<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/2002/21/2017-11-16" IdURI="http://www.legislation.gov.uk/id/ukpga/2002/21" NumberOfProvisions="191" 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="2017-11-16" RestrictEndDate="2018-01-10"><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/section/1/2017-11-16</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><dc:contributor>Expert Participation</dc:contributor><dct:valid>2017-11-16</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/section/1/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/2017-11-16" title="Table of Contents"/>
					
					<atom:link rel="http://purl.org/dc/terms/isReplacedBy" href="http://www.legislation.gov.uk/ukpga/2002/21/section/1/2018-01-10" title="2018-01-10"/><atom:link rel="http://purl.org/dc/terms/hasVersion" href="http://www.legislation.gov.uk/ukpga/2002/21/section/1/enacted" title="enacted"/><atom:link rel="http://purl.org/dc/terms/hasVersion" href="http://www.legislation.gov.uk/ukpga/2002/21/section/1/2002-07-09" title="2002-07-09"/><atom:link rel="http://purl.org/dc/terms/hasVersion" href="http://www.legislation.gov.uk/ukpga/2002/21/section/1/2018-01-10" title="2018-01-10"/><atom:link rel="http://purl.org/dc/terms/hasVersion" href="http://www.legislation.gov.uk/ukpga/2002/21/section/1" title="current"/>
					
					<atom:link rel="up" href="http://www.legislation.gov.uk/ukpga/2002/21/2017-11-16" title="Entire legislation"/><atom:link rel="prev" href="http://www.legislation.gov.uk/ukpga/2002/21/introduction/2017-11-16" title="Introduction; Introduction"/><atom:link rel="prevInForce" href="http://www.legislation.gov.uk/ukpga/2002/21/introduction/2017-11-16" title="Introduction; Introduction"/><atom:link rel="next" href="http://www.legislation.gov.uk/ukpga/2002/21/section/2/2017-11-16" title="Provision; Section 2"/><atom:link rel="nextInForce" href="http://www.legislation.gov.uk/ukpga/2002/21/section/2/2017-11-16" title="Provision; Section 2"/>
					<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 Row="5" RequiresApplied="false" EffectId="key-b3a31c924a190f62f8fe4c9bc6654fd0" AffectedYear="2002" 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)" URI="http://www.legislation.gov.uk/id/effect/key-b3a31c924a190f62f8fe4c9bc6654fd0" AffectingNumber="962" AffectingURI="http://www.legislation.gov.uk/id/uksi/2003/962" AffectedProvisions="s. 1(3)(d)" Notes="Effect not applied to legislation.gov.uk. 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" AffectedExtent="E+W+S+N.I." AffectedEffectsExtent="S+A+M+E+A+S+A+F+F+E+C+T+E+D" AffectingYear="2003" AffectingClass="UnitedKingdomStatutoryInstrument" Type="coming into force" AffectedURI="http://www.legislation.gov.uk/id/ukpga/2002/21" AffectedNumber="21" AffectedClass="UnitedKingdomPublicGeneralAct" Comments="the amending art. 2(5) is now revoked by SI 2014/1848, art. 2 and the provision of the Act - s. 1(3)(d) - is therefore still prospective; the coming into force date of 06/04/2005 given by art. 2(5) was itself amended most recently to 31/12/2014 by SI 2011/2910. That SI is also wholly revoked by SI 2014/1848" AffectingProvisions="art. 2(5)" Modified="2023-04-03T10:57:36Z"><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 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" AffectedProvisions="s. 35(2)-(12)" AffectingProvisions="s. 124" AffectedYear="2002" URI="http://www.legislation.gov.uk/id/effect/key-ee3ff592bebfee7f7294c0a1f127472f" Modified="2025-11-12T15:51:24Z" AffectingYear="2012" EffectId="key-ee3ff592bebfee7f7294c0a1f127472f" AffectingEffectsExtent="S+A+M+E+A+S+A+F+F+E+C+T+E+D" AffectingURI="http://www.legislation.gov.uk/id/ukpga/2012/5" RequiresApplied="true" Row="245" AppliedModified="2012-10-22T16:06:57.637+01:00" Type="substituted