<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/2002/21/2013-06-24" IdURI="http://www.legislation.gov.uk/id/ukpga/2002/21" NumberOfProvisions="189" 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="2013-06-24" RestrictEndDate="2014-04-02"><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/4/2013-06-24</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>2013-06-24</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/4/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/2013-06-24" title="Table of Contents"/>
					
					<atom:link rel="http://purl.org/dc/terms/replaces" href="http://www.legislation.gov.uk/ukpga/2002/21/section/4/2002-07-09" title="2002-07-09"/><atom:link rel="http://purl.org/dc/terms/isReplacedBy" href="http://www.legislation.gov.uk/ukpga/2002/21/section/4/2018-01-10" title="2018-01-10"/><atom:link rel="http://purl.org/dc/terms/hasVersion" href="http://www.legislation.gov.uk/ukpga/2002/21/section/4/enacted" title="enacted"/><atom:link rel="http://purl.org/dc/terms/hasVersion" href="http://www.legislation.gov.uk/ukpga/2002/21/section/4/2002-07-09" title="2002-07-09"/><atom:link rel="http://purl.org/dc/terms/hasVersion" href="http://www.legislation.gov.uk/ukpga/2002/21/section/4/2005-12-05" title="2005-12-05"/><atom:link rel="http://purl.org/dc/terms/hasVersion" href="http://www.legislation.gov.uk/ukpga/2002/21/section/4/2018-01-10" title="2018-01-10"/><atom:link rel="http://purl.org/dc/terms/hasVersion" href="http://www.legislation.gov.uk/ukpga/2002/21/section/4" 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 AffectingNumber="5" AffectedYear="2002" AffectedProvisions="s. 35(2)-(12)" Modified="2025-11-12T15:51:24Z" Type="substituted for s. 35(2)" AffectingClass="UnitedKingdomPublicGeneralAct" Row="245" AffectedNumber="21" URI="http://www.legislation.gov.uk/id/effect/key-ee3ff592bebfee7f7294c0a1f127472f" EffectId="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)" AffectedClass="UnitedKingdomPublicGeneralAct" 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" 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" AffectedURI="http://www.legislation.gov.uk/id/ukpga/2002/21" AffectingProvisions="s. 124" AppliedModified="2012-10-22T16:06:57.637+01:00" RequiresApplied="true" AffectingYear="2012"><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 AffectedProvisions="s. 36(10)" AffectingProvisions="Sch. 14 Pt. 12" Row="1234" AffectingURI="http://www.legislation.gov.uk/id/ukpga/2012/5" AffectingEffectsExtent="S+A+M+E+A+S+A+F+F+E+C+T+E+D" AffectingNumber="5" AffectingYear="2012" Modified="2025-11-12T15:51:24Z" URI="http://www.legislation.gov.uk/id/effect/key-5d6cfd9ec50db1fac36fa9ff6c03750d" AffectedNumber="21" EffectId="key-5d6cfd9ec50db1fac36fa9ff6c03750d" Type="words repealed" AffectedURI="http://www.legislation.gov.uk/id/ukpga/2002/21" RequiresApplied="true" AppliedModified="2012-10-22T16:06:57.637+01:00" AffectedYear="2002" AffectingClass="UnitedKingdomPublicGeneralAct" AffectedClass="UnitedKingdomPublicGeneralAct"><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" AffectedYear="2002" Modified="2023-04-03T10:57:36Z" AffectedClass="UnitedKingdomPublicGeneralAct" AffectingYear="2008" AffectedExtent="E+W+S+N.I." Notes="art. 3(2) revoked (14. 