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					<dc:identifier>http://www.legislation.gov.uk/ukpga/2002/21/section/44/2019-02-01</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>2019-02-01</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/44/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/2019-02-01" title="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 AffectedYear="2002" AffectedClass="UnitedKingdomPublicGeneralAct" AppliedModified="2012-10-22T16:06:57.637+01:00" RequiresApplied="true" AffectingNumber="5" AffectingEffectsExtent="S+A+M+E+A+S+A+F+F+E+C+T+E+D" Row="246" AffectedProvisions="s. 35(2)-(12)" 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" AffectedNumber="21" AffectingURI="http://www.legislation.gov.uk/id/ukpga/2012/5" EffectId="key-ee3ff592bebfee7f7294c0a1f127472f" Modified="2026-05-11T11:54:32Z" AffectedURI="http://www.legislation.gov.uk/id/ukpga/2002/21" AffectingProvisions="s. 124" URI="http://www.legislation.gov.uk/id/effect/key-ee3ff592bebfee7f7294c0a1f127472f" AffectingYear="2012" 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" Type="substituted for s. 35(2)"><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" AffectingEffectsExtent="S+A+M+E+A+S+A+F+F+E+C+T+E+D" AffectingClass="UnitedKingdomPublicGeneralAct" RequiresApplied="true" URI="http://www.legislation.gov.uk/id/effect/key-5d6cfd9ec50db1fac36fa9ff6c03750d" AffectedProvisions="s. 36(10)" AffectedNumber="21" AffectedURI="http://www.legislation.gov.uk/id/ukpga/2002/21" AffectedClass="UnitedKingdomPublicGeneralAct" AffectingYear="2012" AffectedYear="2002" AffectingProvisions="Sch. 14 Pt. 12" AffectingNumber="5" Modified="2026-05-11T11:54:32Z" AppliedModified="2012-10-22T16:06:57.637+01:00" Type="words repealed" Row="1235" 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 AffectingYear="2008" AffectedClass="UnitedKingdomPublicGeneralAct" AffectedNumber="21" TypeNotes="amendment to earlier commencing SI 2003/962" EffectId="key-b80d1d4ef79c023a99dd87e7e0f44fa7" Type="amendment to earlier commencing SI 2003/962" AffectedURI="http://www.legislation.gov.uk/id/ukpga/2002/21" RequiresApplied="false" AffectedProvisions="specified provision(s)" Notes="art. 3(2) revoked (14. 7.2014) by S.I. 2014/1848" AffectingEffectsExtent="E+W+S+N.I." AffectingURI="http://www.legislation.gov.uk/id/uksi/2008/3151" AffectedExtent="E+W+S+N.I." URI="http://www.legislation.gov.uk/id/effect/key-b80d1d4ef79c023a99dd87e7e0f44fa7" AffectedEffectsExtent="S+A+M+E+A+S+A+F+F+E+C+T+E+D" AffectingProvisions="art. 3(2)" Row="28" Modified="2023-04-03T10:57:36Z" AffectedYear="2002" AffectingClass="UnitedKingdomStatutoryInstrument" AffectingNumber="3151"><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 TypeNotes="amendment to earlier commencing SI 2003/962 art. 2(5)" AffectedClass="UnitedKingdomPublicGeneralAct" AffectedYear="2002" RequiresApplied="false" AffectingProvisions="art. 2" Modified="2023-04-03T10:57:36Z" AffectedProvisions="specified provision(s)" URI="http://www.legislation.gov.uk/id/effect/key-c35fa698f83f57affc889804e7369492" EffectId="key-c35fa698f83f57affc889804e7369492" AffectedEffectsExtent="S+A+M+E+A+S+A+F+F+E+C+T+E+D" AffectingClass="UnitedKingdomStatutoryInstrument" Row="29" AffectingURI="http://www.legislation.gov.uk/id/uksi/2011/2910" Notes="Order revoked (14. 7.2014) by S.I. 2014/1848" AffectingNumber="2910" AffectingYear="2011" AffectedNumber="21" Type="amendment to earlier commencing SI 2003/962 art. 2(5)" AffectedURI="http://www.legislation.gov.uk/id/ukpga/2002/21" AffectedExtent="E+W+S+N.I."><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 AffectingClass="UnitedKingdomPublicGeneralAct" AffectedProvisions="s. 35(9)" Modified="2023-04-03T10:57:36Z" AffectedURI="http://www.legislation.gov.uk/id/ukpga/2002/21" AffectedClass="UnitedKingdomPublicGeneralAct" AffectingEffectsExtent="S+A+M+E+A+S+A+F+F+E+C+T+E+D" Type="words substituted" AffectedExtent="E+W+S+N.I." 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				</ukm:Metadata><Primary><Body DocumentURI="http://www.legislation.gov.uk/ukpga/2002/21/body/2019-02-01" IdURI="http://www.legislation.gov.uk/id/ukpga/2002/21/body" NumberOfProvisions="81" RestrictStartDate="2019-02-01"><Part DocumentURI="http://www.legislation.gov.uk/ukpga/2002/21/part/1/2019-02-01" IdURI="http://www.legislation.gov.uk/id/ukpga/2002/21/part/1" NumberOfProvisions="55" RestrictEndDate="2019-12-02" id="part-1" RestrictStartDate="2019-02-01" RestrictExtent="E+W+S+N.I."