<akomaNtoso xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xsi:schemaLocation="http://docs.oasis-open.org/legaldocml/ns/akn/3.0 http://docs.oasis-open.org/legaldocml/akn-core/v1.0/cos01/part2-specs/schemas/akomantoso30.xsd"><act name="ukpga"><meta><identification source="#"><FRBRWork><FRBRthis value="http://www.legislation.gov.uk/id/ukpga/2002/21"/><FRBRuri value="http://www.legislation.gov.uk/id/ukpga/2002/21"/><FRBRdate date="2002-07-08" name="enacted"/><FRBRauthor href="http://www.legislation.gov.uk/id/legislature/UnitedKingdomParliament"/><FRBRcountry value="GB-UKM"/><FRBRnumber value="21"/><FRBRname value="2002 c. 21"/><FRBRprescriptive value="true"/></FRBRWork><FRBRExpression><FRBRthis value="http://www.legislation.gov.uk/ukpga/2002/21/2002-08-01"/><FRBRuri value="http://www.legislation.gov.uk/ukpga/2002/21/2002-08-01"/><FRBRdate date="2002-08-01" name="validFrom"/><FRBRdate date="2002-08-01" name="point-in-time"/><FRBRauthor href="#"/><FRBRlanguage language="eng"/></FRBRExpression><FRBRManifestation><FRBRthis value="http://www.legislation.gov.uk/ukpga/2002/21/2002-08-01/data.akn"/><FRBRuri value="http://www.legislation.gov.uk/ukpga/2002/21/2002-08-01/data.akn"/><FRBRdate date="2026-08-12+01:00" name="transform"/><FRBRauthor href="http://www.legislation.gov.uk"/><FRBRformat value="application/akn+xml"/></FRBRManifestation></identification><lifecycle source="#"><eventRef refersTo="#enactment" date="2002-07-08" eId="date-enacted" source="#"/><eventRef date="2002-07-08" eId="date-2002-07-08" source="#"/><eventRef date="2002-08-01" eId="date-2002-08-01" source="#"/><eventRef date="2002-08-27" eId="date-2002-08-27" source="#"/><eventRef date="2005-03-17" eId="date-2005-03-17" source="#"/><eventRef date="2008-11-03" eId="date-2008-11-03" source="#"/><eventRef date="2010-04-12" eId="date-2010-04-12" source="#"/></lifecycle><analysis source="#"><restrictions source="#"><restriction refersTo="#extent-e+w+s+ni" type="jurisdiction"/><restriction href="#part-3" refersTo="#extent-e+w+s+ni" type="jurisdiction"/><restriction href="#part-3-crossheading-other-supplementary-provisions" refersTo="#extent-e+w+s+ni" type="jurisdiction"/><restriction refersTo="#period-from-2002-08-01-to-2002-08-27" type="jurisdiction"/><restriction href="#body" refersTo="#period-from-2002-07-08-to-2005-03-17" type="jurisdiction"/><restriction href="#part-3" refersTo="#period-from-2002-07-08-to-2008-11-03" type="jurisdiction"/><restriction href="#part-3-crossheading-other-supplementary-provisions" refersTo="#period-from-2002-07-08-to-2008-11-03" type="jurisdiction"/><restriction href="#section-65" refersTo="#period-from-2002-07-08-to-2010-04-12" type="jurisdiction"/></restrictions><otherAnalysis source=""><uk:confersPower href="#section-65" value="true"/></otherAnalysis></analysis><temporalData source="#"><temporalGroup eId="period-from-2002-07-08-to-2005-03-17"><timeInterval start="#date-2002-07-08" end="#date-2005-03-17" refersTo="#"/></temporalGroup><temporalGroup eId="period-from-2002-07-08-to-2008-11-03"><timeInterval start="#date-2002-07-08" end="#date-2008-11-03" refersTo="#"/></temporalGroup><temporalGroup eId="period-from-2002-07-08-to-2010-04-12"><timeInterval start="#date-2002-07-08" end="#date-2010-04-12" refersTo="#"/></temporalGroup><temporalGroup eId="period-from-2002-08-01-to-2002-08-27"><timeInterval start="#date-2002-08-01" end="#date-2002-08-27" refersTo="#"/></temporalGroup></temporalData><references source="#"><TLCEvent eId="enactment" href="" showAs="EnactmentDate"/><TLCLocation eId="extent-e+w+s+ni" href="/ontology/jurisdictions/uk.EnglandWalesScotlandNorthernIreland" showAs="E+W+S+N.I."