http://www.legislation.gov.uk/ukpga/2002/21/schedule/3/2009-07-21Tax Credits Act 2002An Act to make provision for tax credits; to amend the law about child benefit and guardian’s allowance; and for connected purposes.2002-07-17texttext/xmlenStatute Law Database2024-05-17Expert Participation2009-07-21 Tax Credits Act 2002s. 35(2)-(12)Welfare Reform Act 2012s. 124s. 150(3)Tax Credits Act 2002Sch. 3Welfare Reform Act 2012Sch. 14 Pt. 1s. 150(3)Tax Credits Act 2002s. 36(10)Welfare Reform Act 2012Sch. 14 Pt. 12s. 150(3)Tax Credits Act 2002Sch. 3 para. 16(2)(a)Welfare Reform Act 2009Sch. 7 Pt. 1s. 61(3)Tax Credits Act 2002Sch. 3 para. 18(a)Welfare Reform Act 2009Sch. 7 Pt. 1s. 61(3)Tax Credits Act 2002Sch. 3 para. 20(a)Welfare Reform Act 2009Sch. 7 Pt. 1s. 61(3)Tax Credits Act 2002specified provision(s)The Tax Credits Act 2002 (Transitional Provisions) Order 2008art. 3(2)Tax Credits Act 2002Sch. 3 para. 41Pensions (No. 2) Act (Northern Ireland) 2008Sch. 10 Pt. 5s. 118(1)Tax Credits Act 2002Sch. 3 para. 25Welfare Reform Act 2007Sch. 8s. 70(1)Tax Credits Act 2002Sch. 3 para. 30Welfare Reform Act 2007Sch. 8s. 70(1)Tax Credits Act 2002Sch. 3 para. 37Welfare Reform Act (Northern Ireland) 2007Sch. 8s. 60(1)Tax Credits Act 2002Sch. 3 para. 42Welfare Reform Act (Northern Ireland) 2007Sch. 8s. 60(1)Tax Credits Act 2002specified provision(s)The Tax Credits Act 2002 (Further Commencement and Transitional Provisions) Order 2011art. 2Tax Credits Act 2002s. 35(9)Sentencing Act 2020Sch. 24 para. 443(1)Sch. 24 para. 447 Sch. 27s. 416(1)reg. 2 SCHEDULE 3Section 471In section 24 of the Attachment of Earnings Act 1971 (meaning of “earnings” for the purposes of attachment of earnings orders), in subsection (2) (sums which are not earnings), after paragraph (b) insert—baa tax credit (within the meaning of the Tax Credits Act 2002);.2. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .3In Article 3 of the Judgments Enforcement (Northern Ireland) Order 1981 (meaning of “earnings” for the purposes of attachment of earnings orders), in paragraph (5) (sums which are not earnings), after sub-paragraph (b) insert—baa tax credit (within the meaning of the Tax Credits Act 2002);.4The Legal Aid, Advice and Assistance (Northern Ireland) Order 1981 has effect subject to the following amendments.5In Article 3(1)(b) (persons eligible for advice and assistance), for the words after “income support” substitute “ or an income-based jobseeker’s allowance (payable under the Jobseekers (Northern Ireland) Order 1995 (S.I. 1995/2705 (N.I. 15))) ”.6In Article 7(2) (contributions from persons receiving advice or assistance), for the words from “, an income-based” to “family credit” substitute “ or an income-based jobseeker’s allowance (payable under the Jobseekers (Northern Ireland) Order 1995) ”.7In Article 14(5) (assessment of disposable capital and income and of maximum contribution), for the words after “income support” substitute “ or an income-based jobseeker’s allowance (payable under the Jobseekers (Northern Ireland) Order 1995) ”.8In Article 100 of the Magistrates’ Courts (Northern Ireland) Order 1981 (meaning of “earnings” for the purposes of attachment of earnings orders), in paragraph (5) (sums which are not earnings), after sub-paragraph (b) insert—baa tax credit (within the meaning of the Tax Credits Act 2002);.9In section 70(2)(b) of the Transport Act 1982 (applicants for exemption from wearing of seat belts in the case of whom the Secretary of State may make payments in respect of medical examinations), for “, working families’ tax credit or disabled person’s tax credit” substitute “ , any element of child tax credit other than the family element or working tax credit ”.10The Legal Aid (Scotland) Act 1986 has effect subject to the following amendments.11In section 8(b) (availability of advice and assistance to persons in receipt of certain benefits), for the words after “receipt of” substitute “ income support or an income-based jobseeker’s allowance (payable under the Jobseekers Act 1995 (c. 18)), ”.12In section 11(2)(b) (no clients’ contributions by persons in receipt of certain benefits), for the words after “receipt of” substitute “ income support or an income-based jobseeker’s allowance (payable under the Jobseekers Act 1995), ”.13In section 73(3) of the Debtors (Scotland) Act 1987 (sums which are not earnings), after paragraph (d) insert—daa tax credit (within the meaning of the Tax Credits Act 2002);.14In the Income and Corporation Taxes Act 1988, after section 617 insert—617APayments of a tax credit, within the meaning of the Tax Credits Act 2002, shall not be treated as income for any purpose of the Income Tax Acts.15The Children Act 1989 has effect subject to the following amendments.161Section 17 (provision of