Tax Credits Act 1999

1. Introduction

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   Summary and Background

   1. The new tax credits

      1. Working Families’ Tax Credit

      2. Disabled Person’s Tax Credit

3. The Act

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   Commentary on Sections

   1. Section 1: Certain benefits to be known as tax credits

   2. Section 2: Transfer of functions relating to tax credits

   3. Section 3: Property, rights and liabilities

   4. Section 4: Special provisions for certain contracts

   5. Section 5: General functions of Board

   6. Section 6: Payments of tax credits by employers

   7. Section 7: Rights not to suffer unfair dismissal or other detriment

   8. Section 8: Powers to obtain information

   9. Section 9: Penalties for fraud etc. and failures to comply

   10. Section 10: Penalties: supplementary

   11. Section 11: Liability of company directors etc.

   12. Section 12: Disclosure of information

   13. Section 13: Documents and forms

   14. Section 14: Persons qualifying for disabled person's tax credit

   15. Section 15: New category of childcare providers for tax credit purposes

   16. Section 16: Northern Ireland

   17. Section 17: Financial provisions

   18. Section 18: Interpretation

   19. Section 19: Transitional Provisions, savings and repeals

   20. Section 20: Short title, commencement and extent.

       1. Schedules

   21. Schedule 1: Provisions consequential on renaming of benefits

   22. Schedule 2: Transfer of functions

   23. Part IV: Modification of enactments

       1. Paragraphs 28-38 relate to Northern Ireland provisions

   24. Schedule 3: Rights not to suffer unfair dismissal or other detriment

   25. Schedule 4: Penalties: Procedure and Appeals

   26. Schedule 5: Information

5. Commencement

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   Passage through Parliament

   1. House of Commons

   2. House of Lords

   3. House of Commons

   4. House of Lords