<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/67/2016-02-17</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/67/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/67/2002-07-08" title="2002-07-08"/><atom:link rel="http://purl.org/dc/terms/isReplacedBy" href="http://www.legislation.gov.uk/ukpga/2002/21/section/67/2022-12-22" title="2022-12-22"/><atom:link rel="http://purl.org/dc/terms/hasVersion" href="http://www.legislation.gov.uk/ukpga/2002/21/section/67/enacted" title="enacted"/><atom:link rel="http://purl.org/dc/terms/hasVersion" href="http://www.legislation.gov.uk/ukpga/2002/21/section/67/2002-07-08" title="2002-07-08"/><atom:link rel="http://purl.org/dc/terms/hasVersion" href="http://www.legislation.gov.uk/ukpga/2002/21/section/67/2013-04-06" title="2013-04-06"/><atom:link rel="http://purl.org/dc/terms/hasVersion" href="http://www.legislation.gov.uk/ukpga/2002/21/section/67/2022-12-22" title="2022-12-22"/><atom:link rel="http://purl.org/dc/terms/hasVersion" href="http://www.legislation.gov.uk/ukpga/2002/21/section/67" 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 EffectId="key-ee3ff592bebfee7f7294c0a1f127472f" AffectedClass="UnitedKingdomPublicGeneralAct" RequiresApplied="true" AffectingNumber="5" 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" AffectedYear="2002" Type="substituted for s. 35(2)" 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)" AffectedNumber="21" Row="245" AffectedProvisions="s. 35(2)-(12)" AffectingProvisions="s. 124" AffectingClass="UnitedKingdomPublicGeneralAct" AffectedURI="http://www.legislation.gov.uk/id/ukpga/2002/21" Modified="2025-11-12T15:51:24Z" AppliedModified="2012-10-22T16:06:57.637+01:00" AffectingEffectsExtent="S+A+M+E+A+S+A+F+F+E+C+T+E+D" AffectingYear="2012" AffectingURI="http://www.legislation.gov.uk/id/ukpga/2012/5"><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" AffectedProvisions="s. 36(10)" RequiresApplied="true" AffectingProvisions="Sch. 14 Pt. 12" AffectingClass="UnitedKingdomPublicGeneralAct" AffectingNumber="5" Type="words repealed" Modified="2025-11-12T15:51:24Z" AffectedNumber="21" AffectedClass="UnitedKingdomPublicGeneralAct" AppliedModified="2012-10-22T16:06:57.637+01:00" URI="http://www.legislation.gov.uk/id/effect/key-5d6cfd9ec50db1fac36fa9ff6c03750d" AffectedYear="2002" AffectingEffectsExtent="S+A+M+E+A+S+A+F+F+E+C+T+E+D" EffectId="key-5d6cfd9ec50db1fac36fa9ff6c03750d" AffectedURI="http://www.legislation.gov.uk/id/ukpga/2002/21" Row="1234" 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 Type="repealed" AppliedModified="2012-10-22T16:06:57.637+01:00" AffectedClass="UnitedKingdomPublicGeneralAct" AffectedYear="2002" EffectId="key-4f97ba579384a554aa3d2a965b71a6ff" AffectedNumber="21" AffectingEffectsExtent="S+A+M+E+A+S+A+F+F+E+C+T+E+D" AffectingURI="http://www.legislation.gov.uk/id/ukpga/2012/5" AffectingProvisions="Sch. 14 Pt. 12" AffectedURI="http://www.legislation.gov.uk/id/ukpga/2002/21" AffectingClass="UnitedKingdomPublicGeneralAct" AffectingNumber="5" RequiresApplied="true" AffectingYear="2012" Row="1237" AffectedProvisions="s. 67" Modified="2025-11-12T15:51:24Z" URI="http://www.legislation.gov.uk/id/effect/key-4f97ba579384a554aa3d2a965b71a6ff"><ukm:AffectedTitle>Tax Credits Act 2002</ukm:AffectedTitle><ukm:AffectedProvisions><ukm:Section Ref="section-67" URI="http://www.legislation.gov.uk/id/ukpga/2002/21/section/67">s. 67</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 AffectedExtent="E+W+S+N.I." AffectingClass="UnitedKingdomStatutoryInstrument" AffectedClass="UnitedKingdomPublicGeneralAct" Notes="art. 3(2) revoked (14. 7.2014) by S.I. 2014/1848" RequiresApplied="false" AffectedProvisions="specified provision(s)" AffectedEffectsExtent="S+A+M+E+A+S+A+F+F+E+C+T+E+D" AffectedYear="2002" Type="amendment to earlier commencing SI 2003/962" Row="28" AffectedURI="http://www.legislation.gov.uk/id/ukpga/2002/21" AffectingProvisions="art. 3(2)" TypeNotes="amendment to earlier commencing SI 2003/962" Modified="2023-04-03T10:57:36Z" AffectingEffectsExtent="E+W+S+N.I." AffectingURI="http://www.legislation.gov.uk/id/uksi/2008/3151" EffectId="key-b80d1d4ef79c023a99dd87e7e0f44fa7" URI="http://www.legislation.gov.uk/id/effect/key-b80d1d4ef79c023a99dd87e7e0f44fa7" AffectingYear="2008" AffectingNumber="3151" AffectedNumber="21"><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 Notes="Order revoked (14. 