<Legislation xmlns="http://www.legislation.gov.uk/namespaces/legislation" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" DocumentURI="http://www.legislation.gov.uk/ukpga/2002/21/2002-09-01" IdURI="http://www.legislation.gov.uk/id/ukpga/2002/21" NumberOfProvisions="185" xsi:schemaLocation="http://www.legislation.gov.uk/namespaces/legislation http://www.legislation.gov.uk/schema/legislation.xsd" SchemaVersion="1.0" RestrictExtent="E+W+S+N.I." RestrictStartDate="2002-09-01" RestrictEndDate="2003-01-01"><ukm:Metadata xmlns:dc="http://purl.org/dc/elements/1.1/" xmlns:dct="http://purl.org/dc/terms/" xmlns:atom="http://www.w3.org/2005/Atom" xmlns:ukm="http://www.legislation.gov.uk/namespaces/metadata">
					<dc:identifier>http://www.legislation.gov.uk/ukpga/2002/21/introduction/2002-09-01</dc:identifier><dc:title>Tax Credits Act 2002</dc:title><dc:description>An Act to make provision for tax credits; to amend the law about child benefit and guardian’s allowance; and for connected purposes.</dc:description><dc:date>2002-07-17</dc:date><dc:type>text</dc:type><dc:format>text/xml</dc:format><dc:language>en</dc:language><dc:publisher>Statute Law Database</dc:publisher><dc:modified>2024-05-17</dc:modified><dct:valid>2002-09-01</dct:valid>
					
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					<atom:link rel="http://www.legislation.gov.uk/def/navigation/notes" href="http://www.legislation.gov.uk/id/ukpga/2002/21/notes" title="Explanatory Notes"/><atom:link rel="http://www.legislation.gov.uk/def/navigation/notes/toc" href="http://www.legislation.gov.uk/ukpga/2002/21/notes/contents" title="Explanatory Notes Table of Contents"/>
					
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					<atom:link rel="http://purl.org/dc/terms/tableOfContents" hreflang="en" href="http://www.legislation.gov.uk/ukpga/2002/21/contents/2002-09-01" title="Table of Contents"/>
					
					<atom:link rel="http://purl.org/dc/terms/isReplacedBy" href="http://www.legislation.gov.uk/ukpga/2002/21/introduction/2014-06-16" title="2014-06-16"/><atom:link rel="http://purl.org/dc/terms/hasVersion" href="http://www.legislation.gov.uk/ukpga/2002/21/introduction/enacted" title="enacted"/><atom:link rel="http://purl.org/dc/terms/hasVersion" href="http://www.legislation.gov.uk/ukpga/2002/21/introduction/2002-07-08" title="2002-07-08"/><atom:link rel="http://purl.org/dc/terms/hasVersion" href="http://www.legislation.gov.uk/ukpga/2002/21/introduction/2014-06-16" title="2014-06-16"/><atom:link rel="http://purl.org/dc/terms/hasVersion" href="http://www.legislation.gov.uk/ukpga/2002/21/introduction/2014-10-13" title="2014-10-13"/><atom:link rel="http://purl.org/dc/terms/hasVersion" href="http://www.legislation.gov.uk/ukpga/2002/21/introduction/2016-05-01" title="2016-05-01"/><atom:link rel="http://purl.org/dc/terms/hasVersion" href="http://www.legislation.gov.uk/ukpga/2002/21/introduction/2016-06-05" title="2016-06-05"/><atom:link rel="http://purl.org/dc/terms/hasVersion" href="http://www.legislation.gov.uk/ukpga/2002/21/introduction/2017-04-06" title="2017-04-06"/><atom:link rel="http://purl.org/dc/terms/hasVersion" href="http://www.legislation.gov.uk/ukpga/2002/21/introduction/2017-09-25" title="2017-09-25"/><atom:link rel="http://purl.org/dc/terms/hasVersion" href="http://www.legislation.gov.uk/ukpga/2002/21/introduction/2017-09-27" title="2017-09-27"/><atom:link rel="http://purl.org/dc/terms/hasVersion" href="http://www.legislation.gov.uk/ukpga/2002/21/introduction/2023-06-29" title="2023-06-29"/><atom:link rel="http://purl.org/dc/terms/hasVersion" href="http://www.legislation.gov.uk/ukpga/2002/21/introduction" title="current"/>
					
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					<ukm:PrimaryMetadata><ukm:DocumentClassification><ukm:DocumentCategory Value="primary"/><ukm:DocumentMainType Value="UnitedKingdomPublicGeneralAct"/><ukm:DocumentStatus Value="revised"/></ukm:DocumentClassification><ukm:Year Value="2002"/><ukm:Number Value="21"/><ukm:EnactmentDate Date="2002-07-08"/><ukm:ISBN Value="0105421022"/><ukm:UnappliedEffects><ukm:UnappliedEffect AffectedClass="UnitedKingdomPublicGeneralAct" AffectedNumber="21" AppendedCommentary="(as amended (5.4.2005) by S.I. 2005/1106, art. 2; (14.12.2006) by S.I. 2006/3369, art. 2; (9.12.2008) by S.I. 2008/3151, art. 3; and (5.12.2011) by S.I. 2011/2910, art. 2) (with transitional provisions in S.I. 2005/773)" AffectingYear="2003" AffectingProvisions="art. 2(5)" Modified="2023-04-03T10:57:36Z" EffectId="key-b3a31c924a190f62f8fe4c9bc6654fd0" AffectingURI="http://www.legislation.gov.uk/id/uksi/2003/962" AffectedEffectsExtent="S+A+M+E+A+S+A+F+F+E+C+T+E+D" AffectedYear="2002" AffectedExtent="E+W+S+N.I." 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This commencing provision was amended by S.I. 2005/1106, S.I. 2006/3369, S.I. 2008/3151 and S.I. 2011/2910, art. 2 before finally being revoked (14.7.2014) by S.I. 2014/1848, art. 2" AffectedURI="http://www.legislation.gov.uk/id/ukpga/2002/21" URI="http://www.legislation.gov.uk/id/effect/key-b3a31c924a190f62f8fe4c9bc6654fd0"><ukm:AffectedTitle>Tax Credits Act 2002</ukm:AffectedTitle><ukm:AffectedProvisions><ukm:Section Ref="section-1-3-d" URI="http://www.legislation.gov.uk/id/ukpga/2002/21/section/1/3/d">s. 1(3)(d)</ukm:Section></ukm:AffectedProvisions><ukm:AffectingTitle>The Tax Credits Act 2002 (Commencement No. 4, Transitional Provisions and Savings) Order 2003</ukm:AffectingTitle><ukm:AffectingProvisions><ukm:Section Ref="article-2-5" URI="http://www.legislation.gov.uk/id/uksi/2003/962/article/2/5">art. 2(5)</ukm:Section></ukm:AffectingProvisions><ukm:InForceDates><ukm:InForce Date="2014-12-31" Qualification="wholly in force"/></ukm:InForceDates></ukm:UnappliedEffect><ukm:UnappliedEffect AffectedProvisions="s. 