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F1 Pt. 1 repealed (1.2.2019 with savings in relation to specified cases in art. 3 of the commencing S.I.) by Welfare Reform Act 2012 (c. 5), s. 150(3), Sch. 14 Pt. 1; S.I.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

General U.K.

[F2 2 Functions of Commissioners for Revenue and Customs U.K.

The Commissioners for Her Majesty’s Revenue and Customs shall be responsible for the payment and management of tax credits.]]

Textual Amendments

F2 S. 2 substituted (18.4.2005) by Commissioners for Revenue and Customs Act 2005 (c. 11), s. 53(1), Sch. 4 para. 88; S.I. 2005/1126, art. 2(2)(h)

Modifications etc. (not altering text)

C3 S. 2 functions made exercisable concurrently (E.W.S.) (1.4.2015) by The Tax Credits (Exercise of Functions) Order 2014 (S.I. 2014/3280), arts. 1, 3