7.2014) by S.I. 2014/1848" URI="http://www.legislation.gov.uk/id/effect/key-b80d1d4ef79c023a99dd87e7e0f44fa7" EffectId="key-b80d1d4ef79c023a99dd87e7e0f44fa7" AffectingProvisions="art. 3(2)" Type="amendment to earlier commencing SI 2003/962" AffectedURI="http://www.legislation.gov.uk/id/ukpga/2002/21" RequiresApplied="false" AffectingClass="UnitedKingdomStatutoryInstrument" AffectedNumber="21" Row="28" AffectingNumber="3151" AffectingEffectsExtent="E+W+S+N.I." TypeNotes="amendment to earlier commencing SI 2003/962" AffectingURI="http://www.legislation.gov.uk/id/uksi/2008/3151" 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" AffectingYear="2011" URI="http://www.legislation.gov.uk/id/effect/key-c35fa698f83f57affc889804e7369492" TypeNotes="amendment to earlier commencing SI 2003/962 art. 2(5)" AffectingURI="http://www.legislation.gov.uk/id/uksi/2011/2910" AffectedYear="2002" AffectedURI="http://www.legislation.gov.uk/id/ukpga/2002/21" Modified="2023-04-03T10:57:36Z" AffectingClass="UnitedKingdomStatutoryInstrument" Row="29" AffectedClass="UnitedKingdomPublicGeneralAct" AffectingNumber="2910" AffectingProvisions="art. 2" AffectedProvisions="specified provision(s)" EffectId="key-c35fa698f83f57affc889804e7369492" RequiresApplied="false" 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" AffectedExtent="E+W+S+N.I." Type="amendment to earlier commencing SI 2003/962 art. 2(5)"><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 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" Modified="2023-04-03T10:57:36Z" 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" AffectedExtent="E+W+S+N.I." EffectId="key-072029a992d38b4fe9505958b9891bea" AffectingProvisions="Sch. 24 para. 443(1)" AffectingURI="http://www.legislation.gov.uk/id/ukpga/2020/17" AffectedURI="http://www.legislation.gov.uk/id/ukpga/2002/21" RequiresApplied="false" AffectingYear="2020" AffectedNumber="21" URI="http://www.legislation.gov.uk/id/effect/key-072029a992d38b4fe9505958b9891bea" AffectedProvisions="s. 35(9)" Row="11" AffectedClass="UnitedKingdomPublicGeneralAct" AffectingEffectsExtent="S+A+M+E+A+S+A+F+F+E+C+T+E+D" Type="words substituted" AffectingClass="UnitedKingdomPublicGeneralAct" AffectingNumber="17"><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/4/notes" DocumentURI="http://www.legislation.gov.uk/ukpga/2002/21/section/4/notes"/>       
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				</ukm:Metadata><Primary><Body DocumentURI="http://www.legislation.gov.uk/ukpga/2002/21/body/2013-06-24" IdURI="http://www.legislation.gov.uk/id/ukpga/2002/21/body" NumberOfProvisions="78" RestrictStartDate="2013-04-29"><Part DocumentURI="http://www.legislation.gov.uk/ukpga/2002/21/part/1/2013-06-24" IdURI="http://www.legislation.gov.uk/id/ukpga/2002/21/part/1" NumberOfProvisions="52" RestrictEndDate="2014-04-02" id="part-1" RestrictStartDate="2013-04-29" 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/2013-06-24" IdURI="http://www.legislation.gov.uk/id/ukpga/2002/21/part/1/crossheading/general" NumberOfProvisions="7" RestrictEndDate="2015-04-01" id="part-1-crossheading-general" RestrictStartDate="2013-04-29" RestrictExtent="E+W+S+N.I."><Title>General</Title><P1group RestrictEndDate="2018-01-10" ConfersPower="true" RestrictExtent="E+W+S+N.I." RestrictStartDate="2005-12-05"><Title> Claims: supplementary</Title><P1 DocumentURI="http://www.legislation.gov.uk/ukpga/2002/21/section/4/2013-06-24" IdURI="http://www.legislation.gov.uk/id/ukpga/2002/21/section/4" id="section-4"><Pnumber PuncAfter=""><CommentaryRef Ref="c17790741"/>4</Pnumber><P1para><P2 DocumentURI="http://www.legislation.gov.uk/ukpga/2002/21/section/4/1/2013-06-24" IdURI="http://www.legislation.gov.uk/id/ukpga/2002/21/section/4/1" id="section-4-1"><Pnumber>1</Pnumber><P2para><Text>Regulations may—</Text><P3 DocumentURI="http://www.legislation.gov.uk/ukpga/2002/21/section/4/1/a/2013-06-24" IdURI="http://www.legislation.gov.uk/id/ukpga/2002/21/section/4/1/a" id="section-4-1-a"><Pnumber>a</Pnumber><P3para><Text>require a claim for a tax credit to be made in a prescribed manner and within a prescribed time,</Text></P3para></P3><P3 DocumentURI="http://www.legislation.gov.uk/ukpga/2002/21/section/4/1/b/2013-06-24" IdURI="http://www.legislation.gov.uk/id/ukpga/2002/21/section/4/1/b" id="section-4-1-b"><Pnumber>b</Pnumber><P3para><Text>provide