><Number><Strong><CommentaryRef Ref="c22566441"/><CommentaryRef Ref="c22566451"/><Repeal ChangeId="key-a2531265b08f7ca2190513c24c66a27e-1574438402426" CommentaryRef="key-a2531265b08f7ca2190513c24c66a27e" RetainText="true">Part 1</Repeal></Strong></Number><Title><Repeal ChangeId="key-a2531265b08f7ca2190513c24c66a27e-1574438402426" CommentaryRef="key-a2531265b08f7ca2190513c24c66a27e" RetainText="true">Tax credits</Repeal></Title><Pblock DocumentURI="http://www.legislation.gov.uk/ukpga/2002/21/part/1/crossheading/supplementary/2019-02-01" IdURI="http://www.legislation.gov.uk/id/ukpga/2002/21/part/1/crossheading/supplementary" NumberOfProvisions="9" RestrictEndDate="2019-12-02" id="part-1-crossheading-supplementary" RestrictStartDate="2016-03-16" RestrictExtent="E+W+S+N.I."><Title><Repeal ChangeId="key-a2531265b08f7ca2190513c24c66a27e-1574438402426" CommentaryRef="key-a2531265b08f7ca2190513c24c66a27e" RetainText="true">Supplementary</Repeal></Title><P1group RestrictStartDate="2002-07-09" RestrictExtent="E+W+S+N.I."><Title><Repeal ChangeId="key-a2531265b08f7ca2190513c24c66a27e-1574438402426" CommentaryRef="key-a2531265b08f7ca2190513c24c66a27e" RetainText="true"> Crown employment</Repeal></Title><P1 DocumentURI="http://www.legislation.gov.uk/ukpga/2002/21/section/44/2019-02-01" IdURI="http://www.legislation.gov.uk/id/ukpga/2002/21/section/44" id="section-44"><Pnumber PuncAfter=""><Repeal ChangeId="key-a2531265b08f7ca2190513c24c66a27e-1574438402426" CommentaryRef="key-a2531265b08f7ca2190513c24c66a27e" RetainText="true">44</Repeal></Pnumber><P1para><Text><Repeal ChangeId="key-a2531265b08f7ca2190513c24c66a27e-1574438402426" CommentaryRef="key-a2531265b08f7ca2190513c24c66a27e" RetainText="true">This Part applies in relation to persons employed by or under the Crown (as in relation to other employees).</Repeal></Text></P1para></P1></P1group></Pblock></Part></Body></Primary><Commentaries><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 CitationRef="c00217" id="c00218" URI="http://www.legislation.gov.uk/id/uksi/2003/653/regulation/1" SectionRef="regulation-1">regs. 1</CitationSubRef>, <CitationSubRef CitationRef="c00217" id="c00219" 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 CitationRef="c00221" id="c00222" URI="http://www.legislation.gov.uk/id/uksi/2003/742/regulation/1/1" SectionRef="regulation-1-1">regs. 1(1)</CitationSubRef>, <CitationSubRef CitationRef="c00221" id="c00223" URI="http://www.legislation.gov.uk/id/uksi/2003/742/regulation/56" SectionRef="regulation-56" Operative="true">56</CitationSubRef> (with <CitationSubRef CitationRef="c00221" id="c00224" 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 CitationRef="c00227" id="c00228" URI="http://www.legislation.gov.uk/id/uksi/2003/742/regulation/1/1" SectionRef="regulation-1-1">regs. 1(1)</CitationSubRef>, <CitationSubRef CitationRef="c00227" id="c00229" 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 CitationRef="cm4ohx3x2-00063" id="cm4ohx3x2-00064" URI="http://www.legislation.gov.uk/id/uksi/2017/387/regulation/1" SectionRef="regulation-1">regs. 1</CitationSubRef>, <CitationSubRef CitationRef="cm4ohx3x2-00063" id="cm4ohx3x2-00065" 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-a2531265b08f7ca2190513c24c66a27e" Type="F"><Para><Text>Pt. 1 repealed (1.2.2019 with savings in relation to specified cases in <CitationSubRef id="ckwl12z63-00011" CitationRef="ckwl12z63-00009" URI="http://www.legislation.gov.uk/id/uksi/2019/167/article/3" SectionRef="article-3">art. 3</CitationSubRef> of the commencing S.I.) by <Citation URI="http://www.legislation.gov.uk/id/ukpga/2012/5" id="ckwl12z63-00006" Class="UnitedKingdomPublicGeneralAct" Year="2012" Number="5" Title="Welfare Reform Act 2012">Welfare Reform Act 2012 (c. 5)</Citation>, <CitationSubRef CitationRef="ckwl12z63-00006" id="ckwl12z63-00007" URI="http://www.legislation.gov.uk/id/ukpga/2012/5/section/150/3" SectionRef="section-150-3">s. 150(3)</CitationSubRef>, <CitationSubRef CitationRef="ckwl12z63-00006" id="ckwl12z63-00008" URI="http://www.legislation.gov.uk/id/ukpga/2012/5/schedule/14/part/1" SectionRef="schedule-14-part-1" Operative="true">Sch. 14 Pt. 1</CitationSubRef>; <Citation URI="http://www.legislation.gov.uk/id/uksi/2019/167" id="ckwl12z63-00009" Class="UnitedKingdomStatutoryInstrument" Year="2019" Number="167" Title="The Welfare Reform Act 2012 (Commencement No. 32 and Savings and Transitional Provisions) Order 2019">S.I. 2019/167</Citation>, <CitationSubRef CitationRef="ckwl12z63-00009" id="ckwl12z63-00010" URI="http://www.legislation.gov.uk/id/uksi/2019/167/article/2" SectionRef="article-2">arts. 2</CitationSubRef>, <CitationSubRef CitationRef="ckwl12z63-00009" id="ckwl12z63-00011n1" URI="http://www.legislation.gov.uk/id/uksi/2019/167/article/3" SectionRef="article-3">3</CitationSubRef></Text></Para></Commentary></Commentaries></Legislation>