penalty for failure to provide information or evidence required by regulations under section 25 of the Act, or for failure to give notification required by regulations under section 6(3) of the Act
Section 321st January 2003Imposition of penalty for failure to provide information or evidence under section 14(2), 15(2) or 16(3) of the Act
Section 326th April 2003Imposition of penalty for failure to provide information or evidence under section 18(10) or 19(2) of the Act, or to comply with requirement imposed by notice under section 17 of the Act by virtue of subsection (2)(a), (4)(a) or (6)(a) of that section
Section 33 (failure by employers to make correct payments)6th April 2003Imposition of penalty for failure by employer to make correct payment to employee
Section 34 and Schedule 2 (penalties: supplementary)1st August 2002Imposition of penalties under section 31 of the Act for incorrect statement or declaration in or in connection with a claim for a tax credit or a notification given in accordance with regulations under section 6 of the Act, or for incorrect information or evidence in response to a requirement imposed by regulations under section 25 of the Act; mitigation of such penalties, appeals against such penalties and recovery of such penalties
Section 34 and Schedule 21st January 2003Imposition of penalties under section 31 of the Act for incorrect information or evidence in response to a requirement imposed by virtue of section 14(2), 15(2) or 16(3) of the Act; mitigation of such penalties, appeals against such penalties and recovery of such penalties
Section 34 and Schedule 26th April 2003Imposition of penalties under section 31 of the Act for incorrect information or evidence in response to a requirement imposed by virtue of section 18(10) or 19(2) of the Act, or for incorrect statement or declaration in response to a notice under section 17 of the Act; mitigation of such penalties, appeals against such penalties and recovery of such penalties
Section 34 and Schedule 21st August 2002Imposition of penalties under section 32(2)(b) or (3) of the Act for failure to provide information or evidence required by regulations under section 25 of the Act, or for failure to give notification required by regulations under section 6(3) of the Act; bringing of proceedings for penalties under section 32(2)(a) before Commissioners for failure to provide information or evidence required by regulations under section 25 of the Act; mitigation of such penalties, appeals against such penalties and recovery of such penalties
Section 34 and Schedule 21st January 2003Imposition of penalties under section 32(2)(b) of the Act for failure to provide information or evidence under section 14(2), 15(2) or 16(3) of the Act; bringing of proceedings for such penalties under section 32(2)(a) before Commissioners; mitigation of such penalties, appeals against such penalties and recovery of such penalties
Section 34 and Schedule 26th April 2003Imposition of penalties under section 32(2)(b) of the Act for failure to provide information or evidence under section 18(10) or 19(2) of the Act, or for failure to comply with requirement imposed by notice under section 17 of the Act by virtue of subsection (2)(a), (4)(a) or (6)(a) of that section; bringing of proceedings for such penalties under section 32(2)(a) before Commissioners; mitigation of such penalties, appeals against such penalties and recovery of such penalties
Section 34 and Schedule 26th April 2003Imposition of penalties under section 33 of the Act for failure by employer to make correct payment to employee; mitigation of such penalties, appeals against such penalties and recovery of such penalties
Section 35 (offence of fraud)1st August 2002Instituting criminal proceedings for fraud in connection with obtaining payments of a tax credit
Section 36 (powers in relation to documents)1st August 2002Obtaining of documents in relation to offences involving fraud or serious fraud in connection with, or in relation to, tax credits
Section 37(1) to (4) and (6) (interest)6th April 2003Interest on overpayment of a tax credit
Section 37(2) and (5)9th July 2002Making regulations to prescribe rates of interest
Section 37(5) and (6)1st August 2002Interest on penalties under section 31 of the Act for incorrect statement or declaration in or in connection with a claim for a tax credit or a notification given in accordance with regulations under section 6 of the Act, or for incorrect information or evidence in response to a requirement imposed by virtue of regulations under section 25 of the Act
Section 37(5) and (6)1st January 2003Interest on penalties under section 31 of the Act for incorrect information or evidence in response to a requirement imposed by virtue of section 14(2), 15(2) or 16(3) of the Act
Section 37(5) and (6)6th April 2003Interest on penalties under section 31 of the Act for incorrect information or evidence in response to a requirement imposed by virtue of section 18(10) or 19(2) of the Act, or for incorrect statement or declaration in response to a notice under section 17 of the Act
Section 37(5) and (6)1st August 2002Interest on penalties under section 32 of the Act for failure to provide information or evidence required by regulations under section 25 of the Act, or for failure to give notification required by regulations under section 6(3) of the Act
