<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/2002/21/2016-02-17" 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="2016-02-17" RestrictEndDate="2016-03-16"><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/49/2016-02-17</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/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/2016-02-17" title="Table of Contents"/>
					
					<atom:link rel="http://purl.org/dc/terms/replaces" href="http://www.legislation.gov.uk/ukpga/2002/21/section/49/2003-04-01" title="2003-04-01"/><atom:link rel="http://purl.org/dc/terms/hasVersion" href="http://www.legislation.gov.uk/ukpga/2002/21/section/49/enacted" title="enacted"/><atom:link rel="http://purl.org/dc/terms/hasVersion" href="http://www.legislation.gov.uk/ukpga/2002/21/section/49/2003-04-01" title="2003-04-01"/><atom:link rel="http://purl.org/dc/terms/hasVersion" href="http://www.legislation.gov.uk/ukpga/2002/21/section/49/2006-04-10" title="2006-04-10"/><atom:link rel="http://purl.org/dc/terms/hasVersion" href="http://www.legislation.gov.uk/ukpga/2002/21/section/49" 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 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" AffectedClass="UnitedKingdomPublicGeneralAct" AffectingProvisions="s. 124" AffectedURI="http://www.legislation.gov.uk/id/ukpga/2002/21" AffectedProvisions="s. 35(2)-(12)" Modified="2025-11-12T15:51:24Z" AffectedYear="2002" AffectedNumber="21" URI="http://www.legislation.gov.uk/id/effect/key-ee3ff592bebfee7f7294c0a1f127472f" Type="substituted for s. 35(2)" AffectingNumber="5" 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)" EffectId="key-ee3ff592bebfee7f7294c0a1f127472f" RequiresApplied="true" AppliedModified="2012-10-22T16:06:57.637+01:00" AffectingURI="http://www.legislation.gov.uk/id/ukpga/2012/5" AffectingClass="UnitedKingdomPublicGeneralAct" Row="245" 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 AffectingProvisions="Sch. 14 Pt. 12" EffectId="key-5d6cfd9ec50db1fac36fa9ff6c03750d" URI="http://www.legislation.gov.uk/id/effect/key-5d6cfd9ec50db1fac36fa9ff6c03750d" AffectingURI="http://www.legislation.gov.uk/id/ukpga/2012/5" AffectedYear="2002" AppliedModified="2012-10-22T16:06:57.637+01:00" Row="1234" AffectedClass="UnitedKingdomPublicGeneralAct" AffectedProvisions="s. 36(10)" Modified="2025-11-12T15:51:24Z" AffectingClass="UnitedKingdomPublicGeneralAct" AffectingNumber="5" Type="words repealed" AffectingEffectsExtent="S+A+M+E+A+S+A+F+F+E+C+T+E+D" AffectedNumber="21" RequiresApplied="true" AffectedURI="http://www.legislation.gov.uk/id/ukpga/2002/21" AffectingYear="2012"><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 AffectedYear="2002" AffectingEffectsExtent="E+W+S+N.I." URI="http://www.legislation.gov.uk/id/effect/key-b80d1d4ef79c023a99dd87e7e0f44fa7" AffectingURI="http://www.legislation.gov.uk/id/uksi/2008/3151" Notes="art. 3(2) revoked (14. 7.2014) by S.I. 2014/1848" Modified="2023-04-03T10:57:36Z" AffectedClass="UnitedKingdomPublicGeneralAct" AffectedEffectsExtent="S+A+M+E+A+S+A+F+F+E+C+T+E+D" AffectedURI="http://www.legislation.gov.uk/id/ukpga/2002/21" AffectingClass="UnitedKingdomStatutoryInstrument" RequiresApplied="false" AffectingYear="2008" AffectingProvisions="art. 3(2)" AffectedNumber="21" AffectingNumber="3151" Row="28" TypeNotes="amendment to earlier commencing SI 2003/962" EffectId="key-b80d1d4ef79c023a99dd87e7e0f44fa7" AffectedProvisions="specified provision(s)" AffectedExtent="E+W+S+N.I." Type="amendment to earlier commencing SI 2003/962"><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" AffectingURI="http://www.legislation.gov.uk/id/uksi/2011/2910" AffectingYear="2011" AffectedEffectsExtent="S+A+M+E+A+S+A+F+F+E+C+T+E+D" URI="http://www.legislation.gov.uk/id/effect/key-c35fa698f83f57affc889804e7369492" AffectedExtent="E+W+S+N.I." Modified="2023-04-03T10:57:36Z" RequiresApplied="false" AffectingNumber="2910" Notes="Order revoked (14. 