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					<dc:identifier>http://www.legislation.gov.uk/ukpga/2002/21/section/34/2016-02-17</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>2016-02-17</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/34/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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					<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 AffectingEffectsExtent="S+A+M+E+A+S+A+F+F+E+C+T+E+D" Type="substituted for s. 35(2)" RequiresApplied="true" URI="http://www.legislation.gov.uk/id/effect/key-ee3ff592bebfee7f7294c0a1f127472f" 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)" 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)" AffectingYear="2012" AffectedURI="http://www.legislation.gov.uk/id/ukpga/2002/21" EffectId="key-ee3ff592bebfee7f7294c0a1f127472f" AffectingURI="http://www.legislation.gov.uk/id/ukpga/2012/5" AffectedClass="UnitedKingdomPublicGeneralAct" AffectingProvisions="s. 124" Modified="2025-11-12T15:51:24Z" AppliedModified="2012-10-22T16:06:57.637+01:00" Row="245" AffectedNumber="21" AffectingClass="UnitedKingdomPublicGeneralAct" AffectedYear="2002" 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" AffectingURI="http://www.legislation.gov.uk/id/ukpga/2012/5" AffectedNumber="21" AffectedURI="http://www.legislation.gov.uk/id/ukpga/2002/21" EffectId="key-5d6cfd9ec50db1fac36fa9ff6c03750d" Type="words repealed" AffectedClass="UnitedKingdomPublicGeneralAct" URI="http://www.legislation.gov.uk/id/effect/key-5d6cfd9ec50db1fac36fa9ff6c03750d" Row="1234" AffectedYear="2002" AffectingYear="2012" AffectingProvisions="Sch. 14 Pt. 12" RequiresApplied="true" AppliedModified="2012-10-22T16:06:57.637+01:00" Modified="2025-11-12T15:51:24Z" AffectingClass="UnitedKingdomPublicGeneralAct" AffectingNumber="5" AffectedProvisions="s. 36(10)"><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 AffectingNumber="3151" TypeNotes="amendment to earlier commencing SI 2003/962" EffectId="key-b80d1d4ef79c023a99dd87e7e0f44fa7" Type="amendment to earlier commencing SI 2003/962" Notes="art. 3(2) revoked (14. 7.2014) by S.I. 2014/1848" RequiresApplied="false" AffectedClass="UnitedKingdomPublicGeneralAct" Modified="2023-04-03T10:57:36Z" AffectedExtent="E+W+S+N.I." AffectedURI="http://www.legislation.gov.uk/id/ukpga/2002/21" AffectingEffectsExtent="E+W+S+N.I." AffectingURI="http://www.legislation.gov.uk/id/uksi/2008/3151" AffectedYear="2002" AffectedEffectsExtent="S+A+M+E+A+S+A+F+F+E+C+T+E+D" AffectedNumber="21" AffectingProvisions="art. 3(2)" Row="28" AffectingClass="UnitedKingdomStatutoryInstrument" URI="http://www.legislation.gov.uk/id/effect/key-b80d1d4ef79c023a99dd87e7e0f44fa7" AffectingYear="2008" 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 AffectedNumber="21" AffectedURI="http://www.legislation.gov.uk/id/ukpga/2002/21" TypeNotes="amendment to earlier commencing SI 2003/962 art. 2(5)" Modified="2023-04-03T10:57:36Z" AffectedProvisions="specified provision(s)" Notes="Order revoked (14. 7.2014) by S.I. 2014/1848" AffectingClass="UnitedKingdomStatutoryInstrument" RequiresApplied="false" AffectingProvisions="art. 2" Row="29" URI="http://www.legislation.gov.uk/id/effect/key-c35fa698f83f57affc889804e7369492" AffectingYear="2011" AffectedEffectsExtent="S+A+M+E+A+S+A+F+F+E+C+T+E+D" AffectingNumber="2910" Type="amendment to earlier commencing SI 2003/962 art. 2(5)" AffectedExtent="E+W+S+N.I." AffectedYear="2002" EffectId="key-c35fa698f83f57affc889804e7369492" AffectingURI="http://www.legislation.gov.uk/id/uksi/2011/2910" 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 AffectedURI="http://www.legislation.gov.uk/id/ukpga/2002/21" AffectingProvisions="Sch. 24 para. 443(1)" AffectedYear="2002" 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" EffectId="key-072029a992d38b4fe9505958b9891bea" Type="words substituted" 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" AffectedExtent="E+W+S+N.I." AffectedClass="UnitedKingdomPublicGeneralAct" AffectedNumber="21" AffectingNumber="17" AffectingYear="2020" AffectingURI="http://www.legislation.gov.uk/id/ukpga/2020/17" AffectingEffectsExtent="S+A+M+E+A+S+A+F+F+E+C+T+E+D" URI="http://www.legislation.gov.uk/id/effect/key-072029a992d38b4fe9505958b9891bea" Row="11" AffectingClass="UnitedKingdomPublicGeneralAct" Modified="2023-04-03T10:57:36Z" AffectedProvisions="s. 35(9)"><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>
					

                    
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				</ukm:Metadata><Primary><Body DocumentURI="http://www.legislation.gov.uk/ukpga/2002/21/body/2016-02-17" IdURI="http://www.legislation.gov.uk/id/ukpga/2002/21/body" NumberOfProvisions="81" RestrictStartDate="2015-04-01"><Part DocumentURI="http://www.legislation.gov.uk/ukpga/2002/21/part/1/2016-02-17" IdURI="http://www.legislation.gov.uk/id/ukpga/2002/21/part/1" NumberOfProvisions="55" RestrictEndDate="2016-03-16" id="part-1" RestrictStartDate="2015-04-01" 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/penalties/2016-02-17" IdURI="http://www.legislation.gov.uk/id/ukpga/2002/21/part/1/crossheading/penalties" NumberOfProvisions="4" id="part-1-crossheading-penalties" RestrictStartDate="2014-04-06"><Title>Penalties</Title><P1group RestrictStartDate="2002-08-01"><Title> Supplementary</Title><P1 DocumentURI="http://www.legislation.gov.uk/ukpga/2002/21/section/34/2016-02-17" IdURI="http://www.legislation.gov.uk/id/ukpga/2002/21/section/34" id="section-34"><Pnumber PuncAfter=""><CommentaryRef Ref="c17823881"/>34</Pnumber><P1para><Text>Schedule 2 (penalties: supplementary) has effect.</Text></P1para></P1></P1group></Pblock></Part></Body></Primary><Commentaries><Commentary id="c17823881" Type="I"><Para><Text>S. 34 wholly in force at 6.4.2003; s. 34 not in force at Royal Assent, see s. 61; s. 34 in force for certain purposes at 1.8.2002 and 1.1.2003 and otherwise in force at 6.4.2003 by <Citation URI="http://www.legislation.gov.uk/id/uksi/2002/1727" id="c00180" Class="UnitedKingdomStatutoryInstrument" Year="2002" Number="1727">S.I. 2002/1727</Citation>, <CitationSubRef id="c00181" CitationRef="c00180" 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></Commentaries></Legislation>