/></references><proprietary xmlns:ukm="http://www.legislation.gov.uk/namespaces/metadata" xmlns:dc="http://purl.org/dc/elements/1.1/" xmlns:dct="http://purl.org/dc/terms/" source="#"><dc:identifier>http://www.legislation.gov.uk/ukpga/2002/21/section/65/2002-08-01</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><dct:valid>2002-08-01</dct:valid><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 AffectingYear="2012" URI="http://www.legislation.gov.uk/id/effect/key-ee3ff592bebfee7f7294c0a1f127472f" AffectedURI="http://www.legislation.gov.uk/id/ukpga/2002/21" AffectedClass="UnitedKingdomPublicGeneralAct" EffectId="key-ee3ff592bebfee7f7294c0a1f127472f" AppliedModified="2012-10-22T16:06:57.637+01:00" AffectingClass="UnitedKingdomPublicGeneralAct" Type="substituted for s. 35(2)" Row="246" AffectingEffectsExtent="S+A+M+E+A+S+A+F+F+E+C+T+E+D" AffectingNumber="5" 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" 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)" AffectingURI="http://www.legislation.gov.uk/id/ukpga/2012/5" AffectedNumber="21" AffectingProvisions="s. 124" AffectedYear="2002" RequiresApplied="true" Modified="2026-05-11T11:54:32Z" AffectedProvisions="s. 35(2)-(12)"><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." 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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 RequiresApplied="false" AffectingURI="http://www.legislation.gov.uk/id/uksi/2008/3151" Row="28" AffectingProvisions="art. 3(2)" AffectingClass="UnitedKingdomStatutoryInstrument" Notes="art. 3(2) revoked (14. 7.2014) by S.I. 2014/1848" AffectingYear="2008" AffectedNumber="21" AffectedYear="2002" EffectId="key-b80d1d4ef79c023a99dd87e7e0f44fa7" AffectingNumber="3151" AffectingEffectsExtent="E+W+S+N.I." URI="http://www.legislation.gov.uk/id/effect/key-b80d1d4ef79c023a99dd87e7e0f44fa7" AffectedProvisions="specified provision(s)" AffectedExtent="E+W+S+N.I." AffectedClass="UnitedKingdomPublicGeneralAct" TypeNotes="amendment to earlier commencing SI 2003/962" Modified="2023-04-03T10:57:36Z" AffectedURI="http://www.legislation.gov.uk/id/ukpga/2002/21" AffectedEffectsExtent="S+A+M+E+A+S+A+F+F+E+C+T+E+D" 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 URI="http://www.legislation.gov.uk/id/effect/key-c35fa698f83f57affc889804e7369492" AffectedExtent="E+W+S+N.I." 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Appended commentary added to original note" 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" AffectingYear="2020" AffectingProvisions="Sch. 24 para. 443(1)" AffectedYear="2002" EffectId="key-072029a992d38b4fe9505958b9891bea" Modified="2023-04-03T10:57:36Z" RequiresApplied="false" Row="11" AffectedClass="UnitedKingdomPublicGeneralAct" Type="words substituted" AffectingNumber="17" AffectedProvisions="s. 35(9)" AffectingEffectsExtent="S+A+M+E+A+S+A+F+F+E+C+T+E+D" AffectedExtent="E+W+S+N.I." 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><ukm:Notes><ukm:Note IdURI="http://www.legislation.gov.uk/id/ukpga/2002/21/section/65/notes" DocumentURI="http://www.legislation.gov.uk/ukpga/2002/21/section/65/notes"/></ukm:Notes><ukm:Alternatives><ukm:Alternative Date="2008-03-02" URI="http://www.legislation.gov.uk/ukpga/2002/21/pdfs/ukpga_20020021_en.pdf" Title="Print Version"/></ukm:Alternatives><ukm:Statistics><ukm:TotalParagraphs Value="185"/><ukm:BodyParagraphs Value="74"/><ukm:ScheduleParagraphs Value="111"/><ukm:AttachmentParagraphs Value="0"/><ukm:TotalImages Value="0"/></ukm:Statistics></proprietary></meta><body eId="body"><part eId="part-3"><num><b>Part 3</b></num><heading>Supplementary</heading><hcontainer name="crossheading" ukl:Name="Pblock" eId="part-3-crossheading-other-supplementary-provisions"><heading>Other supplementary provisions</heading><section eId="section-65" uk:target="true"><num>65</num><heading> Regulations, orders and schemes</heading><subsection eId="section-65-1"><num>(1)</num><content><p>Any power to make regulations under sections 3, 7 to 13, 42 and 43, and any power to make regulations under this Act prescribing a rate of interest, is exercisable by the Treasury.</p></content></subsection><subsection eId="section-65-2"><num>(2)</num><content><p>Any other power to make regulations under this Act is exercisable by the Board.</p></content></subsection><subsection eId="section-65-3"><num>(3)</num><content><p>Subject to subsection (4), any power to make regulations, orders or schemes under this Act is exercisable by statutory instrument.