X1F1[F2Tax creditN.I.
135B.—(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 6(2)(a) or (c) of the Tax Credits Act 1999;
(b)a penalty was imposed on the employer, or proceedings for a penalty were brought against him, under section 9 of 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 families' tax credit or disabled person's tax credit.
(2) It is immaterial for the purposes of sub-paragraph (a) or (b) of paragraph (1)—
(a)whether or not the employee has the right, or
(b)whether or not the right has been infringed;
but, for that paragraph to apply, the claim to the right and, if applicable, the claim that it has been infringed must be made in good faith.]
Editorial Information
X1The insertion of the new arts. 130ZA-130ZH preceded by new "Retirement" crossheading and followed by new "Other Dismissals" crossheading on 1.10.2006 gives rise to a change in the structure of this Order on legislation.gov.uk which breaks the continuity of historical versions of the existing provisions which are brought under new "Other Dismissals" crossheading
F1prosp. in pt. subst. by 2002 c. 21 for the purpose of rights conferred on employees by virtue of regulations under s. 25