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					<dc:identifier>http://www.legislation.gov.uk/ukpga/2002/21/section/62/2016-02-17</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/62/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"/>
					
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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 EffectId="key-ee3ff592bebfee7f7294c0a1f127472f" AffectingEffectsExtent="S+A+M+E+A+S+A+F+F+E+C+T+E+D" Modified="2026-05-11T11:54:32Z" AffectingProvisions="s. 124" URI="http://www.legislation.gov.uk/id/effect/key-ee3ff592bebfee7f7294c0a1f127472f" AppliedModified="2012-10-22T16:06:57.637+01:00" AffectedProvisions="s. 35(2)-(12)" AffectingClass="UnitedKingdomPublicGeneralAct" RequiresApplied="true" Type="substituted for s. 35(2)" AffectingURI="http://www.legislation.gov.uk/id/ukpga/2012/5" AffectingYear="2012" 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)" Row="246" AffectingNumber="5" AffectedClass="UnitedKingdomPublicGeneralAct" AffectedYear="2002" 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" AffectedNumber="21" AffectedURI="http://www.legislation.gov.uk/id/ukpga/2002/21"><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 AffectingURI="http://www.legislation.gov.uk/id/ukpga/2012/5" AffectingNumber="5" URI="http://www.legislation.gov.uk/id/effect/key-5d6cfd9ec50db1fac36fa9ff6c03750d" AffectedURI="http://www.legislation.gov.uk/id/ukpga/2002/21" AffectedClass="UnitedKingdomPublicGeneralAct" Modified="2026-05-11T11:54:32Z" Row="1235" AffectedProvisions="s. 36(10)" Type="words repealed" AffectedNumber="21" EffectId="key-5d6cfd9ec50db1fac36fa9ff6c03750d" AppliedModified="2012-10-22T16:06:57.637+01:00" RequiresApplied="true" AffectedYear="2002" AffectingEffectsExtent="S+A+M+E+A+S+A+F+F+E+C+T+E+D" AffectingProvisions="Sch. 14 Pt. 12" AffectingClass="UnitedKingdomPublicGeneralAct" 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 EffectId="key-b80d1d4ef79c023a99dd87e7e0f44fa7" AffectedClass="UnitedKingdomPublicGeneralAct" AffectingYear="2008" AffectingEffectsExtent="E+W+S+N.I." RequiresApplied="false" Modified="2023-04-03T10:57:36Z" Notes="art. 3(2) revoked (14. 7.2014) by S.I. 2014/1848" AffectedEffectsExtent="S+A+M+E+A+S+A+F+F+E+C+T+E+D" URI="http://www.legislation.gov.uk/id/effect/key-b80d1d4ef79c023a99dd87e7e0f44fa7" AffectingURI="http://www.legislation.gov.uk/id/uksi/2008/3151" AffectedProvisions="specified provision(s)" AffectedNumber="21" AffectingProvisions="art. 3(2)" AffectedYear="2002" AffectedURI="http://www.legislation.gov.uk/id/ukpga/2002/21" TypeNotes="amendment to earlier commencing SI 2003/962" Type="amendment to earlier commencing SI 2003/962" Row="28" AffectingNumber="3151" AffectedExtent="E+W+S+N.I." 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 AffectedExtent="E+W+S+N.I." 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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" AffectedClass="UnitedKingdomPublicGeneralAct" AffectedURI="http://www.legislation.gov.uk/id/ukpga/2002/21" 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" AffectingYear="2020" Type="words substituted" RequiresApplied="false" AffectingNumber="17" AffectingClass="UnitedKingdomPublicGeneralAct" URI="http://www.legislation.gov.uk/id/effect/key-072029a992d38b4fe9505958b9891bea" EffectId="key-072029a992d38b4fe9505958b9891bea" Modified="2023-04-03T10:57:36Z" AffectedExtent="E+W+S+N.I." Row="11" AffectingProvisions="Sch. 24 para. 443(1)" 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" AffectedYear="2002"><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/62/notes" DocumentURI="http://www.legislation.gov.uk/ukpga/2002/21/section/62/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/3/2016-02-17" IdURI="http://www.legislation.gov.uk/id/ukpga/2002/21/part/3" NumberOfProvisions="15" RestrictEndDate="2022-12-22" id="part-3" RestrictStartDate="2013-04-06" RestrictExtent="E+W+S+N.I."><Number>
          <Strong>Part 3</Strong>
        </Number><Title>Supplementary</Title><Pblock DocumentURI="http://www.legislation.gov.uk/ukpga/2002/21/part/3/crossheading/other-supplementary-provisions/2016-02-17" IdURI="http://www.legislation.gov.uk/id/ukpga/2002/21/part/3/crossheading/other-supplementary-provisions" NumberOfProvisions="13" RestrictEndDate="2022-12-22" id="part-3-crossheading-other-supplementary-provisions" RestrictStartDate="2013-04-06" RestrictExtent="E+W+S+N.I."><Title>Other supplementary provisions</Title><P1group RestrictStartDate="2002-07-08" ConfersPower="true"><Title> Transitional provisions and savings</Title><P1 DocumentURI="http://www.legislation.gov.uk/ukpga/2002/21/section/62/2016-02-17" IdURI="http://www.legislation.gov.uk/id/ukpga/2002/21/section/62" id="section-62"><Pnumber PuncAfter="">62</Pnumber><P1para><P2 DocumentURI="http://www.legislation.gov.uk/ukpga/2002/21/section/62/1/2016-02-17" IdURI="http://www.legislation.gov.uk/id/ukpga/2002/21/section/62/1" id="section-62-1"><Pnumber>1</Pnumber><P2para><Text>The Secretary of State may by order make as respects England and Wales and Scotland, and the Northern Ireland Department may by order make as respects Northern Ireland, any transitional provisions or savings which appear appropriate in connection with the commencement of the abolition of the increases referred to in section 1(3)(e).</Text></P2para></P2><P2 DocumentURI="http://www.legislation.gov.uk/ukpga/2002/21/section/62/2/2016-02-17" IdURI="http://www.legislation.gov.uk/id/ukpga/2002/21/section/62/2" id="section-62-2"><Pnumber>2</Pnumber><P2para><Text>Subject to any provision made by virtue of subsection (1), the Treasury may by order make any transitional provisions or savings which appear appropriate in connection with the commencement of any provision of this Act.</Text></P2para></P2></P1para></P1></P1group></Pblock></Part></Body></Primary></Legislation>