36A(1)(c)" AffectingURI="http://www.legislation.gov.uk/id/ukpga/2012/5" AffectedClass="UnitedKingdomPublicGeneralAct" AffectingYear="2012" RequiresApplied="true" Modified="2026-05-11T11:54:32Z" AffectingClass="UnitedKingdomPublicGeneralAct" AppliedModified="2012-10-22T16:06:57.637+01:00" AffectingProvisions="s. 121(2)" Type="repealed" AffectedYear="2002" AffectingEffectsExtent="S+A+M+E+A+S+A+F+F+E+C+T+E+D" EffectId="key-f97d6d45bf23c2ff20f51c1d5c660be3" AffectedURI="http://www.legislation.gov.uk/id/ukpga/2002/21" URI="http://www.legislation.gov.uk/id/effect/key-f97d6d45bf23c2ff20f51c1d5c660be3" AffectingNumber="5" Row="233" AffectedNumber="21"><ukm:AffectedTitle>Tax Credits Act 2002</ukm:AffectedTitle><ukm:AffectedProvisions><ukm:Section Ref="section-36A-1-c" URI="http://www.legislation.gov.uk/id/ukpga/2002/21/section/36A/1/c">s. 36A(1)(c)</ukm:Section></ukm:AffectedProvisions><ukm:AffectingTitle>Welfare Reform Act 2012</ukm:AffectingTitle><ukm:AffectingProvisions><ukm:Section Ref="section-121-2" URI="http://www.legislation.gov.uk/id/ukpga/2012/5/section/121/2">s. 121(2)</ukm:Section></ukm:AffectingProvisions><ukm:CommencementAuthority><ukm:Section Ref="section-150-3" URI="http://www.legislation.gov.uk/id/ukpga/2012/5/section/150/3" Extent="E+W+S+N.I." ExtentStatus="Inherited" StartDate="2012-03-08" StartDateStatus="Inherited">s. 150(3)</ukm:Section></ukm:CommencementAuthority><ukm:InForceDates><ukm:InForce Applied="false" Prospective="true" Qualification=""/></ukm:InForceDates></ukm:UnappliedEffect><ukm:UnappliedEffect AppliedModified="2012-10-22T16:06:57.637+01:00" AffectingURI="http://www.legislation.gov.uk/id/ukpga/2012/5" AffectingNumber="5" Modified="2026-05-11T11:54:32Z" AffectedProvisions="s. 35(2)-(12)" AffectedYear="2002" AffectingEffectsExtent="S+A+M+E+A+S+A+F+F+E+C+T+E+D" AppendedCommentary="(as amended (1.12.2020) by 2020 c. 17. s. 416(1), Sch. 24 para. 443(1) (with Sch. 24 para. 447, Sch. 27); S.I. 2020/1236, reg. 2)" URI="http://www.legislation.gov.uk/id/effect/key-ee3ff592bebfee7f7294c0a1f127472f" Type="substituted for s. 35(2)" AffectingYear="2012" Row="246" RequiresApplied="true" AffectedClass="UnitedKingdomPublicGeneralAct" AffectingProvisions="s. 124" AffectingClass="UnitedKingdomPublicGeneralAct" Comments="Please take in the amendment by 2020 c 17, Sch 24 para 443(1) to s 35(9) when this substitution comes into force. Appended commentary has been added" EffectId="key-ee3ff592bebfee7f7294c0a1f127472f" AffectedURI="http://www.legislation.gov.uk/id/ukpga/2002/21" AffectedNumber="21"><ukm:AffectedTitle>Tax Credits Act 2002</ukm:AffectedTitle><ukm:AffectedProvisions><ukm:SectionRange Start="section-35-2" URI="http://www.legislation.gov.uk/id/ukpga/2002/21/section/35/2" End="section-35-12" UpTo="http://www.legislation.gov.uk/id/ukpga/2002/21/section/35/12" FoundEnd="section-35" MissingEnd="true"><ukm:Section Ref="section-35-2" URI="http://www.legislation.gov.uk/id/ukpga/2002/21/section/35/2">s. 35(2)</ukm:Section>-<ukm:Section Ref="section-35-12" URI="http://www.legislation.gov.uk/id/ukpga/2002/21/section/35/12" FoundRef="section-35">(12)</ukm:Section></ukm:SectionRange></ukm:AffectedProvisions><ukm:AffectingTitle>Welfare Reform Act 2012</ukm:AffectingTitle><ukm:AffectingProvisions><ukm:Section Ref="section-124" URI="http://www.legislation.gov.uk/id/ukpga/2012/5/section/124">s. 124</ukm:Section></ukm:AffectingProvisions><ukm:CommencementAuthority><ukm:Section Ref="section-150-3" URI="http://www.legislation.gov.uk/id/ukpga/2012/5/section/150/3" Extent="E+W+S+N.I." ExtentStatus="Inherited" StartDate="2012-03-08" StartDateStatus="Inherited">s. 150(3)</ukm:Section></ukm:CommencementAuthority><ukm:InForceDates><ukm:InForce Applied="false" Prospective="true" Qualification=""/></ukm:InForceDates></ukm:UnappliedEffect><ukm:UnappliedEffect AffectingURI="http://www.legislation.gov.uk/id/ukpga/2012/5" AffectedClass="UnitedKingdomPublicGeneralAct" AffectingClass="UnitedKingdomPublicGeneralAct" AffectedNumber="21" AffectedYear="2002" AffectedProvisions="Sch. 1" EffectId="key-8ef4e142e906190e5819f0c2dc41d70f" AffectingYear="2012" AffectingEffectsExtent="S+A+M+E+A+S+A+F+F+E+C+T+E+D" RequiresApplied="true" AffectingProvisions="Sch. 14 Pt. 1" Modified="2026-05-11T11:54:32Z" Type="repealed" AffectingNumber="5" URI="http://www.legislation.gov.uk/id/effect/key-8ef4e142e906190e5819f0c2dc41d70f" Comments="Schs. 1-3 fall by virtue of the repeal of Pt. 1, whcih contains their inducing sections" Row="910" AffectedURI="http://www.legislation.gov.uk/id/ukpga/2002/21"><ukm:AffectedTitle>Tax Credits Act 2002</ukm:AffectedTitle><ukm:AffectedProvisions><ukm:Section Ref="schedule-1" URI="http://www.legislation.gov.uk/id/ukpga/2002/21/schedule/1">Sch. 1</ukm:Section></ukm:AffectedProvisions><ukm:AffectingTitle>Welfare Reform Act 2012</ukm:AffectingTitle><ukm:AffectingProvisions><ukm:Section Ref="schedule-14" URI="http://www.legislation.gov.uk/id/ukpga/2012/5/schedule/14">Sch. 14 </ukm:Section><ukm:Section Ref="schedule-14-part-1" URI="http://www.legislation.gov.uk/id/ukpga/2012/5/schedule/14/part/1">Pt. 1</ukm:Section></ukm:AffectingProvisions><ukm:CommencementAuthority><ukm:Section Ref="section-150-3" URI="http://www.legislation.gov.uk/id/ukpga/2012/5/section/150/3">s. 150(3)</ukm:Section></ukm:CommencementAuthority><ukm:InForceDates><ukm:InForce Applied="false" Prospective="true" Qualification=""/></ukm:InForceDates></ukm:UnappliedEffect><ukm:UnappliedEffect AffectedNumber="21" Row="912" EffectId="key-271fb85d30ec4c678ddd7b7e5e2b6951" AffectingProvisions="Sch. 14 Pt. 1" Comments="Schs. 1-3 fall by virtue of the repeal of Pt. 1, whcih contains their inducing sections" AffectingURI="http://www.legislation.gov.uk/id/ukpga/2012/5" AffectedURI="http://www.legislation.gov.uk/id/ukpga/2002/21" AffectedYear="2002" AffectingYear="2012" AffectingEffectsExtent="S+A+M+E+A+S+A+F+F+E+C+T+E+D" Type="repealed" AffectingNumber="5" URI="http://www.legislation.gov.uk/id/effect/key-271fb85d30ec4c678ddd7b7e5e2b6951" AffectedClass="UnitedKingdomPublicGeneralAct" AffectedProvisions="Sch. 