Explanatory Notes

Tax Credits Act 2002

2002 CHAPTER 21

8 July 2002

Commentary on Sections

Part 1: Tax Credits

Schedule 3: Tax credits: consequential amendments

Social Security Contributions and Benefits Act 1992

168.Paragraph 25 ensures that the existing rules linking entitlement to incapacity benefit across an intervening period of receipt of disabled person’s tax credit will continue to have the same application for people entitled to the disability element of working tax credit who receive working tax credit or any element of the child tax credit other than the family element. Paragraph 30 has the same effect as paragraph 25 for the purposes of long-term incapacity benefit.