<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/2002/21/2002-07-08" IdURI="http://www.legislation.gov.uk/id/ukpga/2002/21" NumberOfProvisions="185" 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="2002-07-08" RestrictEndDate="2002-07-09"><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/49/2002-07-08</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><dct:valid>2002-07-08</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/49/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/2002-07-08" 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 URI="http://www.legislation.gov.uk/id/effect/key-ee3ff592bebfee7f7294c0a1f127472f" 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" AffectedURI="http://www.legislation.gov.uk/id/ukpga/2002/21" 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)" AffectingProvisions="s. 124" AppliedModified="2012-10-22T16:06:57.637+01:00" EffectId="key-ee3ff592bebfee7f7294c0a1f127472f" AffectingYear="2012" AffectedYear="2002" Type="substituted for s. 35(2)" AffectingURI="http://www.legislation.gov.uk/id/ukpga/2012/5" AffectingNumber="5" AffectingEffectsExtent="S+A+M+E+A+S+A+F+F+E+C+T+E+D" Modified="2025-11-12T15:51:24Z" Row="245" RequiresApplied="true" AffectingClass="UnitedKingdomPublicGeneralAct" AffectedProvisions="s. 35(2)-(12)" 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 Modified="2025-11-12T15:51:24Z" Row="1234" AffectedClass="UnitedKingdomPublicGeneralAct" AffectingURI="http://www.legislation.gov.uk/id/ukpga/2012/5" AffectingNumber="5" AffectingClass="UnitedKingdomPublicGeneralAct" Type="words repealed" AffectingEffectsExtent="S+A+M+E+A+S+A+F+F+E+C+T+E+D" AffectedYear="2002" AppliedModified="2012-10-22T16:06:57.637+01:00" AffectingYear="2012" URI="http://www.legislation.gov.uk/id/effect/key-5d6cfd9ec50db1fac36fa9ff6c03750d" AffectedURI="http://www.legislation.gov.uk/id/ukpga/2002/21" AffectingProvisions="Sch. 14 Pt. 12" AffectedNumber="21" EffectId="key-5d6cfd9ec50db1fac36fa9ff6c03750d" RequiresApplied="true" 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." 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Modified="2023-04-03T10:57:36Z" AffectedURI="http://www.legislation.gov.uk/id/ukpga/2002/21" AffectingProvisions="art. 3(2)" RequiresApplied="false" AffectingURI="http://www.legislation.gov.uk/id/uksi/2008/3151" Row="28" AffectedYear="2002" Notes="art. 3(2) revoked (14. 7.2014) by S.I. 2014/1848" Type="amendment to earlier commencing SI 2003/962" AffectingNumber="3151" AffectedProvisions="specified provision(s)" AffectedNumber="21" AffectedEffectsExtent="S+A+M+E+A+S+A+F+F+E+C+T+E+D" AffectingClass="UnitedKingdomStatutoryInstrument"><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 Type="amendment to earlier commencing SI 2003/962 art. 2(5)" AffectedClass="UnitedKingdomPublicGeneralAct" TypeNotes="amendment to earlier commencing SI 2003/962 art. 2(5)" AffectingProvisions="art. 2" AffectingNumber="2910" Modified="2023-04-03T10:57:36Z" AffectedProvisions="specified provision(s)" AffectingURI="http://www.legislation.gov.uk/id/uksi/2011/2910" AffectedEffectsExtent="S+A+M+E+A+S+A+F+F+E+C+T+E+D" AffectingYear="2011" AffectedExtent="E+W+S+N.I." EffectId="key-c35fa698f83f57affc889804e7369492" AffectedYear="2002" AffectedURI="http://www.legislation.gov.uk/id/ukpga/2002/21" URI="http://www.legislation.gov.uk/id/effect/key-c35fa698f83f57affc889804e7369492" Notes="Order revoked (14. 7.2014) by S.I. 2014/1848" AffectedNumber="21" AffectingClass="UnitedKingdomStatutoryInstrument" RequiresApplied="false" Row="29"><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. 