3" AffectingClass="UnitedKingdomPublicGeneralAct" RequiresApplied="true" Modified="2026-05-11T11:54:32Z"><ukm:AffectedTitle>Tax Credits Act 2002</ukm:AffectedTitle><ukm:AffectedProvisions><ukm:Section Ref="schedule-3" URI="http://www.legislation.gov.uk/id/ukpga/2002/21/schedule/3">Sch. 3</ukm:Section></ukm:AffectedProvisions><ukm:AffectingTitle>Welfare Reform Act 2012</ukm:AffectingTitle><ukm:AffectingProvisions><ukm:Section Ref="schedule-14" URI="http://www.legislation.gov.uk/id/ukpga/2012/5/schedule/14">Sch. 14 </ukm:Section><ukm:Section Ref="schedule-14-part-1" URI="http://www.legislation.gov.uk/id/ukpga/2012/5/schedule/14/part/1">Pt. 1</ukm:Section></ukm:AffectingProvisions><ukm:CommencementAuthority><ukm:Section Ref="section-150-3" URI="http://www.legislation.gov.uk/id/ukpga/2012/5/section/150/3">s. 150(3)</ukm:Section></ukm:CommencementAuthority><ukm:InForceDates><ukm:InForce Applied="false" Prospective="true" Qualification=""/></ukm:InForceDates></ukm:UnappliedEffect><ukm:UnappliedEffect AffectedProvisions="s. 36(10)" URI="http://www.legislation.gov.uk/id/effect/key-5d6cfd9ec50db1fac36fa9ff6c03750d" AppliedModified="2012-10-22T16:06:57.637+01:00" AffectingProvisions="Sch. 14 Pt. 12" AffectedClass="UnitedKingdomPublicGeneralAct" AffectingYear="2012" Modified="2026-05-11T11:54:32Z" AffectingNumber="5" AffectingClass="UnitedKingdomPublicGeneralAct" RequiresApplied="true" EffectId="key-5d6cfd9ec50db1fac36fa9ff6c03750d" AffectingEffectsExtent="S+A+M+E+A+S+A+F+F+E+C+T+E+D" AffectedYear="2002" Type="words repealed" AffectedURI="http://www.legislation.gov.uk/id/ukpga/2002/21" AffectingURI="http://www.legislation.gov.uk/id/ukpga/2012/5" Row="1235" AffectedNumber="21"><ukm:AffectedTitle>Tax Credits Act 2002</ukm:AffectedTitle><ukm:AffectedProvisions><ukm:Section Ref="section-36-10" URI="http://www.legislation.gov.uk/id/ukpga/2002/21/section/36/10" FoundRef="section-36">s. 36(10)</ukm:Section></ukm:AffectedProvisions><ukm:AffectingTitle>Welfare Reform Act 2012</ukm:AffectingTitle><ukm:AffectingProvisions><ukm:Section Ref="schedule-14" URI="http://www.legislation.gov.uk/id/ukpga/2012/5/schedule/14">Sch. 14 </ukm:Section><ukm:Section Ref="schedule-14-part-12" URI="http://www.legislation.gov.uk/id/ukpga/2012/5/schedule/14/part/12">Pt. 12</ukm:Section></ukm:AffectingProvisions><ukm:CommencementAuthority><ukm:Section Ref="section-150-3" URI="http://www.legislation.gov.uk/id/ukpga/2012/5/section/150/3" Extent="E+W+S+N.I." ExtentStatus="Inherited" StartDate="2012-03-08" StartDateStatus="Inherited">s. 150(3)</ukm:Section></ukm:CommencementAuthority><ukm:InForceDates><ukm:InForce Applied="false" Prospective="true" Qualification=""/></ukm:InForceDates></ukm:UnappliedEffect><ukm:UnappliedEffect Type="words repealed" Row="1236" AffectingClass="UnitedKingdomPublicGeneralAct" RequiresApplied="true" AffectedURI="http://www.legislation.gov.uk/id/ukpga/2002/21" AffectedProvisions="s. 36A(7)(c)" AffectingProvisions="Sch. 14 Pt. 12" AffectingYear="2012" AppliedModified="2012-10-22T16:06:57.637+01:00" AffectedClass="UnitedKingdomPublicGeneralAct" AffectingEffectsExtent="S+A+M+E+A+S+A+F+F+E+C+T+E+D" AffectedYear="2002" EffectId="key-360b0f18bb7e8e5e976ac1b31b799527" AffectingURI="http://www.legislation.gov.uk/id/ukpga/2012/5" Modified="2026-05-11T11:54:32Z" URI="http://www.legislation.gov.uk/id/effect/key-360b0f18bb7e8e5e976ac1b31b799527" AffectedNumber="21" AffectingNumber="5"><ukm:AffectedTitle>Tax Credits Act 2002</ukm:AffectedTitle><ukm:AffectedProvisions><ukm:Section Ref="section-36A-7-c" URI="http://www.legislation.gov.uk/id/ukpga/2002/21/section/36A/7/c">s. 36A(7)(c)</ukm:Section></ukm:AffectedProvisions><ukm:AffectingTitle>Welfare Reform Act 2012</ukm:AffectingTitle><ukm:AffectingProvisions><ukm:Section Ref="schedule-14" URI="http://www.legislation.gov.uk/id/ukpga/2012/5/schedule/14">Sch. 14 </ukm:Section><ukm:Section Ref="schedule-14-part-12" URI="http://www.legislation.gov.uk/id/ukpga/2012/5/schedule/14/part/12">Pt. 12</ukm:Section></ukm:AffectingProvisions><ukm:CommencementAuthority><ukm:Section Ref="section-150-3" URI="http://www.legislation.gov.uk/id/ukpga/2012/5/section/150/3" Extent="E+W+S+N.I." ExtentStatus="Inherited" StartDate="2012-03-08" StartDateStatus="Inherited">s. 150(3)</ukm:Section></ukm:CommencementAuthority><ukm:InForceDates><ukm:InForce Applied="false" Prospective="true" Qualification=""/></ukm:InForceDates></ukm:UnappliedEffect><ukm:UnappliedEffect Type="repealed" EffectId="key-449acabb4dd76a6a04ecb39d1e4bf89d" AffectedClass="UnitedKingdomPublicGeneralAct" AffectingYear="2012" Modified="2026-05-11T11:54:32Z" AffectedProvisions="s. 36B(4)(a)(ii) and word" AppliedModified="2012-10-22T16:06:57.637+01:00" URI="http://www.legislation.gov.uk/id/effect/key-449acabb4dd76a6a04ecb39d1e4bf89d" AffectingNumber="5" AffectingClass="UnitedKingdomPublicGeneralAct" AffectedYear="2002" AffectedNumber="21" RequiresApplied="true" AffectingEffectsExtent="S+A+M+E+A+S+A+F+F+E+C+T+E+D" AffectingProvisions="Sch. 14 Pt. 12" Row="1237" AffectedURI="http://www.legislation.gov.uk/id/ukpga/2002/21" AffectingURI="http://www.legislation.gov.uk/id/ukpga/2012/5"><ukm:AffectedTitle>Tax Credits Act 2002</ukm:AffectedTitle><ukm:AffectedProvisions><ukm:Section Ref="section-36B-4-a-ii" URI="http://www.legislation.gov.uk/id/ukpga/2002/21/section/36B/4/a/ii">s. 36B(4)(a)(ii)</ukm:Section> and word</ukm:AffectedProvisions><ukm:AffectingTitle>Welfare Reform Act 2012</ukm:AffectingTitle><ukm:AffectingProvisions><ukm:Section Ref="schedule-14" URI="http://www.legislation.gov.uk/id/ukpga/2012/5/schedule/14">Sch. 14 </ukm:Section><ukm:Section