<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/2002/21/2017-09-27" 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="2017-09-27" RestrictEndDate="2017-11-16"><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/23/2017-09-27</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>2017-09-27</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/23/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/2017-09-27" title="Table of Contents"/>
					
					<atom:link rel="http://purl.org/dc/terms/replaces" href="http://www.legislation.gov.uk/ukpga/2002/21/section/23/2013-04-29" title="2013-04-29"/><atom:link rel="http://purl.org/dc/terms/hasVersion" href="http://www.legislation.gov.uk/ukpga/2002/21/section/23/enacted" title="enacted"/><atom:link rel="http://purl.org/dc/terms/hasVersion" href="http://www.legislation.gov.uk/ukpga/2002/21/section/23/2003-01-01" title="2003-01-01"/><atom:link rel="http://purl.org/dc/terms/hasVersion" href="http://www.legislation.gov.uk/ukpga/2002/21/section/23/2013-04-29" title="2013-04-29"/><atom:link rel="http://purl.org/dc/terms/hasVersion" href="http://www.legislation.gov.uk/ukpga/2002/21/section/23/2014-04-06" title="2014-04-06"/><atom:link rel="http://purl.org/dc/terms/hasVersion" href="http://www.legislation.gov.uk/ukpga/2002/21/section/23" 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 AffectingYear="2012" RequiresApplied="true" AffectingClass="UnitedKingdomPublicGeneralAct" AffectedURI="http://www.legislation.gov.uk/id/ukpga/2002/21" AffectedYear="2002" EffectId="key-ee3ff592bebfee7f7294c0a1f127472f" AppliedModified="2012-10-22T16:06:57.637+01:00" Type="substituted for s. 35(2)" AffectingProvisions="s. 124" AffectingEffectsExtent="S+A+M+E+A+S+A+F+F+E+C+T+E+D" 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" AffectingNumber="5" AffectingURI="http://www.legislation.gov.uk/id/ukpga/2012/5" URI="http://www.legislation.gov.uk/id/effect/key-ee3ff592bebfee7f7294c0a1f127472f" AffectedClass="UnitedKingdomPublicGeneralAct" 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)" AffectedProvisions="s. 35(2)-(12)" Modified="2025-11-12T15:51:24Z" Row="245" 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 EffectId="key-5d6cfd9ec50db1fac36fa9ff6c03750d" URI="http://www.legislation.gov.uk/id/effect/key-5d6cfd9ec50db1fac36fa9ff6c03750d" AffectedNumber="21" AffectedProvisions="s. 36(10)" AppliedModified="2012-10-22T16:06:57.637+01:00" AffectedClass="UnitedKingdomPublicGeneralAct" Type="words repealed" AffectedURI="http://www.legislation.gov.uk/id/ukpga/2002/21" AffectingNumber="5" Row="1234" AffectedYear="2002" AffectingEffectsExtent="S+A+M+E+A+S+A+F+F+E+C+T+E+D" AffectingProvisions="Sch. 14 Pt. 12" AffectingClass="UnitedKingdomPublicGeneralAct" AffectingURI="http://www.legislation.gov.uk/id/ukpga/2012/5" RequiresApplied="true" AffectingYear="2012" Modified="2025-11-12T15:51:24Z"><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 AffectedEffectsExtent="S+A+M+E+A+S+A+F+F+E+C+T+E+D" AffectingEffectsExtent="E+W+S+N.I." AffectedURI="http://www.legislation.gov.uk/id/ukpga/2002/21" RequiresApplied="false" Row="28" AffectingClass="UnitedKingdomStatutoryInstrument" AffectedYear="2002" TypeNotes="amendment to earlier commencing SI 2003/962" AffectingProvisions="art. 3(2)" AffectedExtent="E+W+S+N.I." AffectingYear="2008" AffectedNumber="21" EffectId="key-b80d1d4ef79c023a99dd87e7e0f44fa7" Notes="art. 3(2) revoked (14. 7.2014) by S.I. 2014/1848" URI="http://www.legislation.gov.uk/id/effect/key-b80d1d4ef79c023a99dd87e7e0f44fa7" AffectingURI="http://www.legislation.gov.uk/id/uksi/2008/3151" Type="amendment to earlier commencing SI 2003/962" AffectingNumber="3151" AffectedClass="UnitedKingdomPublicGeneralAct" AffectedProvisions="specified provision(s)" Modified="2023-04-03T10:57:36Z"><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 AffectingNumber="2910" AffectedURI="http://www.legislation.gov.uk/id/ukpga/2002/21" AffectingURI="http://www.legislation.gov.uk/id/uksi/2011/2910" AffectedYear="2002" Row="29" RequiresApplied="false" AffectingYear="2011" AffectedExtent="E+W+S+N.I." AffectedClass="UnitedKingdomPublicGeneralAct" AffectingClass="UnitedKingdomStatutoryInstrument" URI="http://www.legislation.gov.uk/id/effect/key-c35fa698f83f57affc889804e7369492" AffectedNumber="21" Notes="Order revoked (14. 