for s. 35(2)" AffectedClass="UnitedKingdomPublicGeneralAct" AffectedNumber="21" 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)" AffectingClass="UnitedKingdomPublicGeneralAct" AffectedURI="http://www.legislation.gov.uk/id/ukpga/2002/21" AffectingNumber="5"><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 AffectingEffectsExtent="S+A+M+E+A+S+A+F+F+E+C+T+E+D" AffectedNumber="21" AffectingClass="UnitedKingdomPublicGeneralAct" EffectId="key-5d6cfd9ec50db1fac36fa9ff6c03750d" AffectedProvisions="s. 36(10)" AffectedURI="http://www.legislation.gov.uk/id/ukpga/2002/21" AppliedModified="2012-10-22T16:06:57.637+01:00" Type="words repealed" AffectedClass="UnitedKingdomPublicGeneralAct" Row="1234" AffectingYear="2012" RequiresApplied="true" Modified="2025-11-12T15:51:24Z" AffectingNumber="5" AffectedYear="2002" URI="http://www.legislation.gov.uk/id/effect/key-5d6cfd9ec50db1fac36fa9ff6c03750d" AffectingProvisions="Sch. 14 Pt. 12" AffectingURI="http://www.legislation.gov.uk/id/ukpga/2012/5"><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 AffectedNumber="21" URI="http://www.legislation.gov.uk/id/effect/key-b80d1d4ef79c023a99dd87e7e0f44fa7" Notes="art. 3(2) revoked (14. 7.2014) by S.I. 2014/1848" AffectingURI="http://www.legislation.gov.uk/id/uksi/2008/3151" Type="amendment to earlier commencing SI 2003/962" Modified="2023-04-03T10:57:36Z" Row="28" AffectedEffectsExtent="S+A+M+E+A+S+A+F+F+E+C+T+E+D" AffectingProvisions="art. 3(2)" AffectingEffectsExtent="E+W+S+N.I." AffectedURI="http://www.legislation.gov.uk/id/ukpga/2002/21" AffectingClass="UnitedKingdomStatutoryInstrument" EffectId="key-b80d1d4ef79c023a99dd87e7e0f44fa7" AffectingYear="2008" TypeNotes="amendment to earlier commencing SI 2003/962" AffectedYear="2002" AffectingNumber="3151" AffectedClass="UnitedKingdomPublicGeneralAct" AffectedExtent="E+W+S+N.I." RequiresApplied="false" AffectedProvisions="specified provision(s)"><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 EffectId="key-c35fa698f83f57affc889804e7369492" AffectedProvisions="specified provision(s)" Notes="Order revoked (14. 7.2014) by S.I. 2014/1848" AffectedYear="2002" AffectingClass="UnitedKingdomStatutoryInstrument" URI="http://www.legislation.gov.uk/id/effect/key-c35fa698f83f57affc889804e7369492" Modified="2023-04-03T10:57:36Z" AffectedExtent="E+W+S+N.I." Row="29" AffectingProvisions="art. 2" TypeNotes="amendment to earlier commencing SI 2003/962 art. 2(5)" AffectedNumber="21" RequiresApplied="false" Type="amendment to earlier commencing SI 2003/962 art. 2(5)" AffectingNumber="2910" AffectingURI="http://www.legislation.gov.uk/id/uksi/2011/2910" 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" AffectingYear="2011" AffectedClass="UnitedKingdomPublicGeneralAct"><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 AffectingEffectsExtent="S+A+M+E+A+S+A+F+F+E+C+T+E+D" 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" AffectingYear="2020" Row="11" AffectingNumber="17" Modified="2023-04-03T10:57:36Z" Type="words substituted" AffectingClass="UnitedKingdomPublicGeneralAct" AffectedNumber="21" AffectedYear="2002" AffectedExtent="E+W+S+N.I." AffectedURI="http://www.legislation.gov.uk/id/ukpga/2002/21" EffectId="key-072029a992d38b4fe9505958b9891bea" AffectedProvisions="s. 35(9)" AffectedClass="UnitedKingdomPublicGeneralAct" URI="http://www.legislation.gov.uk/id/effect/key-072029a992d38b4fe9505958b9891bea" AffectingProvisions="Sch. 24 para. 443(1)" AffectingURI="http://www.legislation.gov.uk/id/ukpga/2020/17" RequiresApplied="false" 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"><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/section/1/notes" DocumentURI="http://www.legislation.gov.uk/ukpga/2002/21/section/1/notes"/>       