Ref="schedule-14-part-12" URI="http://www.legislation.gov.uk/id/ukpga/2012/5/schedule/14/part/12">Pt. 12</ukm:Section></ukm:AffectingProvisions><ukm:CommencementAuthority><ukm:Section Ref="section-150-3" URI="http://www.legislation.gov.uk/id/ukpga/2012/5/section/150/3" Extent="E+W+S+N.I." ExtentStatus="Inherited" StartDate="2012-03-08" StartDateStatus="Inherited">s. 150(3)</ukm:Section></ukm:CommencementAuthority><ukm:InForceDates><ukm:InForce Applied="false" Prospective="true" Qualification=""/></ukm:InForceDates></ukm:UnappliedEffect><ukm:UnappliedEffect AffectingClass="UnitedKingdomPublicGeneralAct" AppliedModified="2012-10-22T16:06:57.637+01:00" Row="1238" AffectedClass="UnitedKingdomPublicGeneralAct" AffectedNumber="21" URI="http://www.legislation.gov.uk/id/effect/key-4f97ba579384a554aa3d2a965b71a6ff" AffectingURI="http://www.legislation.gov.uk/id/ukpga/2012/5" Type="repealed" RequiresApplied="true" Modified="2026-05-11T11:54:32Z" AffectedURI="http://www.legislation.gov.uk/id/ukpga/2002/21" AffectedProvisions="s. 67" AffectingProvisions="Sch. 14 Pt. 12" AffectingEffectsExtent="S+A+M+E+A+S+A+F+F+E+C+T+E+D" AffectedYear="2002" AffectingNumber="5" EffectId="key-4f97ba579384a554aa3d2a965b71a6ff" AffectingYear="2012"><ukm:AffectedTitle>Tax Credits Act 2002</ukm:AffectedTitle><ukm:AffectedProvisions><ukm:Section Ref="section-67" URI="http://www.legislation.gov.uk/id/ukpga/2002/21/section/67">s. 67</ukm:Section></ukm:AffectedProvisions><ukm:AffectingTitle>Welfare Reform Act 2012</ukm:AffectingTitle><ukm:AffectingProvisions><ukm:Section Ref="schedule-14" URI="http://www.legislation.gov.uk/id/ukpga/2012/5/schedule/14">Sch. 14 </ukm:Section><ukm:Section Ref="schedule-14-part-12" URI="http://www.legislation.gov.uk/id/ukpga/2012/5/schedule/14/part/12">Pt. 12</ukm:Section></ukm:AffectingProvisions><ukm:CommencementAuthority><ukm:Section Ref="section-150-3" URI="http://www.legislation.gov.uk/id/ukpga/2012/5/section/150/3" Extent="E+W+S+N.I." ExtentStatus="Inherited" StartDate="2012-03-08" StartDateStatus="Inherited">s. 150(3)</ukm:Section></ukm:CommencementAuthority><ukm:InForceDates><ukm:InForce Applied="false" Prospective="true" Qualification=""/></ukm:InForceDates></ukm:UnappliedEffect><ukm:UnappliedEffect AffectingClass="UnitedKingdomPublicGeneralAct" AffectedProvisions="Sch. 3 para. 16(2)(a)" Type="repealed" RequiresApplied="true" AffectingEffectsExtent="S+A+M+E+A+S+A+F+F+E+C+T+E+D" AffectingNumber="24" AppliedModified="2012-09-23T11:07:19.888+01:00" AffectedExtent="E+W+S+N.I." Modified="2023-04-03T10:57:36Z" AffectedNumber="21" AffectedURI="http://www.legislation.gov.uk/id/ukpga/2002/21" AffectedYear="2002" AffectedClass="UnitedKingdomPublicGeneralAct" URI="http://www.legislation.gov.uk/id/effect/key-ab1736ea37b6f12f390349180397a3d6" Row="19" AffectingYear="2009" AffectedEffectsExtent="S+A+M+E+A+S+A+F+F+E+C+T+E+D" EffectId="key-ab1736ea37b6f12f390349180397a3d6" AffectingProvisions="Sch. 7 Pt. 1" AffectingURI="http://www.legislation.gov.uk/id/ukpga/2009/24"><ukm:AffectedTitle>Tax Credits Act 2002</ukm:AffectedTitle><ukm:AffectedProvisions><ukm:Section Ref="schedule-3" URI="http://www.legislation.gov.uk/id/ukpga/2002/21/schedule/3">Sch. 3 </ukm:Section><ukm:Section Ref="schedule-3-paragraph-16-2-a" URI="http://www.legislation.gov.uk/id/ukpga/2002/21/schedule/3/paragraph/16/2/a">para. 16(2)(a)</ukm:Section></ukm:AffectedProvisions><ukm:AffectingTitle>Welfare Reform Act 2009</ukm:AffectingTitle><ukm:AffectingProvisions><ukm:Section Ref="schedule-7" URI="http://www.legislation.gov.uk/id/ukpga/2009/24/schedule/7">Sch. 7 </ukm:Section><ukm:Section Ref="schedule-7-part-1" URI="http://www.legislation.gov.uk/id/ukpga/2009/24/schedule/7/part/1">Pt. 1</ukm:Section></ukm:AffectingProvisions><ukm:CommencementAuthority><ukm:Section Ref="section-61-3" URI="http://www.legislation.gov.uk/id/ukpga/2009/24/section/61/3">s. 61(3)</ukm:Section></ukm:CommencementAuthority><ukm:InForceDates><ukm:InForce Applied="false" Prospective="true" Qualification=""/></ukm:InForceDates></ukm:UnappliedEffect><ukm:UnappliedEffect AffectingURI="http://www.legislation.gov.uk/id/ukpga/2009/24" AffectedClass="UnitedKingdomPublicGeneralAct" AffectedEffectsExtent="S+A+M+E+A+S+A+F+F+E+C+T+E+D" AffectedNumber="21" Row="20" AffectingNumber="24" AffectedExtent="E+W+S+N.I." EffectId="key-55455cb7a14c3c2f5ce2fd6d5b5c5110" RequiresApplied="true" AppliedModified="2012-09-23T11:07:19.888+01:00" Type="repealed" URI="http://www.legislation.gov.uk/id/effect/key-55455cb7a14c3c2f5ce2fd6d5b5c5110" AffectingYear="2009" AffectedURI="http://www.legislation.gov.uk/id/ukpga/2002/21" AffectedYear="2002" AffectingClass="UnitedKingdomPublicGeneralAct" Modified="2023-04-03T10:57:36Z" AffectingProvisions="Sch. 7 Pt. 1" AffectingEffectsExtent="S+A+M+E+A+S+A+F+F+E+C+T+E+D" AffectedProvisions="Sch. 3 para. 18(a)"><ukm:AffectedTitle>Tax Credits Act 2002</ukm:AffectedTitle><ukm:AffectedProvisions><ukm:Section Ref="schedule-3" URI="http://www.legislation.gov.uk/id/ukpga/2002/21/schedule/3">Sch. 3 </ukm:Section><ukm:Section Ref="schedule-3-paragraph-18-a" URI="http://www.legislation.gov.uk/id/ukpga/2002/21/schedule/3/paragraph/18/a">para. 18(a)</ukm:Section></ukm:AffectedProvisions><ukm:AffectingTitle>Welfare Reform Act 2009</ukm:AffectingTitle><ukm:AffectingProvisions><ukm:Section Ref="schedule-7" URI="http://www.legislation.gov.uk/id/ukpga/2009/24/schedule/7">Sch. 7 </ukm:Section><ukm:Section Ref="schedule-7-part-1" URI="http://www.legislation.gov.uk/id/ukpga/2009/24/schedule/7/part/1">Pt. 1</ukm:Section></ukm:AffectingProvisions><ukm:CommencementAuthority><ukm:Section Ref="section-61-3" URI="http://www.legislation.gov.uk/id/ukpga/2009/24/section/61/3">s. 61(3)</ukm:Section></ukm:CommencementAuthority><ukm:InForceDates><ukm:InForce Applied="false" Prospective="true" Qualification=""/></ukm:InForceDates></ukm:UnappliedEffect><ukm:UnappliedEffect