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The substitution of s. 35(2)-(12) for s. 35(2) by 2021 c. 5, s. 124 is not yet in force" AffectingURI="http://www.legislation.gov.uk/id/ukpga/2020/17" AffectedURI="http://www.legislation.gov.uk/id/ukpga/2002/21" AffectingYear="2020" RequiresApplied="false" AffectingProvisions="Sch. 24 para. 443(1)" AffectingEffectsExtent="S+A+M+E+A+S+A+F+F+E+C+T+E+D" AffectedProvisions="s. 35(9)" URI="http://www.legislation.gov.uk/id/effect/key-072029a992d38b4fe9505958b9891bea" AffectingClass="UnitedKingdomPublicGeneralAct"><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/2002-07-08" IdURI="http://www.legislation.gov.uk/id/ukpga/2002/21/body" NumberOfProvisions="74" RestrictEndDate="2005-03-17" RestrictStartDate="2002-07-08"><Part DocumentURI="http://www.legislation.gov.uk/ukpga/2002/21/part/2/2002-07-08" IdURI="http://www.legislation.gov.uk/id/ukpga/2002/21/part/2" NumberOfProvisions="11" RestrictStartDate="2002-07-08" id="part-2" RestrictEndDate="2005-04-18"><Number>
          <Strong>Part 2</Strong>
        </Number><Title>Child benefit and guardian’s allowance</Title><Pblock DocumentURI="http://www.legislation.gov.uk/ukpga/2002/21/part/2/crossheading/transfer-of-functions-etc/2002-07-08" IdURI="http://www.legislation.gov.uk/id/ukpga/2002/21/part/2/crossheading/transfer-of-functions-etc" NumberOfProvisions="6" RestrictStartDate="2002-07-08" id="part-2-crossheading-transfer-of-functions-etc" RestrictEndDate="2005-04-18"><Title>Transfer of functions <Abbreviation Expansion="et cetera" xml:lang="la">etc.</Abbreviation></Title><P1group RestrictStartDate="2003-04-01" Match="false" RestrictEndDate="2006-04-10"><Title> Functions transferred to Treasury</Title><P1 DocumentURI="http://www.legislation.gov.uk/ukpga/2002/21/section/49/2002-07-08" IdURI="http://www.legislation.gov.uk/id/ukpga/2002/21/section/49" id="section-49"><Pnumber PuncAfter=""><CommentaryRef Ref="c22566071"/>49</Pnumber><P1para><P2 DocumentURI="http://www.legislation.gov.uk/ukpga/2002/21/section/49/1/2002-07-08" IdURI="http://www.legislation.gov.uk/id/ukpga/2002/21/section/49/1" id="section-49-1"><Pnumber>1</Pnumber><P2para><Text>The functions of the Secretary of State under—</Text><P3 DocumentURI="http://www.legislation.gov.uk/ukpga/2002/21/section/49/1/a/2002-07-08" IdURI="http://www.legislation.gov.uk/id/ukpga/2002/21/section/49/1/a" id="section-49-1-a"><Pnumber>a</Pnumber><P3para><Text>section 77 of the Social Security Contributions and Benefits Act 1992 (c. 4)
							(guardian’s allowance: Great Britain),</Text></P3para></P3><P3 DocumentURI="http://www.legislation.gov.uk/ukpga/2002/21/section/49/1/b/2002-07-08" IdURI="http://www.legislation.gov.uk/id/ukpga/2002/21/section/49/1/b" id="section-49-1-b"><Pnumber>b</Pnumber><P3para><Text>Part 9 of that Act (child benefit: Great Britain), except section 142(1)(c) and (2) and paragraphs 5 and 6(1) of Schedule 10,</Text></P3para></P3><P3 DocumentURI="http://www.legislation.gov.uk/ukpga/2002/21/section/49/1/c/2002-07-08" IdURI="http://www.legislation.gov.uk/id/ukpga/2002/21/section/49/1/c" id="section-49-1-c"><Pnumber>c</Pnumber><P3para><Text>section 80 of the Social Security Administration Act 1992 (c. 5)
							(overlap with benefits under legislation of other member States: Great Britain), and</Text></P3para></P3><P3 DocumentURI="http://www.legislation.gov.uk/ukpga/2002/21/section/49/1/d/2002-07-08" IdURI="http://www.legislation.gov.uk/id/ukpga/2002/21/section/49/1/d" id="section-49-1-d"><Pnumber>d</Pnumber><P3para><Text>section 72 of the Social Security Act 1998 (c. 14)