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				</ukm:Metadata><Primary><Body DocumentURI="http://www.legislation.gov.uk/ukpga/2002/21/body/2017-11-16" IdURI="http://www.legislation.gov.uk/id/ukpga/2002/21/body" NumberOfProvisions="81" RestrictStartDate="2017-11-16"><Part DocumentURI="http://www.legislation.gov.uk/ukpga/2002/21/part/1/2017-11-16" IdURI="http://www.legislation.gov.uk/id/ukpga/2002/21/part/1" NumberOfProvisions="55" RestrictEndDate="2018-01-10" id="part-1" RestrictStartDate="2017-11-16" RestrictExtent="E+W+S+N.I."><Number><Strong><CommentaryRef Ref="c22566441"/><CommentaryRef Ref="c22566451"/>Part 1</Strong></Number><Title>Tax credits</Title><Pblock DocumentURI="http://www.legislation.gov.uk/ukpga/2002/21/part/1/crossheading/general/2017-11-16" IdURI="http://www.legislation.gov.uk/id/ukpga/2002/21/part/1/crossheading/general" NumberOfProvisions="7" RestrictEndDate="2018-01-10" id="part-1-crossheading-general" RestrictStartDate="2015-04-01" RestrictExtent="E+W+S+N.I."><Title>General</Title><P1group RestrictStartDate="2002-07-09" RestrictEndDate="2018-01-10" RestrictExtent="E+W+S+N.I."><Title> Introductory</Title><P1 DocumentURI="http://www.legislation.gov.uk/ukpga/2002/21/section/1/2017-11-16" IdURI="http://www.legislation.gov.uk/id/ukpga/2002/21/section/1" id="section-1"><Pnumber PuncAfter=""><CommentaryRef Ref="c17781611"/>1</Pnumber><P1para><P2 DocumentURI="http://www.legislation.gov.uk/ukpga/2002/21/section/1/1/2017-11-16" IdURI="http://www.legislation.gov.uk/id/ukpga/2002/21/section/1/1" id="section-1-1"><Pnumber>1</Pnumber><P2para><Text>This Act makes provision for—</Text><P3 DocumentURI="http://www.legislation.gov.uk/ukpga/2002/21/section/1/1/a/2017-11-16" IdURI="http://www.legislation.gov.uk/id/ukpga/2002/21/section/1/1/a" id="section-1-1-a"><Pnumber>a</Pnumber><P3para><Text>a tax credit to be known as child tax credit, and</Text></P3para></P3><P3 DocumentURI="http://www.legislation.gov.uk/ukpga/2002/21/section/1/1/b/2017-11-16" IdURI="http://www.legislation.gov.uk/id/ukpga/2002/21/section/1/1/b" id="section-1-1-b"><Pnumber>b</Pnumber><P3para><Text>a tax credit to be known as working tax credit.</Text></P3para></P3></P2para></P2><P2 DocumentURI="http://www.legislation.gov.uk/ukpga/2002/21/section/1/2/2017-11-16" IdURI="http://www.legislation.gov.uk/id/ukpga/2002/21/section/1/2" id="section-1-2"><Pnumber>2</Pnumber><P2para><Text>In this Act references to a tax credit are to either of those tax credits and references to tax credits are to both of them.</Text></P2para></P2><P2 DocumentURI="http://www.legislation.gov.uk/ukpga/2002/21/section/1/3/2017-11-16" IdURI="http://www.legislation.gov.uk/id/ukpga/2002/21/section/1/3" id="section-1-3"><Pnumber>3</Pnumber><P2para><Text>The following (which are superseded by tax credits) are abolished—</Text><P3 DocumentURI="http://www.legislation.gov.uk/ukpga/2002/21/section/1/3/a/2017-11-16" IdURI="http://www.legislation.gov.uk/id/ukpga/2002/21/section/1/3/a" id="section-1-3-a"><Pnumber>a</Pnumber><P3para><Text>children’s tax credit under section 257AA of the Income and Corporation Taxes Act 1988 (c. 1),</Text></P3para></P3><P3 DocumentURI="http://www.legislation.gov.uk/ukpga/2002/21/section/1/3/b/2017-11-16" IdURI="http://www.legislation.gov.uk/id/ukpga/2002/21/section/1/3/b" id="section-1-3-b"><Pnumber>b</Pnumber><P3para><Text>working