AffectedNumber="21" AppliedModified="2012-09-23T11:07:19.888+01:00" AffectedURI="http://www.legislation.gov.uk/id/ukpga/2002/21" AffectedExtent="E+W+S+N.I." AffectingProvisions="Sch. 7 Pt. 1" AffectingNumber="24" Modified="2023-04-03T10:57:36Z" EffectId="key-535347f86e0b14023c4de7e62849b593" AffectingURI="http://www.legislation.gov.uk/id/ukpga/2009/24" AffectingEffectsExtent="S+A+M+E+A+S+A+F+F+E+C+T+E+D" AffectedEffectsExtent="S+A+M+E+A+S+A+F+F+E+C+T+E+D" AffectingClass="UnitedKingdomPublicGeneralAct" Type="repealed" URI="http://www.legislation.gov.uk/id/effect/key-535347f86e0b14023c4de7e62849b593" RequiresApplied="true" AffectedClass="UnitedKingdomPublicGeneralAct" AffectedProvisions="Sch. 3 para. 20(a)" Row="21" AffectedYear="2002" AffectingYear="2009"><ukm:AffectedTitle>Tax Credits Act 2002</ukm:AffectedTitle><ukm:AffectedProvisions><ukm:Section Ref="schedule-3" URI="http://www.legislation.gov.uk/id/ukpga/2002/21/schedule/3">Sch. 3 </ukm:Section><ukm:Section Ref="schedule-3-paragraph-20-a" URI="http://www.legislation.gov.uk/id/ukpga/2002/21/schedule/3/paragraph/20/a">para. 20(a)</ukm:Section></ukm:AffectedProvisions><ukm:AffectingTitle>Welfare Reform Act 2009</ukm:AffectingTitle><ukm:AffectingProvisions><ukm:Section Ref="schedule-7" URI="http://www.legislation.gov.uk/id/ukpga/2009/24/schedule/7">Sch. 7 </ukm:Section><ukm:Section Ref="schedule-7-part-1" URI="http://www.legislation.gov.uk/id/ukpga/2009/24/schedule/7/part/1">Pt. 1</ukm:Section></ukm:AffectingProvisions><ukm:CommencementAuthority><ukm:Section Ref="section-61-3" URI="http://www.legislation.gov.uk/id/ukpga/2009/24/section/61/3">s. 61(3)</ukm:Section></ukm:CommencementAuthority><ukm:InForceDates><ukm:InForce Applied="false" Prospective="true" Qualification=""/></ukm:InForceDates></ukm:UnappliedEffect><ukm:UnappliedEffect RequiresApplied="false" Notes="This amendment not applied to legislation.gov.uk. S. 38(1A), and the cross-reference to it in s. 38(1) inserted by art. 2(10), struck out as ultra vires. See Court of Appeal judgment dated 19.1.2024 in the case of HMRC v Arrbab, [2024] EWCA Civ 16]" AffectingYear="2014" AffectedClass="UnitedKingdomPublicGeneralAct" AffectedProvisions="s. 38(1)" AppliedModified="2017-03-27T15:25:55.037+01:00" URI="http://www.legislation.gov.uk/id/effect/key-b0aa8497fe13e40f26ca8d912103dd0c" AffectedEffectsExtent="S+A+M+E+A+S+A+F+F+E+C+T+E+D" Type="words inserted" AffectingURI="http://www.legislation.gov.uk/id/uksi/2014/886" AffectingEffectsExtent="E+W+S+N.I." AffectingClass="UnitedKingdomStatutoryInstrument" Row="15" AffectingProvisions="art. 2(10)" AffectedURI="http://www.legislation.gov.uk/id/ukpga/2002/21" AffectedYear="2002" EffectId="key-b0aa8497fe13e40f26ca8d912103dd0c" AffectingNumber="886" AffectedExtent="E+W+S+N.I." AffectedNumber="21" Modified="2024-01-30T11:02:08Z"><ukm:AffectedTitle>Tax Credits Act 2002</ukm:AffectedTitle><ukm:AffectedProvisions><ukm:Section Ref="section-38-1" URI="http://www.legislation.gov.uk/id/ukpga/2002/21/section/38/1">s. 38(1)</ukm:Section></ukm:AffectedProvisions><ukm:AffectingTitle>The Tax Credits, Child Benefit and Guardian’s Allowance Reviews and Appeals Order 2014</ukm:AffectingTitle><ukm:AffectingProvisions><ukm:Section Ref="article-2-10" URI="http://www.legislation.gov.uk/id/uksi/2014/886/article/2/10">art. 2(10)</ukm:Section></ukm:AffectingProvisions><ukm:Savings><ukm:Section Ref="article-1-5" URI="http://www.legislation.gov.uk/id/uksi/2014/886/article/1/5">art. 1(5)</ukm:Section></ukm:Savings><ukm:CommencementAuthority><ukm:Section Ref="article-1-1" URI="http://www.legislation.gov.uk/id/uksi/2014/886/article/1/1">art. 1(1)</ukm:Section></ukm:CommencementAuthority><ukm:InForceDates><ukm:InForce Date="2014-04-06" Qualification="wholly in force"/></ukm:InForceDates></ukm:UnappliedEffect><ukm:UnappliedEffect AffectingProvisions="Sch. 14 para. 34" Modified="2026-03-30T14:12:22Z" Row="1317" AffectedYear="2002" AffectedClass="UnitedKingdomPublicGeneralAct" AffectedProvisions="s. 19(4)(a)" RequiresApplied="true" Type="words substituted" AffectingClass="UnitedKingdomPublicGeneralAct" AffectingYear="2017" AffectingURI="http://www.legislation.gov.uk/id/ukpga/2017/32" AffectedNumber="21" AffectingEffectsExtent="E+W+S+N.I." AffectedURI="http://www.legislation.gov.uk/id/ukpga/2002/21" AffectingNumber="32" EffectId="key-4d10e6cfd8178e9cb29d4acf723555ca" URI="http://www.legislation.gov.uk/id/effect/key-4d10e6cfd8178e9cb29d4acf723555ca"><ukm:AffectedTitle>Tax Credits Act 2002</ukm:AffectedTitle><ukm:AffectedProvisions><ukm:Section Ref="section-19-4-a" URI="http://www.legislation.gov.uk/id/ukpga/2002/21/section/19/4/a">s. 19(4)(a)</ukm:Section></ukm:AffectedProvisions><ukm:AffectingTitle>Finance (No. 2) Act 2017</ukm:AffectingTitle><ukm:AffectingProvisions><ukm:Section Ref="schedule-14" URI="http://www.legislation.gov.uk/id/ukpga/2017/32/schedule/14">Sch. 14 </ukm:Section><ukm:Section Ref="schedule-14-paragraph-34" URI="http://www.legislation.gov.uk/id/ukpga/2017/32/schedule/14/paragraph/34">para. 34</ukm:Section></ukm:AffectingProvisions><ukm:CommencementAuthority><ukm:Section Ref="section-61-6" URI="http://www.legislation.gov.uk/id/ukpga/2017/32/section/61/6">s. 61(6)</ukm:Section></ukm:CommencementAuthority><ukm:InForceDates><ukm:InForce Applied="false" Prospective="true" Qualification=""/></ukm:InForceDates></ukm:UnappliedEffect><ukm:UnappliedEffect URI="http://www.legislation.gov.uk/id/effect/key-b80d1d4ef79c023a99dd87e7e0f44fa7" AffectingNumber="3151" AffectingProvisions="art. 3(2)" EffectId="key-b80d1d4ef79c023a99dd87e7e0f44fa7" AffectedProvisions="specified provision(s)" AffectedClass="UnitedKingdomPublicGeneralAct" AffectedNumber="21" AffectingURI="http://www.legislation.gov.uk/id/uksi/2008/3151" AffectedEffectsExtent="S+A+M+E+A+S+A+F+F+E+C+T+E+D" Type="amendment to earlier commencing SI 2003/962" TypeNotes="amendment to earlier commencing SI 2003/962" Modified="2023-04-03T10:57:36Z" AffectingYear="2008" Notes="art. 3(2) revoked (14. 