for a claim for a tax credit made in prescribed circumstances to be treated as having been made on a prescribed date earlier or later than that on which it is made,</Text></P3para></P3><P3 DocumentURI="http://www.legislation.gov.uk/ukpga/2002/21/section/4/1/c/2013-06-24" IdURI="http://www.legislation.gov.uk/id/ukpga/2002/21/section/4/1/c" id="section-4-1-c"><Pnumber>c</Pnumber><P3para><Text>provide that, in prescribed circumstances, a claim for a tax credit may be made for a period wholly or partly after the date on which it is made,</Text></P3para></P3><P3 DocumentURI="http://www.legislation.gov.uk/ukpga/2002/21/section/4/1/d/2013-06-24" IdURI="http://www.legislation.gov.uk/id/ukpga/2002/21/section/4/1/d" id="section-4-1-d"><Pnumber>d</Pnumber><P3para><Text>provide that, in prescribed circumstances, an award on a claim for a tax credit may be made subject to the condition that the requirements for entitlement are satisfied at a prescribed time,</Text></P3para></P3><P3 DocumentURI="http://www.legislation.gov.uk/ukpga/2002/21/section/4/1/e/2013-06-24" IdURI="http://www.legislation.gov.uk/id/ukpga/2002/21/section/4/1/e" id="section-4-1-e"><Pnumber>e</Pnumber><P3para><Text>provide for a claim for a tax credit to be made or proceeded with in the name of a person who has died,</Text></P3para></P3><P3 DocumentURI="http://www.legislation.gov.uk/ukpga/2002/21/section/4/1/f/2013-06-24" IdURI="http://www.legislation.gov.uk/id/ukpga/2002/21/section/4/1/f" id="section-4-1-f"><Pnumber>f</Pnumber><P3para><Text>provide that, in prescribed circumstances, one person may act for another in making a claim for a tax credit,</Text></P3para></P3><P3 DocumentURI="http://www.legislation.gov.uk/ukpga/2002/21/section/4/1/g/2013-06-24" IdURI="http://www.legislation.gov.uk/id/ukpga/2002/21/section/4/1/g" id="section-4-1-g"><Pnumber>g</Pnumber><P3para><Text>provide that, in prescribed circumstances, a claim for a tax credit made by one member of a <Substitution ChangeId="key-7ecbd94f7220973a1ba51959b7e7a076-1472528337054" CommentaryRef="key-7ecbd94f7220973a1ba51959b7e7a076">couple</Substitution> is to be treated as also made by the other member of <Substitution ChangeId="key-abbd48c94d395e7d3ebb47488a0099fa-1472528388516" CommentaryRef="key-abbd48c94d395e7d3ebb47488a0099fa">the couple</Substitution>, and</Text></P3para></P3><P3 DocumentURI="http://www.legislation.gov.uk/ukpga/2002/21/section/4/1/h/2013-06-24" IdURI="http://www.legislation.gov.uk/id/ukpga/2002/21/section/4/1/h" id="section-4-1-h"><Pnumber>h</Pnumber><P3para><Text>provide that a claim for a tax credit is to be treated as made by a person or persons in such other circumstances as may be prescribed.</Text></P3para></P3></P2para></P2><P2 DocumentURI="http://www.legislation.gov.uk/ukpga/2002/21/section/4/2/2013-06-24" IdURI="http://www.legislation.gov.uk/id/ukpga/2002/21/section/4/2" id="section-4-2"><Pnumber>2</Pnumber><P2para><Text>The Board may supply to a person who has made a claim for a tax credit (whether or not jointly with another)—</Text><P3 DocumentURI="http://www.legislation.gov.uk/ukpga/2002/21/section/4/2/a/2013-06-24" IdURI="http://www.legislation.gov.uk/id/ukpga/2002/21/section/4/2/a" id="section-4-2-a"><Pnumber>a</Pnumber><P3para><Text>any information relating to the claim, to an award made on the claim or to any change of circumstances relevant to the claim or such an award,</Text></P3para></P3><P3 DocumentURI="http://www.legislation.gov.uk/ukpga/2002/21/section/4/2/b/2013-06-24" IdURI="http://www.legislation.gov.uk/id/ukpga/2002/21/section/4/2/b" id="section-4-2-b"><Pnumber>b</Pnumber><P3para><Text>any communication made or received relating to such an award or any such change of circumstances, and</Text></P3para></P3><P3 DocumentURI="http://www.legislation.gov.uk/ukpga/2002/21/section/4/2/c/2013-06-24" IdURI="http://www.legislation.gov.uk/id/ukpga/2002/21/section/4/2/c" id="section-4-2-c"><Pnumber>c</Pnumber><P3para><Text>any other information which is relevant to any entitlement to tax credits pursuant to the claim or any such change of circumstances or which appeared to be so relevant at the time the information was supplied.