</p></content></subsection><subsection eId="section-65-4"><num>(4)</num><intro><p>The power—</p></intro><level class="para1" eId="section-65-4-a"><num>(a)</num><content><p>of the Department of Health, Social Services and Public Safety to make schemes under section 12(5), and</p></content></level><level class="para1" eId="section-65-4-b"><num>(b)</num><content><p>of the Northern Ireland Department to make orders under section 62(1),</p></content></level><wrapUp><p>is exercisable by statutory rule for the purposes of the Statutory Rules (Northern Ireland) Order 1979 (<abbr class="acronym" title="Statutory Instrument">S.I.</abbr> 1979/1573 (N.I. 12)).</p></wrapUp></subsection><subsection eId="section-65-5"><num>(5)</num><content><p>Regulations may not be made under section 25 or 26 in relation to appeals in Scotland without the consent of the Scottish Ministers.</p></content></subsection><subsection eId="section-65-6"><num>(6)</num><content><p>Regulations may not be made under section 39(6) or 63(8) without the consent of the Lord Chancellor and the Scottish Ministers.</p></content></subsection><subsection eId="section-65-7"><num>(7)</num><intro><p>Any power to make regulations under this Act may be exercised—</p></intro><level class="para1" eId="section-65-7-a"><num>(a)</num><content><p>in relation to all cases to which it extends, to all those cases with prescribed exceptions or to prescribed cases or classes of case,</p></content></level><level class="para1" eId="section-65-7-b"><num>(b)</num><content><p>so as to make as respects the cases in relation to which it is exercised the full provision to which it extends or any less provision (whether by way of exception or otherwise),</p></content></level><level class="para1" eId="section-65-7-c"><num>(c)</num><content><p>so as to make the same provision for all cases in relation to which it is exercised or different provision for different cases or classes of case or different provision as respects the same case or class of case for different purposes,</p></content></level><level class="para1" eId="section-65-7-d"><num>(d)</num><content><p>so as to make provision unconditionally or subject to any prescribed condition,</p></content></level><level class="para1" eId="section-65-7-e"><num>(e)</num><content><p>so as to provide for a person to exercise a discretion in dealing with any matter.</p></content></level></subsection><subsection eId="section-65-8"><num>(8)</num><intro><p>Any regulations made under a power under this Act to prescribe a rate of interest may—</p></intro><level class="para1" eId="section-65-8-a"><num>(a)</num><content><p>either themselves specify a rate of interest or make provision for any such rate to be determined by reference to such rate or the average of such rates as may be referred to in the regulations,</p></content></level><level class="para1" eId="section-65-8-b"><num>(b)</num><content><p>provide for rates to be reduced below, or increased above, what they otherwise would be by specified amounts or by reference to specified formulae,</p></content></level><level class="para1" eId="section-65-8-c"><num>(c)</num><content><p>provide for rates arrived at by reference to averages to be rounded up or down,</p></content></level><level class="para1" eId="section-65-8-d"><num>(d)</num><content><p>provide for circumstances in which alteration of a rate of interest is or is not to take place, and</p></content></level><level class="para1" eId="section-65-8-e"><num>(e)</num><content><p>provide that alterations of rates are to have effect for periods beginning on or after a day determined in accordance with the regulations in relation to interest running from before that day as well as from or from after that day.</p></content></level></subsection><subsection eId="section-65-9"><num>(9)</num><content><p>Any power to make regulations or a scheme under this Act includes power to make any incidental, supplementary, consequential or transitional provision which appears appropriate for the purposes of, or in connection with, the regulations or scheme.</p></content></subsection></section></hcontainer></part></body></act></akomaNtoso>