7.2014) by S.I. 2014/1848" Row="28" AffectedYear="2002" AffectingEffectsExtent="E+W+S+N.I." AffectedExtent="E+W+S+N.I." RequiresApplied="false" AffectedURI="http://www.legislation.gov.uk/id/ukpga/2002/21" AffectingClass="UnitedKingdomStatutoryInstrument"><ukm:AffectedTitle>Tax Credits Act 2002</ukm:AffectedTitle><ukm:AffectedProvisions>specified provision(s)</ukm:AffectedProvisions><ukm:AffectingTitle>The Tax Credits Act 2002 (Transitional Provisions) Order 2008</ukm:AffectingTitle><ukm:AffectingProvisions><ukm:Section Ref="article-3-2" URI="http://www.legislation.gov.uk/id/uksi/2008/3151/article/3/2">art. 3(2)</ukm:Section></ukm:AffectingProvisions><ukm:InForceDates><ukm:InForce Date="2008-12-09" Qualification="wholly in force"/></ukm:InForceDates></ukm:UnappliedEffect><ukm:UnappliedEffect AffectingClass="NorthernIrelandAct" RequiresApplied="true" AffectingProvisions="Sch. 10 Pt. 5" AffectedExtent="E+W+S+N.I." AffectedURI="http://www.legislation.gov.uk/id/ukpga/2002/21" AffectedProvisions="Sch. 3 para. 41" AffectedEffectsExtent="S+A+M+E+A+S+A+F+F+E+C+T+E+D" AffectedClass="UnitedKingdomPublicGeneralAct" Row="351" AppliedModified="2012-09-15T22:03:28.592+01:00" AffectingNumber="13" AffectedYear="2002" Type="repealed" AffectingEffectsExtent="N.I." AffectingURI="http://www.legislation.gov.uk/id/nia/2008/13" AffectedNumber="21" EffectId="key-71957b7bf059edd4fd42ad3ccdc2830c" Modified="2024-11-20T16:50:28Z" AffectingYear="2008" URI="http://www.legislation.gov.uk/id/effect/key-71957b7bf059edd4fd42ad3ccdc2830c"><ukm:AffectedTitle>Tax Credits Act 2002</ukm:AffectedTitle><ukm:AffectedProvisions><ukm:Section Ref="schedule-3" URI="http://www.legislation.gov.uk/id/ukpga/2002/21/schedule/3">Sch. 3 </ukm:Section><ukm:Section Ref="schedule-3-paragraph-41" URI="http://www.legislation.gov.uk/id/ukpga/2002/21/schedule/3/paragraph/41">para. 41</ukm:Section></ukm:AffectedProvisions><ukm:AffectingTitle>Pensions (No. 2) Act (Northern Ireland) 2008</ukm:AffectingTitle><ukm:AffectingProvisions><ukm:Section Ref="schedule-10" URI="http://www.legislation.gov.uk/id/nia/2008/13/schedule/10">Sch. 10 </ukm:Section><ukm:Section Ref="schedule-10-part-5" URI="http://www.legislation.gov.uk/id/nia/2008/13/schedule/10/part/5">Pt. 5</ukm:Section></ukm:AffectingProvisions><ukm:CommencementAuthority><ukm:Section Ref="section-118-1" URI="http://www.legislation.gov.uk/id/nia/2008/13/section/118/1">s. 118(1)</ukm:Section></ukm:CommencementAuthority><ukm:InForceDates><ukm:InForce Applied="false" Prospective="true" Qualification=""/></ukm:InForceDates></ukm:UnappliedEffect><ukm:UnappliedEffect AffectedExtent="E+W+S+N.I." Modified="2023-04-03T10:57:36Z" AffectedProvisions="Sch. 3 para. 25" AffectedNumber="21" EffectId="key-4bc3a3da1991ef8aa203a9d00b4b9d6d" AffectedClass="UnitedKingdomPublicGeneralAct" AppliedModified="2014-06-16T11:13:54.476+01:00" AffectingEffectsExtent="E+W+S" AffectingClass="UnitedKingdomPublicGeneralAct" Row="22" URI="http://www.legislation.gov.uk/id/effect/key-4bc3a3da1991ef8aa203a9d00b4b9d6d" AffectingProvisions="Sch. 8" AffectedURI="http://www.legislation.gov.uk/id/ukpga/2002/21" AffectedEffectsExtent="S+A+M+E+A+S+A+F+F+E+C+T+E+D" RequiresApplied="true" Type="repealed" AffectingNumber="5" AffectingYear="2007" AffectedYear="2002" AffectingURI="http://www.legislation.gov.uk/id/ukpga/2007/5"><ukm:AffectedTitle>Tax Credits Act 2002</ukm:AffectedTitle><ukm:AffectedProvisions><ukm:Section Ref="schedule-3" URI="http://www.legislation.gov.uk/id/ukpga/2002/21/schedule/3">Sch. 3 </ukm:Section><ukm:Section Ref="schedule-3-paragraph-25" URI="http://www.legislation.gov.uk/id/ukpga/2002/21/schedule/3/paragraph/25">para. 25</ukm:Section></ukm:AffectedProvisions><ukm:AffectingTitle>Welfare Reform Act 2007</ukm:AffectingTitle><ukm:AffectingProvisions><ukm:Section Ref="schedule-8" URI="http://www.legislation.gov.uk/id/ukpga/2007/5/schedule/8">Sch. 8</ukm:Section></ukm:AffectingProvisions><ukm:CommencementAuthority><ukm:Section Ref="section-70-1" URI="http://www.legislation.gov.uk/id/ukpga/2007/5/section/70/1">s. 70(1)</ukm:Section></ukm:CommencementAuthority><ukm:InForceDates><ukm:InForce Applied="false" Prospective="true" Qualification=""/></ukm:InForceDates></ukm:UnappliedEffect><ukm:UnappliedEffect AffectingClass="UnitedKingdomPublicGeneralAct" AffectedEffectsExtent="S+A+M+E+A+S+A+F+F+E+C+T+E+D" AffectingYear="2007" AffectedYear="2002" Row="23" AffectingEffectsExtent="E+W+S" AppliedModified="2014-06-16T11:13:54.476+01:00" AffectingURI="http://www.legislation.gov.uk/id/ukpga/2007/5" Type="repealed" AffectedNumber="21" RequiresApplied="true" Modified="2023-04-03T10:57:36Z" AffectingProvisions="Sch. 8" AffectedClass="UnitedKingdomPublicGeneralAct" EffectId="key-17d6b3becdc4c0c625c3a45e4a905a13" AffectedURI="http://www.legislation.gov.uk/id/ukpga/2002/21" URI="http://www.legislation.gov.uk/id/effect/key-17d6b3becdc4c0c625c3a45e4a905a13" AffectedProvisions="Sch. 3 para. 30" AffectingNumber="5" AffectedExtent="E+W+S+N.I."