families’ tax credit,</Text></P3para></P3><P3 DocumentURI="http://www.legislation.gov.uk/ukpga/2002/21/section/1/3/c/2017-11-16" IdURI="http://www.legislation.gov.uk/id/ukpga/2002/21/section/1/3/c" id="section-1-3-c"><Pnumber>c</Pnumber><P3para><Text>disabled person’s tax credit,</Text></P3para></P3><P3 DocumentURI="http://www.legislation.gov.uk/ukpga/2002/21/section/1/3/d/2017-11-16" IdURI="http://www.legislation.gov.uk/id/ukpga/2002/21/section/1/3/d" id="section-1-3-d"><Pnumber>d</Pnumber><P3para><Text>the amounts which, in relation to income support and income-based jobseeker’s allowance, are prescribed as part of the applicable amount in respect of a child or young person, the family premium, the enhanced disability premium in respect of a child or young person and the disabled child premium,</Text></P3para></P3><P3 DocumentURI="http://www.legislation.gov.uk/ukpga/2002/21/section/1/3/e/2017-11-16" IdURI="http://www.legislation.gov.uk/id/ukpga/2002/21/section/1/3/e" id="section-1-3-e"><Pnumber>e</Pnumber><P3para><Text>increases in benefits in respect of children under sections 80 and 90 of the Social Security Contributions and Benefits Act 1992 (c. 4) and sections 80 and 90 of the Social Security Contributions and Benefits (Northern Ireland) Act 1992 (c. 7), and</Text></P3para></P3><P3 DocumentURI="http://www.legislation.gov.uk/ukpga/2002/21/section/1/3/f/2017-11-16" IdURI="http://www.legislation.gov.uk/id/ukpga/2002/21/section/1/3/f" id="section-1-3-f"><Pnumber>f</Pnumber><P3para><Text>the employment credit under the schemes under section 2(2) of the Employment and Training Act 1973 (c. 50) and section 1 of the Employment and Training Act (Northern Ireland) 1950 (c. 29 (N.I.)) known as “<Term id="term-new-deal-50plus">New Deal 50plus</Term>”.</Text></P3para></P3></P2para></P2></P1para></P1></P1group></Pblock></Part></Body></Primary><Commentaries><Commentary id="c17781611" Type="I"><Para><Text>S. 1 partly in force; s. 1 not in force at Royal Assent, see s. 61; s. 1(1)(2) in force at 9.7.2002 by <Citation URI="http://www.legislation.gov.uk/id/uksi/2002/1727" id="c00009" Class="UnitedKingdomStatutoryInstrument" Year="2002" Number="1727">S.I. 2002/1727</Citation>, <CitationSubRef id="c00010" CitationRef="c00009" URI="http://www.legislation.gov.uk/id/uksi/2002/1727/article/2" SectionRef="article-2" Operative="true">art. 2</CitationSubRef>; s. 1(3)(e) in force at 6.4.2003 by <Citation URI="http://www.legislation.gov.uk/id/uksi/2003/938" id="c00012" Class="UnitedKingdomStatutoryInstrument" Year="2003" Number="938">S.I. 2003/938</Citation>, <CitationSubRef id="c00013" CitationRef="c00012" URI="http://www.legislation.gov.uk/id/uksi/2003/938/article/2" SectionRef="article-2" Operative="true">art. 2</CitationSubRef> (with <CitationSubRef id="c00014" CitationRef="c00012" URI="http://www.legislation.gov.uk/id/uksi/2003/938/article/3" SectionRef="article-3">art. 3</CitationSubRef> and with savings in <Citation URI="http://www.legislation.gov.uk/id/nisr/2003/212" id="c00015" Class="NorthernIrelandStatutoryRule" Year="2003" Number="212">S.R. 2003/212</Citation>, <CitationSubRef id="c00016" CitationRef="c00015" URI="http://www.legislation.gov.uk/id/nisr/2003/212/article/2" SectionRef="article-2" Operative="true">art. 2</CitationSubRef>); s. 1(3)(a)(f) in force at 6.4.2003 and s. 1(3)(b)(c) in force at 8.4.2003 by <Citation URI="http://www.legislation.gov.uk/id/uksi/2003/962" id="c00018" Class="UnitedKingdomStatutoryInstrument" Year="2003" Number="962">S.I. 2003/962</Citation>, <CitationSubRef