<EN xmlns="http://www.legislation.gov.uk/namespaces/legislation" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xml:lang="en" xml:base="http://www.legislation.gov.uk/id/ukpga/2002/21" xsi:schemaLocation="http://www.legislation.gov.uk/namespaces/legislation http://www.legislation.gov.uk/schema/en.xsd" SchemaVersion="1.0" DocumentURI="http://www.legislation.gov.uk/ukpga/2002/21/notes" IdURI="http://www.legislation.gov.uk/id/ukpga/2002/21/notes"><ukm:Metadata xmlns:dc="http://purl.org/dc/elements/1.1/" xmlns:ukm="http://www.legislation.gov.uk/namespaces/metadata">
				<dc:identifier>http://www.legislation.gov.uk/ukpga/2002/21/notes/division/6/1/27</dc:identifier><dc:subject>Tax credits</dc:subject><dc:subject>Benefits for parents and children</dc:subject><dc:subject>Benefits</dc:subject><dc:subject>Income support</dc:subject><dc:subject>Child benefit</dc:subject><dc:title>Explanatory Notes to Tax Credits Act 2002</dc:title><dc:creator>Inland Revenue</dc:creator><dc:publisher>King's Printer of Acts of Parliament</dc:publisher><dc:modified>2014-07-03</dc:modified>
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				<atom:link xmlns:atom="http://www.w3.org/2005/Atom" rel="up" href="http://www.legislation.gov.uk/ukpga/2002/21/notes/division/6/1" title="Part 1: Tax Credits"/><atom:link xmlns:atom="http://www.w3.org/2005/Atom" rel="prev" href="http://www.legislation.gov.uk/ukpga/2002/21/notes/division/6/1/26" title="Section 26: Liability of officers for sums paid to employers"/><atom:link xmlns:atom="http://www.w3.org/2005/Atom" rel="next" href="http://www.legislation.gov.uk/ukpga/2002/21/notes/division/6/1/28" title="Schedule 1: Rights of employees"/>
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<ukm:DocumentCategory Value="primary"/>
<ukm:DocumentMainType Value="UnitedKingdomPublicGeneralAct"/>
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</ukm:DocumentClassification><ukm:Year Value="2002"/><ukm:Number Value="21"/><ukm:ISBN Value="0105621021"/></ukm:ENmetadata>
				
			</ukm:Metadata><ExplanatoryNotes><ENprelims>
<Title><Citation URI="http://www.legislation.gov.uk/id/ukpga/2002/21" id="c00001" Class="UnitedKingdomPublicGeneralAct" Year="2002" Number="0021">Tax Credits Act 2002</Citation></Title>
<Number>21</Number>
<DateOfEnactment>
<DateText>8 July 2002</DateText>
</DateOfEnactment>
</ENprelims><Body><Division id="d00010" DocumentURI="http://www.legislation.gov.uk/ukpga/2002/21/notes/division/6" IdURI="http://www.legislation.gov.uk/id/ukpga/2002/21/notes/division/6"><Title>Commentary on Sections</Title><CommentaryPart id="n00001" DocumentURI="http://www.legislation.gov.uk/ukpga/2002/21/notes/division/6/1" IdURI="http://www.legislation.gov.uk/id/ukpga/2002/21/notes/division/6/1"><Title><CitationSubRef id="c00034" URI="http://www.legislation.gov.uk/id/ukpga/2002/21/part/1" CitationRef="c00001" SectionRef="part-1">Part 1</CitationSubRef>: Tax Credits</Title><CommentaryP1 id="n00028" DocumentURI="http://www.legislation.gov.uk/ukpga/2002/21/notes/division/6/1/27" IdURI="http://www.legislation.gov.uk/id/ukpga/2002/21/notes/division/6/1/27">
<Title><CitationSubRef id="c00270" URI="http://www.legislation.gov.uk/id/ukpga/2002/21/section/27" CitationRef="c00001" SectionRef="section-27">Section 27</CitationSubRef>: Rights of employees</Title>
<NumberedPara id="paragraph-111" DocumentURI="http://www.legislation.gov.uk/ukpga/2002/21/notes/paragraph/111" IdURI="http://www.legislation.gov.uk/id/ukpga/2002/21/notes/paragraph/111"><Pnumber>111</Pnumber><Para>
<Text><CitationSubRef id="c00272" URI="http://www.legislation.gov.uk/id/ukpga/2002/21/section/27" CitationRef="c00001" SectionRef="section-27">Section 27</CitationSubRef> gives effect to Schedule 1.  This provides for the rights of employees not to suffer unfair dismissal or other detriment as a result of the obligations imposed on employers by regulations made under section 25.</Text>
</Para></NumberedPara>
</CommentaryP1></CommentaryPart></Division></Body></ExplanatoryNotes></EN>