							(power to reduce child benefit for lone parents: Great Britain),</Text></P3para></P3><Text>are transferred to the Treasury.</Text></P2para></P2><P2 DocumentURI="http://www.legislation.gov.uk/ukpga/2002/21/section/49/2/2002-07-08" IdURI="http://www.legislation.gov.uk/id/ukpga/2002/21/section/49/2" id="section-49-2"><Pnumber>2</Pnumber><P2para><Text>The functions of the Northern Ireland Department under—</Text><P3 DocumentURI="http://www.legislation.gov.uk/ukpga/2002/21/section/49/2/a/2002-07-08" IdURI="http://www.legislation.gov.uk/id/ukpga/2002/21/section/49/2/a" id="section-49-2-a"><Pnumber>a</Pnumber><P3para><Text>section 77 of the Social Security Contributions and Benefits (Northern Ireland) Act 1992 (c. 7)
							(guardian’s allowance: Northern Ireland),</Text></P3para></P3><P3 DocumentURI="http://www.legislation.gov.uk/ukpga/2002/21/section/49/2/b/2002-07-08" IdURI="http://www.legislation.gov.uk/id/ukpga/2002/21/section/49/2/b" id="section-49-2-b"><Pnumber>b</Pnumber><P3para><Text>Part 9 of that Act (child benefit: Northern Ireland), except section 138(1)(c) and (2) and paragraphs 5 and 6(1) of Schedule 10,</Text></P3para></P3><P3 DocumentURI="http://www.legislation.gov.uk/ukpga/2002/21/section/49/2/c/2002-07-08" IdURI="http://www.legislation.gov.uk/id/ukpga/2002/21/section/49/2/c" id="section-49-2-c"><Pnumber>c</Pnumber><P3para><Text>section 76 of the Social Security Administration (Northern Ireland) Act 1992 (c. 8)
							(overlap with benefits under legislation of other member States: Northern Ireland), and</Text></P3para></P3><P3 DocumentURI="http://www.legislation.gov.uk/ukpga/2002/21/section/49/2/d/2002-07-08" IdURI="http://www.legislation.gov.uk/id/ukpga/2002/21/section/49/2/d" id="section-49-2-d"><Pnumber>d</Pnumber><P3para><Text>Article 68 of the Social Security (Northern Ireland) Order 1998 (1998/1506 (N.I. 10))
							(power to reduce child benefit for lone parents: Northern Ireland),</Text></P3para></P3><Text>are transferred to the Treasury.</Text></P2para></P2><P2 DocumentURI="http://www.legislation.gov.uk/ukpga/2002/21/section/49/3/2002-07-08" IdURI="http://www.legislation.gov.uk/id/ukpga/2002/21/section/49/3" id="section-49-3"><Pnumber>3</Pnumber><P2para><Text>The functions of the Secretary of State under Part 10 of the Social Security Administration Act 1992 (c. 5)
					(review and alteration of benefits: Great Britain) so far as relating to child benefit and guardian’s allowance are transferred to the Treasury.</Text></P2para></P2><P2 DocumentURI="http://www.legislation.gov.uk/ukpga/2002/21/section/49/4/2002-07-08" IdURI="http://www.legislation.gov.uk/id/ukpga/2002/21/section/49/4" id="section-49-4"><Pnumber>4</Pnumber><P2para><Text>The functions of the Northern Ireland Department under sections 132 to 134of the Social Security Administration (Northern Ireland) Act 1992 (c. 8)
					(review and alteration of benefits: Northern Ireland) so far as relating to child benefit and guardian’s allowance are transferred to the Treasury.</Text></P2para></P2></P1para></P1></P1group></Pblock></Part></Body></Primary><Commentaries><Commentary id="c22566071" Type="I"><Para><Text>S. 49 wholly in force at 7.4.2003; s. 49 not in force at Royal Assent, see s. 61; s. 49 in force for certain purposes at 1.4.2003 and otherwise in force at 7.4.2003 by <Citation URI="http://www.legislation.gov.uk/id/uksi/2003/392" id="c00234" Class="UnitedKingdomStatutoryInstrument" Year="2003" Number="392">S.I. 2003/392</Citation>, <CitationSubRef id="c00235" CitationRef="c00234" URI="http://www.legislation.gov.uk/id/uksi/2003/392/article/2" SectionRef="article-2" Operative="true">art. 2</CitationSubRef></Text></Para></Commentary></Commentaries></Legislation>