id="c00019" CitationRef="c00018" URI="http://www.legislation.gov.uk/id/uksi/2003/962/article/2/3/a/4/a" SectionRef="article-2-3-a-4-a" Operative="true">art. 2(3)(a)(4)(a)</CitationSubRef></Text></Para></Commentary><Commentary id="c22566441" Type="C"><Para><Text>Pt. 1 modified (6.4.2003) by <Citation URI="http://www.legislation.gov.uk/id/uksi/2003/653" id="c00217" Class="UnitedKingdomStatutoryInstrument" Year="2003" Number="653" Title="The Tax Credits (Immigration) Regulations 2003">The Tax Credits (Immigration) Regulations 2003 (S.I. 2003/653)</Citation>, <CitationSubRef id="c00218" CitationRef="c00217" URI="http://www.legislation.gov.uk/id/uksi/2003/653/regulation/1" SectionRef="regulation-1">regs. 1</CitationSubRef>, <CitationSubRef id="c00219" CitationRef="c00217" URI="http://www.legislation.gov.uk/id/uksi/2003/653/regulation/4" SectionRef="regulation-4" Operative="true">4</CitationSubRef> (as amended (6.4.2003 immediately after the coming into force of <Citation URI="http://www.legislation.gov.uk/id/uksi/2003/738" id="c00220" Class="UnitedKingdomStatutoryInstrument" Year="2003" Number="738">S.I. 2003/738</Citation>) by <Citation URI="http://www.legislation.gov.uk/id/uksi/2003/742" id="c00221" Class="UnitedKingdomStatutoryInstrument" Year="2003" Number="742">S.I. 2003/742</Citation>, <CitationSubRef id="c00222" CitationRef="c00221" URI="http://www.legislation.gov.uk/id/uksi/2003/742/regulation/1/1" SectionRef="regulation-1-1">regs. 1(1)</CitationSubRef>, <CitationSubRef id="c00223" CitationRef="c00221" URI="http://www.legislation.gov.uk/id/uksi/2003/742/regulation/56" SectionRef="regulation-56" Operative="true">56</CitationSubRef> (with <CitationSubRef id="c00224" CitationRef="c00221" URI="http://www.legislation.gov.uk/id/uksi/2003/742/regulation/1/2" SectionRef="regulation-1-2">reg. 1(2)</CitationSubRef>)</Text></Para></Commentary><Commentary id="c22566451" Type="C"><Para><Text>Pt. 1 modified (6.4.2003 immediately after the coming into force of <Citation URI="http://www.legislation.gov.uk/id/uksi/2003/738" id="c00226" Class="UnitedKingdomStatutoryInstrument" Year="2003" Number="738">S.I. 2003/738</Citation>) by <Citation URI="http://www.legislation.gov.uk/id/uksi/2003/742" id="c00227" Class="UnitedKingdomStatutoryInstrument" Year="2003" Number="742" Title="The Tax Credits (Polygamous Marriages) Regulations 2003">The Tax Credits (Polygamous Marriages) Regulations 2003 (S.I. 2003/742)</Citation>, <CitationSubRef id="c00228" CitationRef="c00227" URI="http://www.legislation.gov.uk/id/uksi/2003/742/regulation/1/1" SectionRef="regulation-1-1">regs. 1(1)</CitationSubRef>, <CitationSubRef id="c00229" CitationRef="c00227" URI="http://www.legislation.gov.uk/id/uksi/2003/742/regulation/3" UpTo="http://www.legislation.gov.uk/id/uksi/2003/742/regulation/21" Type="group" StartSectionRef="regulation-3" EndSectionRef="regulation-21" Operative="true">3-21</CitationSubRef> (as amended (6.4.2017) by <Citation URI="http://www.legislation.gov.uk/id/uksi/2017/387" id="cm4ohx3x2-00063" Class="UnitedKingdomStatutoryInstrument" Year="2017" Number="387" Title="The Child Tax Credit (Amendment) Regulations 2017">S.I. 2017/387</Citation>, <CitationSubRef id="cm4ohx3x2-00064" CitationRef="cm4ohx3x2-00063" URI="http://www.legislation.gov.uk/id/uksi/2017/387/regulation/1" SectionRef="regulation-1">regs. 1</CitationSubRef>, <CitationSubRef id="cm4ohx3x2-00065" CitationRef="cm4ohx3x2-00063" URI="http://www.legislation.gov.uk/id/uksi/2017/387/regulation/7" SectionRef="regulation-7" Operative="true">7</CitationSubRef>)</Text></Para></Commentary></Commentaries></Legislation>