7.2014) by S.I. 2014/1848" AffectingClass="UnitedKingdomStatutoryInstrument" AffectedYear="2002" AffectingProvisions="art. 2" AffectedProvisions="specified provision(s)" Type="amendment to earlier commencing SI 2003/962 art. 2(5)" Row="29" AffectedClass="UnitedKingdomPublicGeneralAct" EffectId="key-c35fa698f83f57affc889804e7369492" TypeNotes="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 Row="11" Modified="2023-04-03T10:57:36Z" AffectingClass="UnitedKingdomPublicGeneralAct" AffectedProvisions="s. 35(9)" AffectingNumber="17" URI="http://www.legislation.gov.uk/id/effect/key-072029a992d38b4fe9505958b9891bea" RequiresApplied="false" AffectingProvisions="Sch. 24 para. 443(1)" EffectId="key-072029a992d38b4fe9505958b9891bea" AffectedNumber="21" Type="words substituted" AffectedClass="UnitedKingdomPublicGeneralAct" AffectedExtent="E+W+S+N.I." AffectedYear="2002" 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" AffectingEffectsExtent="S+A+M+E+A+S+A+F+F+E+C+T+E+D" 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" AffectedURI="http://www.legislation.gov.uk/id/ukpga/2002/21"><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/49/notes" DocumentURI="http://www.legislation.gov.uk/ukpga/2002/21/section/49/notes"/>       
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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/2/2016-02-17" IdURI="http://www.legislation.gov.uk/id/ukpga/2002/21/part/2" NumberOfProvisions="11" id="part-2" RestrictStartDate="2010-11-11"><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/2016-02-17" IdURI="http://www.legislation.gov.uk/id/ukpga/2002/21/part/2/crossheading/transfer-of-functions-etc" NumberOfProvisions="6" id="part-2-crossheading-transfer-of-functions-etc" RestrictStartDate="2010-11-11"><Title>Transfer of functions <Abbreviation Expansion="et cetera" xml:lang="la">etc.</Abbreviation></Title><P1group RestrictExtent="E+W+S+N.I." RestrictStartDate="2006-04-10"><Title> Functions transferred to Treasury</Title><P1 DocumentURI="http://www.legislation.gov.uk/ukpga/2002/21/section/49/2016-02-17" 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/49/1/2016-02-17" 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/2016-02-17" 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/2016-02-17" 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 <CommentaryRef Ref="key-d9c4f39a402e2720bf526cabe0528741"/>... 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/2016-02-17" 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/2016-02-17" 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/49/2/2016-02-17" 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/2016-02-17" 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/2016-02-17" 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 <CommentaryRef Ref="key-36527b9f2ab0d38d7d51cef91697e1a5"/>... 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/2016-02-17" 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/2016-02-17" 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/49/3/2016-02-17" 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/49/4/2016-02-17" 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><Commentary id="key-36527b9f2ab0d38d7d51cef91697e1a5" Type="F"><Para><Text>Words in s. 49(2)(b) repealed (N.I.) (10.4.2006) by <Citation URI="http://www.legislation.gov.uk/id/ukpga/2005/6" id="ca3944gi2-00007" Class="UnitedKingdomPublicGeneralAct" Year="2005" Number="6" Title="Child Benefit Act 2005">Child Benefit Act 2005 (c. 6)</Citation>, <CitationSubRef id="ca3944gi2-00008" CitationRef="ca3944gi2-00007" URI="http://www.legislation.gov.uk/id/ukpga/2005/6/section/6/2" SectionRef="section-6-2">s. 6(2)</CitationSubRef>, <CitationSubRef id="ca3944gi2-00009" CitationRef="ca3944gi2-00007" URI="http://www.legislation.gov.uk/id/ukpga/2005/6/schedule/2/part/2" SectionRef="schedule-2-part-2" Operative="true">Sch. 2 Pt. 2</CitationSubRef></Text></Para></Commentary><Commentary id="key-d9c4f39a402e2720bf526cabe0528741" Type="F"><Para><Text>Words in s. 49(1)(b) repealed (E.W.S.) (10.4.2006) by <Citation URI="http://www.legislation.gov.uk/id/ukpga/2005/6" id="ca3944gi2-00016" Class="UnitedKingdomPublicGeneralAct" Year="2005" Number="6" Title="Child Benefit Act 2005">Child Benefit Act 2005 (c. 6)</Citation>, <CitationSubRef id="ca3944gi2-00017" CitationRef="ca3944gi2-00016" URI="http://www.legislation.gov.uk/id/ukpga/2005/6/section/6/2" SectionRef="section-6-2">s. 6(2)</CitationSubRef>, <CitationSubRef id="ca3944gi2-00018" CitationRef="ca3944gi2-00016" URI="http://www.legislation.gov.uk/id/ukpga/2005/6/schedule/2/part/1" SectionRef="schedule-2-part-1" Operative="true">Sch. 2 Pt. 1</CitationSubRef></Text></Para></Commentary></Commentaries></Legislation>