7.2014) by S.I. 2014/1848" AffectedExtent="E+W+S+N.I." EffectId="key-c35fa698f83f57affc889804e7369492" AffectedNumber="21" AffectedEffectsExtent="S+A+M+E+A+S+A+F+F+E+C+T+E+D" AffectingURI="http://www.legislation.gov.uk/id/uksi/2011/2910" AffectingClass="UnitedKingdomStatutoryInstrument" RequiresApplied="false" AffectedClass="UnitedKingdomPublicGeneralAct" Modified="2023-04-03T10:57:36Z" AffectingYear="2011" Row="29" AffectingProvisions="art. 2" TypeNotes="amendment to earlier commencing SI 2003/962 art. 2(5)" AffectedProvisions="specified provision(s)" Type="amendment to earlier commencing SI 2003/962 art. 2(5)" AffectingNumber="2910" URI="http://www.legislation.gov.uk/id/effect/key-c35fa698f83f57affc889804e7369492" AffectedYear="2002" AffectedURI="http://www.legislation.gov.uk/id/ukpga/2002/21"><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 AffectingEffectsExtent="S+A+M+E+A+S+A+F+F+E+C+T+E+D" 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" AffectedURI="http://www.legislation.gov.uk/id/ukpga/2002/21" AffectedExtent="E+W+S+N.I." AffectingProvisions="Sch. 24 para. 443(1)" EffectId="key-072029a992d38b4fe9505958b9891bea" AffectingYear="2020" Row="11" 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" Type="words substituted" AffectedClass="UnitedKingdomPublicGeneralAct" URI="http://www.legislation.gov.uk/id/effect/key-072029a992d38b4fe9505958b9891bea" AffectedProvisions="s. 35(9)" AffectedYear="2002" AffectingURI="http://www.legislation.gov.uk/id/ukpga/2020/17" AffectedNumber="21" AffectingNumber="17" AffectingClass="UnitedKingdomPublicGeneralAct" Modified="2023-04-03T10:57:36Z" RequiresApplied="false"><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/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 RestrictEndDate="2022-12-22" ConfersPower="true" RestrictStartDate="2013-04-06" RestrictExtent="E+W+S+N.I."><Title> Interpretation</Title><P1 DocumentURI="http://www.legislation.gov.uk/ukpga/2002/21/section/67/2016-02-17" IdURI="http://www.legislation.gov.uk/id/ukpga/2002/21/section/67" id="section-67"><Pnumber PuncAfter="">67</Pnumber><P1para><Text>In this Act—</Text><UnorderedList Decoration="none" Class="Definition"><ListItem><Para><Text>“<Term id="term-the-board">the Board</Term>” means the Commissioners of Inland Revenue,</Text></Para></ListItem><ListItem><Para><Text><Addition ChangeId="key-286417c5dc6bf4c51f14445da1ce43f8-1472617164790" CommentaryRef="key-286417c5dc6bf4c51f14445da1ce43f8">“</Addition><Term><Addition ChangeId="key-286417c5dc6bf4c51f14445da1ce43f8-1472617164790" CommentaryRef="key-286417c5dc6bf4c51f14445da1ce43f8">cautioned</Addition></Term><Addition ChangeId="key-286417c5dc6bf4c51f14445da1ce43f8-1472617164790" CommentaryRef="key-286417c5dc6bf4c51f14445da1ce43f8">”, in relation to any person and any offence, means cautioned after the person concerned has admitted the offence; and  “caution” is to be interpreted accordingly;</Addition></Text></Para></ListItem><ListItem><Para><Text>“<Term id="term-modifications">modifications</Term>” includes alterations, additions and omissions, and “<Term id="term-modifies">modifies</Term>” is to be construed accordingly,</Text></Para></ListItem><ListItem><Para><Text>“<Term id="term-the-northern-ireland-department">the Northern Ireland Department</Term>” means the Department for Social Development in Northern Ireland,</Text></Para></ListItem><ListItem><Para><Text>“<Term id="term-prescribed">prescribed</Term>” means prescribed by regulations, and</Text></Para></ListItem><ListItem><Para><Text>“<Term id="term-tax-credit">tax credit</Term>” and “<Term id="term-tax-credits">tax credits</Term>” have the meanings given by section 1(2).</Text></Para></ListItem></UnorderedList></P1para></P1></P1group></Pblock></Part></Body></Primary><Commentaries><Commentary id="key-286417c5dc6bf4c51f14445da1ce43f8" Type="F"><Para><Text>Words in <CitationSubRef id="ca4pey0e2-00006" SectionRef="section-67" URI="http://www.legislation.gov.uk/id/ukpga/2002/21/section/67">s. 67</CitationSubRef> inserted (6.4.2013) by <Citation URI="http://www.legislation.gov.uk/id/ukpga/2012/5" id="ca4pey0e2-00007" Class="UnitedKingdomPublicGeneralAct" Year="2012" Number="5" Title="Welfare Reform Act 2012">Welfare Reform Act 2012 (c. 5)</Citation>, <CitationSubRef id="ca4pey0e2-00008" CitationRef="ca4pey0e2-00007" SectionRef="section-120-5" URI="http://www.legislation.gov.uk/id/ukpga/2012/5/section/120/5" Operative="true">ss. 120(5)</CitationSubRef>, <CitationSubRef id="ca4pey0e2-00009" CitationRef="ca4pey0e2-00007" SectionRef="section-150-3" URI="http://www.legislation.gov.uk/id/ukpga/2012/5/section/150/3">150(3)</CitationSubRef>; <Citation URI="http://www.legislation.gov.uk/id/uksi/2013/178" id="ca4pey0e2-00010" Class="UnitedKingdomStatutoryInstrument" Year="2013" Number="178" Title="The Welfare Reform Act 2012 (Commencement No.7) Order 2013">S.I. 2013/178</Citation>, <CitationSubRef id="ca4pey0e2-00011" CitationRef="ca4pey0e2-00010" SectionRef="article-2" URI="http://www.legislation.gov.uk/id/uksi/2013/178/article/2">art. 2</CitationSubRef></Text></Para></Commentary></Commentaries></Legislation>