7.2014) by S.I. 2014/1848" AffectedEffectsExtent="S+A+M+E+A+S+A+F+F+E+C+T+E+D" AffectedProvisions="specified provision(s)" Type="amendment to earlier commencing SI 2003/962 art. 2(5)" TypeNotes="amendment to earlier commencing SI 2003/962 art. 2(5)" AffectingProvisions="art. 2" Modified="2023-04-03T10:57:36Z" EffectId="key-c35fa698f83f57affc889804e7369492"><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 AffectingURI="http://www.legislation.gov.uk/id/ukpga/2020/17" 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" AffectedClass="UnitedKingdomPublicGeneralAct" AffectedYear="2002" AffectedURI="http://www.legislation.gov.uk/id/ukpga/2002/21" Row="11" Modified="2023-04-03T10:57:36Z" EffectId="key-072029a992d38b4fe9505958b9891bea" AffectedNumber="21" AffectedExtent="E+W+S+N.I." URI="http://www.legislation.gov.uk/id/effect/key-072029a992d38b4fe9505958b9891bea" 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" AffectingYear="2020" AffectingClass="UnitedKingdomPublicGeneralAct" AffectedProvisions="s. 35(9)" AffectingNumber="17" Type="words substituted" AffectingEffectsExtent="S+A+M+E+A+S+A+F+F+E+C+T+E+D" AffectingProvisions="Sch. 24 para. 443(1)"><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/23/notes" DocumentURI="http://www.legislation.gov.uk/ukpga/2002/21/section/23/notes"/>       
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				</ukm:Metadata><Primary><Body DocumentURI="http://www.legislation.gov.uk/ukpga/2002/21/body/2017-09-27" IdURI="http://www.legislation.gov.uk/id/ukpga/2002/21/body" NumberOfProvisions="81" RestrictStartDate="2017-09-25"><Part DocumentURI="http://www.legislation.gov.uk/ukpga/2002/21/part/1/2017-09-27" IdURI="http://www.legislation.gov.uk/id/ukpga/2002/21/part/1" NumberOfProvisions="55" RestrictEndDate="2017-11-16" id="part-1" RestrictStartDate="2017-09-25" 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/decisions/2017-09-27" IdURI="http://www.legislation.gov.uk/id/ukpga/2002/21/part/1/crossheading/decisions" NumberOfProvisions="12" RestrictEndDate="2017-11-16" id="part-1-crossheading-decisions" RestrictStartDate="2014-04-06" RestrictExtent="E+W+S+N.I."><Title>Decisions</Title><P1group RestrictExtent="E+W+S+N.I." RestrictStartDate="2014-04-06"><Title> Notice of decisions</Title><P1 DocumentURI="http://www.legislation.gov.uk/ukpga/2002/21/section/23/2017-09-27" IdURI="http://www.legislation.gov.uk/id/ukpga/2002/21/section/23" id="section-23"><Pnumber PuncAfter=""><CommentaryRef Ref="c17823121"/><CommentaryRef Ref="M_C_2beebc2a-2560-4dfd-b0a5-d872b44d556a"/>23</Pnumber><P1para><P2 DocumentURI="http://www.legislation.gov.uk/ukpga/2002/21/section/23/1/2017-09-27" IdURI="http://www.legislation.gov.uk/id/ukpga/2002/21/section/23/1" id="section-23-1"><Pnumber>1</Pnumber><P2para><Text>When a decision is made under section 14(1), 15(1), 16(1), 18(1), (5), (6) or (9), 19(3) or 20(1) or (4) or regulations under section 21, the Board must give notice of the decision to the person, or each of the persons, to whom it relates.</Text></P2para></P2><P2 DocumentURI="http://www.legislation.gov.uk/ukpga/2002/21/section/23/2/2017-09-27" IdURI="http://www.legislation.gov.uk/id/ukpga/2002/21/section/23/2" id="section-23-2"><Pnumber>2</Pnumber><P2para><Text>Notice of a decision must state the date on which it is given and include details of any right<Addition ChangeId="key-eaf3bde033860a9a31ca66d9675e26b0-1473185482452" CommentaryRef="key-eaf3bde033860a9a31ca66d9675e26b0">to a review under section 21A and of any subsequent right</Addition> to appeal against the decision under section 38.