Section 37(5) and (6)1st January 2003Interest on penalties under section 32 of the Act for failure to provide information or evidence under section 14(2), 15(2) or 16(3) of the Act
Section 37(5) and (6)6th April 2003Interest on penalties under section 32 of the Act for failure to provide information or evidence under section 18(10) or 19(2) of the Act, or to comply with requirement imposed by notice under section 17 of the Act by virtue of subsection (2)(a), (4)(a) or (6)(a) of that section
Section 37(5) and (6)6th April 2003Interest on penalties under section 33 of the Act for failure by employer to make correct payment to employee
Sections 38 and 39 (appeals and exercise of right of appeal)1st September 2002Appeal against determination of penalty under paragraph 1 of Schedule 2 to the Act where the penalty is imposed under section 31 of the Act for incorrect statement or declaration in or in connection with a claim for a tax credit or a notification given in accordance with regulations under section 6 of the Act, or for incorrect information or evidence in response to a requirement imposed by virtue of regulations under section 25 of the Act
Sections 38 and 391st January 2003Appeal against determination of penalty under paragraph 1 of Schedule 2 to the Act where the penalty is imposed under section 31 of the Act for incorrect information or evidence in response to a requirement imposed by virtue of section 14(2), 15(2) or 16(3) of the Act
Sections 38 and 396th April 2003Appeal against determination of penalty under paragraph 1 of Schedule 2 to the Act where the penalty is imposed under section 31 of the Act for incorrect information or evidence in response to a requirement imposed by virtue of section 18(10) or 19(2) of the Act, or for incorrect statement or declaration in response to a notice under section 17 of the Act
Sections 38 and 391st September 2002Appeal against determination of penalty under paragraph 1 of Schedule 2 to the Act where the penalty is imposed under section 32(2)(b) or (3) of the Act for failure to provide information or evidence required by regulations under section 25 of the Act, or for failure to give notification required by regulations under section 6(3) of the Act
Sections 38 and 391st January 2003Appeal against determination of penalty under paragraph 1 of Schedule 2 to the Act where the penalty is imposed under section 32(2)(b) of the Act for failure to provide information or evidence under section 14(2), 15(2) or 16(3) of the Act
Sections 38 and 396th April 2003Appeal against determination of penalty under paragraph 1 of Schedule 2 to the Act where the penalty is imposed under section 32(2)(b) of the Act for failure to provide information or evidence under section 18(10) or 19(2) of the Act, or to comply with requirement imposed by notice under section 17 of the Act by virtue of subsection (2)(a), (4)(a) or (6)(a) of that section
Sections 38 and 396th April 2003Appeal against a determination of a penalty under paragraph 1 of Schedule 2 to the Act where the penalty is imposed under section 33 of the Act for failure by employer to make correct payment to employee
Section 38 and 391st January 2003Appeal against a decision under section 14(1), 15(1) or 16(1) of the Act, or under regulations under section 21 of the Act
Sections 38 and 396th April 2003Appeal against a decision under section 18 (falling within section 38(1)(b)), 19(3), 20(1) to (4) or 37(1) of the Act
Section 40 (annual reports)6th April 2004Making of annual report by the Board to the Treasury
Section 41 (annual review)6th April 2003Review of prescribed monetary amounts
Sections 42 and 43 (persons subject to immigration control and polygamous marriages)9th July 2002Making regulations
Section 44 (Crown employment)9th July 2002Application of Part 1 of the Act to persons employed by or under the Crown
Section 45 (inalienability)1st January 2003All purposes of Part 1 of the Act and, as respects tax credits, Part 3 of the Act
Section 46 (giving of notices by Board)1st August 2002All purposes of Part 1 of the Act and, as respects tax credits, Part 3 of the Act
Section 48 (interpretation)9th July 2002All purposes of Part 1 of the Act
Section 58 (administrative arrangements)9th July 2002For the purposes of making regulations in relation to tax credits only
Section 59 and Schedule 5 (use and disclosure of information)1st August 2002All purposes of Part 1 of the Act and, as respects tax credits, Part 3 of the Act
Section 60 and Schedule 6 (repeals) so far as concerns section 6 of the Tax Credits Act 1999 (c. 10) (payment of tax credit by employers etc.) and regulations made under that section(1)27th August 2002For the purposes of awards of working families' tax credit and disabled person’s tax credit commencing on or after 27th August 2002
Section 60 and Schedule 6 to far as concerns section 6 of the Tax Credits Act 1999 and regulations made under that sectionThe day immediately following the expiry of the period of 26 weeks from the date of commencement of the awardFor the purposes of awards of working families' tax credit and disabled person’s tax credit that commence on or after 4th June 2002 but before 27th August 2002 and are existing on 27th August 2002
(1)

S.I. 1999/3219, amended by regulation 19 of S.I. 2001/892.

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