services for children in need) is amended as follows.2In subsection (9)—afor “, working families’ tax credit or disabled person’s tax credit under the” substitute “ under ”, andbafter “1992” insert “ , of any element of child tax credit other than the family element, of working tax credit ”.3After subsection (11) insert—12The Treasury may by regulations prescribe circumstances in which a person is to be treated for the purposes of this Part (or for such of those purposes as are prescribed) as in receipt of any element of child tax credit other than the family element or of working tax credit.17In section 17A(5)(b) (direct payments: persons entitled to gross payments), before “or of” insert “ , of any element of child tax credit other than the family element, of working tax credit ”.18In section 29(3) (no payment of charge for provision of services by local authority by persons in receipt of certain benefits)—afor “, working families’ tax credit or disabled person’s tax credit under the” substitute “ under ”, andbafter “1992” insert “ , of any element of child tax credit other than the family element, of working tax credit ”.19In section 104 (regulations and orders), after “Lord Chancellor” insert “ , the Treasury ”.20In paragraph 21(4) of Schedule 2 (no contribution towards maintenance by local authority by persons in receipt of certain benefits)—afor “, working families’ tax credit or disabled person’s tax credit under the” substitute “ under ”, andbafter “1992” insert “ , of any element of child tax credit other than the family element, of working tax credit ”.21In Article 131(3)(b) of the Education Reform (Northern Ireland) Order 1989 (remission of charges for board and lodging on a residential trip for parents in receipt of certain benefits), for “, working families’ tax credit” substitute “ , any element of child tax credit other than the family element, working tax credit ”.22In section 47(3)(b) of the Child Support Act 1991 (no fees payable by persons in receipt of certain benefits), for “working families’ tax credit” substitute “ any element of child tax credit other than the family element, working tax credit ”.23In Article 44(2)(b) of the Child Support (Northern Ireland) Order 1991 (no fees payable by persons in receipt of certain benefits), for “working families’ tax credit” substitute “ any element of child tax credit other than the family element, working tax credit ”.24The Social Security Contributions and Benefits Act 1992 has effect subject to the following amendments.25In section 30C (incapacity benefit), for subsection (5) substitute—5Where a person claims the higher rate of short-term incapacity benefit, or long-term incapacity benefit, under section 30A above for a period commencing after he has ceased to be in qualifying remunerative work (within the meaning of Part 1 of the Tax Credits Act 2002) and—athe day following that on which he so ceased was a day of incapacity for work for him,bhe has been entitled to the higher rate of short-term incapacity benefit, or to long-term incapacity benefit, under section 30A above within the period of two years ending with that day of incapacity for work, andche satisfied the relevant tax credit conditions on the day before he so ceased,every day during that period on which he satisfied those conditions is to be treated for the purposes of the claim as a day of incapacity for work for him.5AA person satisfies the relevant tax credit conditions on a day if—ahe is entitled for the day to the disability element of working tax credit (on a claim made by him or by him jointly with another) or would be so entitled but for the fact that the relevant income (within the meaning of Part 1 of the Tax Credits Act 2002) in his or their case is such that he is not so entitled, andbeither working tax credit or any element of child tax credit other than the family element is paid in respect of the day on such a claim.26. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .27In section 39(1), (2) and (3) (rate of widowed mother’s allowance and widow’s pension), for “sections 44 and” continue to substitute “ sections 44 to ”.28. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .29In section 39C(1), (3) and (4) (rate of widowed parent’s allowance and bereavement allowance), for “45A” substitute “ 45 ”.30In section 42 (long-term incapacity benefit for widows and widowers), for subsection (1) substitute—1Where a person claims incapacity benefit under section 40 or 41 above for a period commencing after he has ceased to be in qualifying remunerative work (within the meaning of Part 1 of the Tax Credits Act 2002) and—athe day following that on which he so ceased was a day of incapacity for work for him,bhe has been entitled to incapacity benefit under that section within the period of two years ending with that day of incapacity for work, andche satisfied the relevant tax credit conditions on the day before he so ceased,every day during that period on which he satisfied those conditions is to be treated for the purposes of the claim as a day of incapacity for work for him.1AA person satisfies the relevant tax credit conditions on a day if—ahe is entitled for the day to the disability element of working tax credit (on a claim made by him or by him jointly with another) or would be so entitled but for the fact that the relevant income (within the meaning of Part 1 of the Tax Credits Act 2002) in his or their case is such that he is not so entitled, andbeither working tax credit or any element of child tax credit other than the family element is paid in respect of the day on such a claim.31In section 48BB(5) and (6) (entitlement to category B retirement pension by reference to certain benefits), for “45A” substitute “ 45 ”.32In section 51(2) and (3) (category B retirement pension for widowers), for “45A” substitute “ 45 ”.33In section 60(4) and (5) (failure to satisfy contribution conditions), for “subsections (6) and (7)” substitute “ subsection (7) ”.34In section 114(4) (cost of providing for children), for “81” substitute “ 82 ”.35In section 150(1)(h) of the Social Security Administration Act 1992 (up-rating of benefits), after “section 135(1)” insert “ of that Act ”.36The Social Security Contributions and Benefits (Northern Ireland) Act 1992 has effect subject to the following amendments.37In section 30C (incapacity benefit), for subsection (5) substitute—5Where a person claims the higher rate of short-term incapacity benefit, or long-term incapacity benefit, under section 30A above for a period commencing after he has ceased to be in qualifying remunerative work (within the meaning of Part 1 of the Tax Credits Act 2002) and—athe day following that on which he so ceased was a day of incapacity for work for him,bhe has been entitled to the higher rate of short-term incapacity benefit, or to long-term incapacity benefit, under section 30A above within the period of two years ending with that day of incapacity for work, andche satisfied the relevant tax credit conditions on the day before he so ceased,every day during that period on which he satisfied those conditions is to be treated for the purposes of the claim as a day of incapacity for work for him.5AA person satisfies the relevant tax credit conditions on a day if—ahe is entitled for the day to the disability element of working tax credit (on a claim made by him or by him jointly with another) or would be so entitled but for the fact that the relevant income (within the meaning of Part 1 of the Tax Credits Act 2002) in his or their case is such that he is not so entitled, andbeither working tax credit or any element of child tax credit other than the family element is paid in respect of the day on such a claim.38. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .39In section 39(1), (2) and (3) (rate of widowed mother’s allowance and widow’s pension), for “sections 44 and” continue to substitute “ sections 44 to ”.40. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .41In section 39C(1), (3) and (4) (rate of widowed parent’s allowance and bereavement allowance), for “45A” substitute “ 45 ”.42In section 42 (long-term incapacity benefit for widows and widowers), for subsection (1) substitute—1Where a person claims incapacity benefit under section 40 or 41 above for a period commencing after he has ceased to be in qualifying remunerative work (within the meaning of Part 1 of the Tax Credits Act 2002) and—athe day following that on which he so ceased was a day of incapacity for work for him,bhe has been entitled to incapacity benefit under that section within the period of two years ending with that day of incapacity for work, andche satisfied the relevant tax credit conditions on the day before he so ceased,every day during that period on which he satisfied those conditions is to be treated for the purposes of the claim as a day of incapacity for work for him.1AA person satisfies the relevant tax credit conditions on a day if—ahe is entitled for the day to the disability element of working tax credit (on a claim made by him or by him jointly with another) or would be so entitled but for the fact that the relevant income (within the meaning of Part 1 of the Tax Credits Act 2002) in his or their case is such that he is not so entitled, andbeither working tax credit or any element of child tax credit other than the family element is paid in respect of the day on such a claim.43In section 48BB(5) and (6) (entitlement to category B retirement pension by reference to certain benefits), for “45A” substitute “ 45 ”.44In section 51(2) and (3) (category B retirement pension for widowers), for “45A” substitute “ 45 ”.45In section 60(4) and (5) (failure to satisfy contribution conditions), for “subsections (6) and (7)” substitute “ subsection (7) ”.46In section 114(4) (cost of providing for children), for “81” substitute “ 82 ”.47The Value Added Tax Act 1994 has effect subject to the following amendments.48In Schedule 7A, in paragraph 6(2)(c) in Group 3 (reduced rate on grant-funded installation of heating equipment, security goods and connection of gas supply: persons in receipt of certain benefits), for “disabled person’s tax credit, working families’ tax credit,” substitute “ any element of child tax credit other than the family element, working tax credit, ”.49In Schedule 8, in Note (1D) in Group 15 (zero-rating: charities), for paragraphs (e) and (f) substitute—eany element of child tax credit other than the family element; andfworking tax credit.50In section 22(4) of the Children (Scotland) Act 1995 (no repayment of assistance given by local authority by persons in receipt of certain benefits), after “1992;” insert—aaany element of child tax credit other than the family element or working tax credit;.51The Children (Northern Ireland) Order 1995 has effect subject to the following amendments.521Article 18 (duty of authority to provide personal social services for children in need) is amended as follows.2In paragraph (9), for “working families’ tax credit or disabled person’s tax credit” substitute “ of any element of child tax credit other than the family element, of working tax credit ”.3After that paragraph insert—10The Treasury may by regulations prescribe circumstances in which a person is to be treated for the purposes of this Part (or for such of those purposes as are prescribed) as in receipt of any element of child tax credit other than the family element or of working tax credit.53In Article 18C(7)(b) (direct payments), before “or of” insert “ , of any element of child tax credit other than the family element, of working tax credit ”.54In Article 24(3) (no payment of charge for provision of services by Health and Social Services Board by persons in receipt of certain benefits), for “working families’ tax credit or disabled person’s tax credit” substitute “ of any element of child tax credit other than the family element, of working tax credit ”.55In Article 39(4) (no contribution towards maintenance by Health and Social Services Board by persons in receipt of certain benefits), for “working families’ tax credit or disabled person’s tax credit” substitute “ of any element of child tax credit other than the family element, of working tax credit ”.561Article 183 (regulations and orders) is amended as follows.2In paragraph (1), for “and (3)” insert “ to (4) ”.3After paragraph (3) insert—4Regulations under Article 18(10) shall be made by statutory instrument which shall be subject to annulment in pursuance of a resolution of either House of Parliament.57In Article 25(2)(b) of the Road Traffic (Northern Ireland) Order 1995 (applicants for exemption from wearing of seat belts in the case of whom the Department of the Environment in Northern Ireland may make payments in respect of medical examinations), for “working families’ tax credit or disabled person’s tax credit” substitute “ any element of child tax credit other than the family element or working tax credit ”.58In section 77(1)(e) of the Housing Grants, Construction and Regeneration Act 1996 (entitlement to home repair assistance), for “working families’ tax credit, housing benefit, council tax benefit or disabled person’s tax credit” substitute “ housing benefit, council tax benefit, any element of child tax credit other than the family element or working tax credit ”.59. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Sch. 3 para. 14 repealed (with effect in accordance with s. 723(1) of the repealing Act) by Income Tax (Earnings and Pensions) Act 2003 (c. 1), s. 724(1), Sch. 8 Pt. 1 (with Sch. 7)Sch. 3 para. 2 repealed (1.4.2005) by Courts Act 2003 (c. 39), s. 110(1), Sch. 10; S.I. 2005/910, art. 3(aa)Sch. 3 para. 26 repealed (7.10.2008) by Welfare Reform Act 2007 (c. 5), s. 70(1), Sch. 8; S.I. 2008/2101, art. 2(3)(c)Sch. 3 para. 28 repealed (7.10.2008) by Welfare Reform Act 2007 (c. 5), s. 70(1), Sch. 8; S.I. 2008/2101, art. 2(3)(c)Sch. 3 para. 38 repealed (7.10.2008) by Welfare Reform Act (Northern Ireland) 2007 (c. 2), s. 60(1), Sch. 8; S.R. 2008/339, art. 2(3)(b)Sch. 3 para. 40 repealed (7.10.2008) by Welfare Reform Act (Northern Ireland) 2007 (c. 2), s. 60(1), Sch. 8; S.R. 2008/339, art. 2(3)(b)Sch. 3 para. 59 repealed (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 3 Pt. 1 (with Sch. 2 Pts. 1, 2)