><ukm:AffectedTitle>Tax Credits Act 2002</ukm:AffectedTitle><ukm:AffectedProvisions><ukm:Section Ref="schedule-3" URI="http://www.legislation.gov.uk/id/ukpga/2002/21/schedule/3">Sch. 3 </ukm:Section><ukm:Section Ref="schedule-3-paragraph-30" URI="http://www.legislation.gov.uk/id/ukpga/2002/21/schedule/3/paragraph/30">para. 30</ukm:Section></ukm:AffectedProvisions><ukm:AffectingTitle>Welfare Reform Act 2007</ukm:AffectingTitle><ukm:AffectingProvisions><ukm:Section Ref="schedule-8" URI="http://www.legislation.gov.uk/id/ukpga/2007/5/schedule/8">Sch. 8</ukm:Section></ukm:AffectingProvisions><ukm:CommencementAuthority><ukm:Section Ref="section-70-1" URI="http://www.legislation.gov.uk/id/ukpga/2007/5/section/70/1">s. 70(1)</ukm:Section></ukm:CommencementAuthority><ukm:InForceDates><ukm:InForce Applied="false" Prospective="true" Qualification=""/></ukm:InForceDates></ukm:UnappliedEffect><ukm:UnappliedEffect AffectedURI="http://www.legislation.gov.uk/id/ukpga/2002/21" Type="repealed" AffectingYear="2007" AffectedYear="2002" AffectedExtent="E+W+S+N.I." AffectedEffectsExtent="S+A+M+E+A+S+A+F+F+E+C+T+E+D" AffectingProvisions="Sch. 8" Modified="2023-04-03T10:57:36Z" Row="24" RequiresApplied="true" EffectId="key-38bbed5e7a5b2be5d4ebef22d2acb1a1" AffectingClass="NorthernIrelandAct" AffectedClass="UnitedKingdomPublicGeneralAct" URI="http://www.legislation.gov.uk/id/effect/key-38bbed5e7a5b2be5d4ebef22d2acb1a1" AffectingURI="http://www.legislation.gov.uk/id/nia/2007/2" AffectingEffectsExtent="N.I." AffectingNumber="2" AffectedNumber="21" AffectedProvisions="Sch. 3 para. 37"><ukm:AffectedTitle>Tax Credits Act 2002</ukm:AffectedTitle><ukm:AffectedProvisions><ukm:Section Ref="schedule-3" URI="http://www.legislation.gov.uk/id/ukpga/2002/21/schedule/3">Sch. 3 </ukm:Section><ukm:Section Ref="schedule-3-paragraph-37" URI="http://www.legislation.gov.uk/id/ukpga/2002/21/schedule/3/paragraph/37">para. 37</ukm:Section></ukm:AffectedProvisions><ukm:AffectingTitle>Welfare Reform Act (Northern Ireland) 2007</ukm:AffectingTitle><ukm:AffectingProvisions><ukm:Section Ref="schedule-8" URI="http://www.legislation.gov.uk/id/nia/2007/2/schedule/8">Sch. 8</ukm:Section></ukm:AffectingProvisions><ukm:CommencementAuthority><ukm:Section Ref="section-60-1" URI="http://www.legislation.gov.uk/id/nia/2007/2/section/60/1">s. 60(1)</ukm:Section></ukm:CommencementAuthority><ukm:InForceDates><ukm:InForce Applied="false" Prospective="true" Qualification=""/></ukm:InForceDates></ukm:UnappliedEffect><ukm:UnappliedEffect AffectedClass="UnitedKingdomPublicGeneralAct" AffectedExtent="E+W+S+N.I." AffectingEffectsExtent="N.I." AffectingClass="NorthernIrelandAct" AffectingProvisions="Sch. 8" AffectedYear="2002" AffectedProvisions="Sch. 3 para. 42" RequiresApplied="true" AffectingYear="2007" Row="26" AffectedEffectsExtent="S+A+M+E+A+S+A+F+F+E+C+T+E+D" URI="http://www.legislation.gov.uk/id/effect/key-32a325569a67698da5545801a762e822" Modified="2023-04-03T10:57:36Z" AffectingNumber="2" EffectId="key-32a325569a67698da5545801a762e822" Type="repealed" AffectedNumber="21" AffectingURI="http://www.legislation.gov.uk/id/nia/2007/2" AffectedURI="http://www.legislation.gov.uk/id/ukpga/2002/21"><ukm:AffectedTitle>Tax Credits Act 2002</ukm:AffectedTitle><ukm:AffectedProvisions><ukm:Section Ref="schedule-3" URI="http://www.legislation.gov.uk/id/ukpga/2002/21/schedule/3">Sch. 3 </ukm:Section><ukm:Section Ref="schedule-3-paragraph-42" URI="http://www.legislation.gov.uk/id/ukpga/2002/21/schedule/3/paragraph/42">para. 42</ukm:Section></ukm:AffectedProvisions><ukm:AffectingTitle>Welfare Reform Act (Northern Ireland) 2007</ukm:AffectingTitle><ukm:AffectingProvisions><ukm:Section Ref="schedule-8" URI="http://www.legislation.gov.uk/id/nia/2007/2/schedule/8">Sch. 8</ukm:Section></ukm:AffectingProvisions><ukm:CommencementAuthority><ukm:Section Ref="section-60-1" URI="http://www.legislation.gov.uk/id/nia/2007/2/section/60/1">s. 60(1)</ukm:Section></ukm:CommencementAuthority><ukm:InForceDates><ukm:InForce Applied="false" Prospective="true" Qualification=""/></ukm:InForceDates></ukm:UnappliedEffect><ukm:UnappliedEffect Created="2023-03-01T15:43:14Z" AffectedProvisions="Sch. 5 para. 4(5)" AffectingClass="UnitedKingdomPublicGeneralAct" AffectedYear="2002" AffectedNumber="21" AffectingNumber="48" AffectingURI="http://www.legislation.gov.uk/id/ukpga/2023/48" AffectingYear="2023" RequiresApplied="true" Type="words substituted" EffectId="key-4f2a0abe9300b937aa0e2b9a5a77089f" AffectingEffectsExtent="S+A+M+E+A+S+A+F+F+E+C+T+E+D" AffectedClass="UnitedKingdomPublicGeneralAct" URI="http://www.legislation.gov.uk/id/effect/ukpga-2023-48-4vb48am5-17" Row="17" AffectingProvisions="s. 2(1)(j)" AffectedURI="http://www.legislation.gov.uk/id/ukpga/2002/21"><ukm:AffectedTitle>Tax Credits Act 2002</ukm:AffectedTitle><ukm:AffectedProvisions><ukm:Section Ref="schedule-5" URI="http://www.legislation.gov.uk/id/ukpga/2002/21/schedule/5">Sch. 5 </ukm:Section><ukm:Section Ref="schedule-5-paragraph-4-5" URI="http://www.legislation.gov.uk/id/ukpga/2002/21/schedule/5/paragraph/4/5">para. 4(5)</ukm:Section></ukm:AffectedProvisions><ukm:AffectingTitle>Veterans Advisory and Pensions Committees Act 2023</ukm:AffectingTitle><ukm:AffectingProvisions><ukm:Section Ref="section-2-1-j" URI="http://www.legislation.gov.uk/id/ukpga/2023/48/section/2/1/j">s. 2(1)(j)</ukm:Section></ukm:AffectingProvisions><ukm:CommencementAuthority><ukm:Section Ref="section-3-3" URI="http://www.legislation.gov.uk/id/ukpga/2023/48/section/3/3">s. 3(3)</ukm:Section></ukm:CommencementAuthority><ukm:InForceDates><ukm:InForce Applied="false" Prospective="true" Qualification=""/></ukm:InForceDates></ukm:UnappliedEffect><ukm:UnappliedEffect AffectingNumber="2910" AffectedProvisions="specified provision(s)" AffectingProvisions="art. 2" Notes="Order revoked (14. 