</Text></P3para></P3></P2para></P2></P1para></P1></P1group></Pblock></Part></Body></Primary><Commentaries><Commentary id="c17790741" Type="I"><Para><Text>S. 4 wholly in force; s. 4 not in force at Royal Assent, see s. 61; s. 4(1) in force at 9.7.2002 and s. 4(2) in force at 1.8. 2002 by <Citation URI="http://www.legislation.gov.uk/id/uksi/2002/1727" id="c00030" Class="UnitedKingdomStatutoryInstrument" Year="2002" Number="1727">S.I. 2002/1727</Citation>, <CitationSubRef id="c00031" CitationRef="c00030" 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-7ecbd94f7220973a1ba51959b7e7a076" Type="F"><Para><Text>Word in s. 4(1)(g) substituted (5.12.2005) by <Citation URI="http://www.legislation.gov.uk/id/ukpga/2004/33" id="ca38jlgd2-00007" Class="UnitedKingdomPublicGeneralAct" Year="2004" Number="33" Title="Civil Partnership Act 2004">Civil Partnership Act 2004 (c. 33)</Citation>, <CitationSubRef id="ca38jlgd2-00008" CitationRef="ca38jlgd2-00007" URI="http://www.legislation.gov.uk/id/ukpga/2004/33/section/263/8/d" SectionRef="section-263-8-d">s. 263(8)(d)</CitationSubRef>, <CitationSubRef id="ca38jlgd2-00009" CitationRef="ca38jlgd2-00007" URI="http://www.legislation.gov.uk/id/ukpga/2004/33/schedule/24/paragraph/145" SectionRef="schedule-24-paragraph-145" Operative="true">Sch. 24 para. 145</CitationSubRef>; <Citation URI="http://www.legislation.gov.uk/id/uksi/2005/3175" id="ca38jlgd2-00010" Class="UnitedKingdomStatutoryInstrument" Year="2005" Number="3175" Title="The Civil Partnership Act 2004 (Commencement No. 2) Order 2005">S.I. 2005/3175</Citation>, <CitationSubRef id="ca38jlgd2-00011" CitationRef="ca38jlgd2-00010" URI="http://www.legislation.gov.uk/id/uksi/2005/3175/article/2/1" SectionRef="article-2-1">art. 2(1)</CitationSubRef>, <CitationSubRef id="ca38jlgd2-00012" CitationRef="ca38jlgd2-00010" URI="http://www.legislation.gov.uk/id/uksi/2005/3175/schedule/1" SectionRef="schedule-1">Sch. 1</CitationSubRef></Text></Para></Commentary><Commentary id="key-abbd48c94d395e7d3ebb47488a0099fa" Type="F"><Para><Text>Words in s. 4(1)(g) substituted (5.12.2005) by <Citation URI="http://www.legislation.gov.uk/id/ukpga/2004/33" id="ca38jlgd2-00019" Class="UnitedKingdomPublicGeneralAct" Year="2004" Number="33" Title="Civil Partnership Act 2004">Civil Partnership Act 2004 (c. 33)</Citation>, <CitationSubRef id="ca38jlgd2-00020" CitationRef="ca38jlgd2-00019" URI="http://www.legislation.gov.uk/id/ukpga/2004/33/section/263/8/d" SectionRef="section-263-8-d">s. 263(8)(d)</CitationSubRef>, <CitationSubRef id="ca38jlgd2-00021" CitationRef="ca38jlgd2-00019" URI="http://www.legislation.gov.uk/id/ukpga/2004/33/schedule/24/paragraph/146" SectionRef="schedule-24-paragraph-146" Operative="true">Sch. 24 para. 146</CitationSubRef>; <Citation URI="http://www.legislation.gov.uk/id/uksi/2005/3175" id="ca38jlgd2-00022" Class="UnitedKingdomStatutoryInstrument" Year="2005" Number="3175" Title="The Civil Partnership Act 2004 (Commencement No. 2) Order 2005">S.I. 2005/3175</Citation>, <CitationSubRef id="ca38jlgd2-00023" CitationRef="ca38jlgd2-00022" URI="http://www.legislation.gov.uk/id/uksi/2005/3175/article/2/1" SectionRef="article-2-1">art. 2(1)</CitationSubRef>, <CitationSubRef id="ca38jlgd2-00024" CitationRef="ca38jlgd2-00022" URI="http://www.legislation.gov.uk/id/uksi/2005/3175/schedule/1" SectionRef="schedule-1">Sch. 1</CitationSubRef></Text></Para></Commentary></Commentaries></Legislation>