</Text></P2para></P2><P2 DocumentURI="http://www.legislation.gov.uk/ukpga/2002/21/section/23/3/2017-09-27" IdURI="http://www.legislation.gov.uk/id/ukpga/2002/21/section/23/3" id="section-23-3"><Pnumber>3</Pnumber><P2para><Text>Notice need not be given of a decision made under section 14(1) or 18(1) or (6) on the basis of declarations made or treated as made by the person or persons in response to the notice given to him or them under section 17 if—</Text><P3 DocumentURI="http://www.legislation.gov.uk/ukpga/2002/21/section/23/3/a/2017-09-27" IdURI="http://www.legislation.gov.uk/id/ukpga/2002/21/section/23/3/a" id="section-23-3-a"><Pnumber>a</Pnumber><P3para><Text>that notice, or</Text></P3para></P3><P3 DocumentURI="http://www.legislation.gov.uk/ukpga/2002/21/section/23/3/b/2017-09-27" IdURI="http://www.legislation.gov.uk/id/ukpga/2002/21/section/23/3/b" id="section-23-3-b"><Pnumber>b</Pnumber><P3para><Text>in the case of a decision under subsection (6) of section 18, that notice or the notice of the decision under subsection (1) of that section,</Text></P3para></P3><Text>stated what the decision would be and the date on which it would be made.</Text></P2para></P2></P1para></P1></P1group></Pblock></Part></Body></Primary><Commentaries><Commentary id="c17823121" Type="I"><Para><Text>S. 23 wholly in force at 6.4.2003; s. 23 not in force at Royal Assent, see s. 61; s. 23 in force for certain purposes at 1.1.2003 and otherwise in force at 6.4.2003 by <Citation URI="http://www.legislation.gov.uk/id/uksi/2002/1727" id="c00120" Class="UnitedKingdomStatutoryInstrument" Year="2002" Number="1727">S.I. 2002/1727</Citation>, <CitationSubRef id="c00121" CitationRef="c00120" URI="http://www.legislation.gov.uk/id/uksi/2002/1727/article/2" SectionRef="article-2" Operative="true">art. 2</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><Commentary id="key-eaf3bde033860a9a31ca66d9675e26b0" Type="F"><Para><Text>Words in s. 23(2) inserted (6.4.2014) by <Citation URI="http://www.legislation.gov.uk/id/uksi/2014/886" id="cae3rw7t2-00007" Class="UnitedKingdomStatutoryInstrument" Year="2014" Number="886" Title="The Tax Credits, Child Benefit and Guardian’s Allowance Reviews and Appeals Order 2014">The Tax Credits, Child Benefit and Guardian’s Allowance Reviews and Appeals Order 2014 (S.I. 2014/886)</Citation>, <CitationSubRef id="cae3rw7t2-00008" CitationRef="cae3rw7t2-00007" URI="http://www.legislation.gov.uk/id/uksi/2014/886/article/1/1" SectionRef="article-1-1">arts. 1(1)</CitationSubRef>, <CitationSubRef id="cae3rw7t2-00009" CitationRef="cae3rw7t2-00007" URI="http://www.legislation.gov.uk/id/uksi/2014/886/article/2/7" SectionRef="article-2-7" Operative="true">2(7)</CitationSubRef> (with <CitationSubRef id="cae3rw7t2-00010" CitationRef="cae3rw7t2-00007" URI="http://www.legislation.gov.uk/id/uksi/2014/886/article/1/5" SectionRef="article-1-5">art. 1(5)</CitationSubRef>)</Text></Para></Commentary><Commentary id="M_C_2beebc2a-2560-4dfd-b0a5-d872b44d556a" Type="C"><Para><Text>S. 23 modified (E.W.S.) (29.4.2013) by <Citation URI="http://www.legislation.gov.uk/id/uksi/2013/386" id="cadx9qev2-00007" Class="UnitedKingdomStatutoryInstrument" Year="2013" Number="386" Title="The Universal Credit (Transitional Provisions) Regulations 2013">The Universal Credit (Transitional Provisions) Regulations 2013 (S.I. 2013/386)</Citation>, <CitationSubRef id="cc172789572282" CitationRef="cadx9qev2-00007" URI="http://www.legislation.gov.uk/id/uksi/2013/386/regulation/1/2" SectionRef="regulation-1-2">reg. 1(2)</CitationSubRef>, <CitationSubRef id="cc178280258343" CitationRef="cadx9qev2-00007" URI="http://www.legislation.gov.uk/id/uksi/2013/386/schedule/paragraph/8/a" SectionRef="schedule-paragraph-8-a" Operative="true">Sch. para. 8</CitationSubRef></Text></Para></Commentary></Commentaries></Legislation>