7.2014) by S.I. 2014/1848" AffectedURI="http://www.legislation.gov.uk/id/ukpga/2002/21" AffectedClass="UnitedKingdomPublicGeneralAct" TypeNotes="amendment to earlier commencing SI 2003/962 art. 2(5)" AffectedNumber="21" Type="amendment to earlier commencing SI 2003/962 art. 2(5)" AffectedExtent="E+W+S+N.I." AffectingYear="2011" AffectingURI="http://www.legislation.gov.uk/id/uksi/2011/2910" AffectingClass="UnitedKingdomStatutoryInstrument" AffectedYear="2002" URI="http://www.legislation.gov.uk/id/effect/key-c35fa698f83f57affc889804e7369492" Modified="2023-04-03T10:57:36Z" AffectedEffectsExtent="S+A+M+E+A+S+A+F+F+E+C+T+E+D" RequiresApplied="false" EffectId="key-c35fa698f83f57affc889804e7369492" Row="29"><ukm:AffectedTitle>Tax Credits Act 2002</ukm:AffectedTitle><ukm:AffectedProvisions>specified provision(s)</ukm:AffectedProvisions><ukm:AffectingTitle>The Tax Credits Act 2002 (Further Commencement and Transitional Provisions) Order 2011</ukm:AffectingTitle><ukm:AffectingProvisions><ukm:Section Ref="article-2" URI="http://www.legislation.gov.uk/id/uksi/2011/2910/article/2">art. 2</ukm:Section></ukm:AffectingProvisions><ukm:InForceDates><ukm:InForce Prospective="true" Qualification=""/></ukm:InForceDates></ukm:UnappliedEffect><ukm:UnappliedEffect AffectingClass="UnitedKingdomPublicGeneralAct" AffectingURI="http://www.legislation.gov.uk/id/ukpga/2020/17" URI="http://www.legislation.gov.uk/id/effect/key-072029a992d38b4fe9505958b9891bea" AffectingNumber="17" AffectingEffectsExtent="S+A+M+E+A+S+A+F+F+E+C+T+E+D" Comments="Unable to apply amendment at this PiT as the substitution that introduces s 35(9) is not yet in force: s. 35(2)-(12) substituted for s. 35(2) by 2012 c. 5 s. 124 - this amendment to be applied by the editor when it is brought into force. Appended commentary added to original note" AffectedURI="http://www.legislation.gov.uk/id/ukpga/2002/21" AffectedYear="2002" Row="11" AffectedClass="UnitedKingdomPublicGeneralAct" AffectingProvisions="Sch. 24 para. 443(1)" Modified="2023-04-03T10:57:36Z" AffectedNumber="21" AffectedProvisions="s. 35(9)" Type="words substituted" AffectedExtent="E+W+S+N.I." Notes="This amendment not applied to legislation.gov.uk. The substitution of s. 35(2)-(12) for s. 35(2) by 2021 c. 5, s. 124 is not yet in force" RequiresApplied="false" AffectingYear="2020" EffectId="key-072029a992d38b4fe9505958b9891bea"><ukm:AffectedTitle>Tax Credits Act 2002</ukm:AffectedTitle><ukm:AffectedProvisions><ukm:Section Ref="section-35-9" URI="http://www.legislation.gov.uk/id/ukpga/2002/21/section/35/9" FoundRef="section-35">s. 35(9)</ukm:Section></ukm:AffectedProvisions><ukm:AffectingTitle>Sentencing Act 2020</ukm:AffectingTitle><ukm:AffectingProvisions><ukm:Section Ref="schedule-24" URI="http://www.legislation.gov.uk/id/ukpga/2020/17/schedule/24">Sch. 24 </ukm:Section><ukm:Section Ref="schedule-24-paragraph-443-1" URI="http://www.legislation.gov.uk/id/ukpga/2020/17/schedule/24/paragraph/443/1">para. 443(1)</ukm:Section></ukm:AffectingProvisions><ukm:Savings><ukm:Section Ref="schedule-24" URI="http://www.legislation.gov.uk/id/ukpga/2020/17/schedule/24">Sch. 24 </ukm:Section><ukm:Section Ref="schedule-24-paragraph-447" URI="http://www.legislation.gov.uk/id/ukpga/2020/17/schedule/24/paragraph/447">para. 447</ukm:Section> <ukm:Section Ref="schedule-27" URI="http://www.legislation.gov.uk/id/ukpga/2020/17/schedule/27">Sch. 27</ukm:Section></ukm:Savings><ukm:CommencementAuthority><ukm:Section Ref="section-416-1" URI="http://www.legislation.gov.uk/id/ukpga/2020/17/section/416/1">s. 416(1)</ukm:Section></ukm:CommencementAuthority><ukm:InForceDates><ukm:InForce Prospective="true" Qualification=""/><ukm:InForce CommencingURI="http://www.legislation.gov.uk/id/uksi/2020/1236" CommencingClass="UnitedKingdomStatutoryInstrument" Date="2020-12-01" Qualification="wholly in force" CommencingYear="2020" CommencingNumber="1236"><ukm:CommencingProvisions><ukm:Section Ref="regulation-2" URI="http://www.legislation.gov.uk/id/uksi/2020/1236/regulation/2">reg. 2</ukm:Section></ukm:CommencingProvisions></ukm:InForce></ukm:InForceDates></ukm:UnappliedEffect></ukm:UnappliedEffects></ukm:PrimaryMetadata>
					

                    
									<ukm:Notes><ukm:Note IdURI="http://www.legislation.gov.uk/id/ukpga/2002/21/notes" DocumentURI="http://www.legislation.gov.uk/ukpga/2002/21/notes"/>       
								</ukm:Notes> 
					<ukm:Alternatives>
      <ukm:Alternative Date="2008-03-02" URI="http://www.legislation.gov.uk/ukpga/2002/21/pdfs/ukpga_20020021_en.pdf" Title="Print Version"/>
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				</ukm:Metadata><Primary><PrimaryPrelims DocumentURI="http://www.legislation.gov.uk/ukpga/2002/21/introduction/2002-09-01" IdURI="http://www.legislation.gov.uk/id/ukpga/2002/21/introduction" RestrictEndDate="2014-06-16" RestrictStartDate="2002-07-08" RestrictExtent="E+W+S+N.I."><Title>Tax Credits Act 2002</Title><Number>2002 c. 21</Number><LongTitle>An Act to make provision for tax credits; to amend the law about child benefit and guardian’s allowance; and for connected purposes.</LongTitle><DateOfEnactment><DateText>[8th July 2002]</DateText></DateOfEnactment><PrimaryPreamble><EnactingText><Para><Text><SmallCaps/><CommentaryRef Ref="c17826441"/> Be it enacted by the Queen’s most Excellent Majesty, by and with the advice and consent of the Lords Spiritual and Temporal, and Commons, in this present Parliament assembled, and by the authority of the same, as follows:—</Text></Para></EnactingText></PrimaryPreamble></PrimaryPrelims></Primary><Commentaries><Commentary id="c17826441" Type="C"><Para><Text>Act modified (temp. from 1.1.2003) by <Citation URI="http://www.legislation.gov.uk/id/uksi/2002/3196" id="c00001" Class="UnitedKingdomStatutoryInstrument" Year="2002" Number="3196" Title="The Tax Credits (Appeals) (No. 2) Regulations 2002">The Tax Credits (Appeals) (No. 2) Regulations 2002 (S.I. 2002/3196)</Citation>, <CitationSubRef id="c00002" CitationRef="c00001" URI="http://www.legislation.gov.uk/id/uksi/2002/3196/regulation/1/2" SectionRef="regulation-1-2">regs. 1(2)</CitationSubRef>, <CitationSubRef id="c00003" CitationRef="c00001" URI="http://www.legislation.gov.uk/id/uksi/2002/3196/regulation/24" SectionRef="regulation-24" Operative="true">24</CitationSubRef>, <CitationSubRef id="c00004" CitationRef="c00001" URI="http://www.legislation.gov.uk/id/uksi/2002/3196/regulation/25" SectionRef="regulation-25">25</CitationSubRef></Text></Para></Commentary></Commentaries></Legislation>