<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="2026-08-13+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="#"/></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-68" refersTo="#period-from-2002-07-08" type="jurisdiction"/></restrictions><otherAnalysis source=""/></analysis><temporalData source="#"><temporalGroup eId="period-from-2002-07-08"><timeInterval start="#date-2002-07-08" refersTo="#"/></temporalGroup><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-2002-08-01-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/68/2002-08-01</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 Type="substituted for s. 35(2)" AffectedClass="UnitedKingdomPublicGeneralAct" AffectingURI="http://www.legislation.gov.uk/id/ukpga/2012/5" EffectId="key-ee3ff592bebfee7f7294c0a1f127472f" RequiresApplied="true" AffectingEffectsExtent="S+A+M+E+A+S+A+F+F+E+C+T+E+D" 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)" AffectedProvisions="s. 35(2)-(12)" AppliedModified="2012-10-22T16:06:57.637+01:00" AffectedYear="2002" AffectingClass="UnitedKingdomPublicGeneralAct" AffectingNumber="5" AffectedURI="http://www.legislation.gov.uk/id/ukpga/2002/21" AffectingProvisions="s. 124" Row="246" Modified="2026-05-11T11:54:32Z" 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" AffectingYear="2012" AffectedNumber="21" URI="http://www.legislation.gov.uk/id/effect/key-ee3ff592bebfee7f7294c0a1f127472f"><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 RequiresApplied="true" AffectedURI="http://www.legislation.gov.uk/id/ukpga/2002/21" AffectedYear="2002" Row="1235" AffectingYear="2012" AffectedProvisions="s. 36(10)" AffectingURI="http://www.legislation.gov.uk/id/ukpga/2012/5" Modified="2026-05-11T11:54:32Z" AffectingProvisions="Sch. 14 Pt. 12" EffectId="key-5d6cfd9ec50db1fac36fa9ff6c03750d" AppliedModified="2012-10-22T16:06:57.637+01:00" AffectingNumber="5" AffectingClass="UnitedKingdomPublicGeneralAct" Type="words repealed" AffectedNumber="21" URI="http://www.legislation.gov.uk/id/effect/key-5d6cfd9ec50db1fac36fa9ff6c03750d" AffectedClass="UnitedKingdomPublicGeneralAct" AffectingEffectsExtent="S+A+M+E+A+S+A+F+F+E+C+T+E+D"><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 AffectedClass="UnitedKingdomPublicGeneralAct" AffectingClass="UnitedKingdomStatutoryInstrument" AffectedNumber="21" TypeNotes="amendment to earlier commencing SI 2003/962" AffectedExtent="E+W+S+N.I." RequiresApplied="false" AffectedEffectsExtent="S+A+M+E+A+S+A+F+F+E+C+T+E+D" AffectingYear="2008" EffectId="key-b80d1d4ef79c023a99dd87e7e0f44fa7" AffectingNumber="3151" Type="amendment to earlier commencing SI 2003/962" AffectedYear="2002" Modified="2023-04-03T10:57:36Z" Notes="art. 3(2) revoked (14. 7.2014) by S.I. 2014/1848" AffectingEffectsExtent="E+W+S+N.I." AffectingURI="http://www.legislation.gov.uk/id/uksi/2008/3151" AffectedProvisions="specified provision(s)" Row="28" AffectedURI="http://www.legislation.gov.uk/id/ukpga/2002/21" AffectingProvisions="art. 3(2)" URI="http://www.legislation.gov.uk/id/effect/key-b80d1d4ef79c023a99dd87e7e0f44fa7"><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 AffectedEffectsExtent="S+A+M+E+A+S+A+F+F+E+C+T+E+D" Modified="2023-04-03T10:57:36Z" AffectingURI="http://www.legislation.gov.uk/id/uksi/2011/2910" AffectingNumber="2910" AffectedClass="UnitedKingdomPublicGeneralAct" AffectingProvisions="art. 2" Notes="Order revoked (14. 7.2014) by S.I. 2014/1848" AffectedNumber="21" AffectingYear="2011" AffectingClass="UnitedKingdomStatutoryInstrument" AffectedExtent="E+W+S+N.I." TypeNotes="amendment to earlier commencing SI 2003/962 art. 2(5)" URI="http://www.legislation.gov.uk/id/effect/key-c35fa698f83f57affc889804e7369492" AffectedURI="http://www.legislation.gov.uk/id/ukpga/2002/21" Row="29" AffectedYear="2002" RequiresApplied="false" AffectedProvisions="specified provision(s)" EffectId="key-c35fa698f83f57affc889804e7369492" Type="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 AffectingURI="http://www.legislation.gov.uk/id/ukpga/2020/17" AffectedClass="UnitedKingdomPublicGeneralAct" AffectedExtent="E+W+S+N.I." Row="11" 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" RequiresApplied="false" AffectedProvisions="s. 35(9)" Modified="2023-04-03T10:57:36Z" EffectId="key-072029a992d38b4fe9505958b9891bea" AffectingEffectsExtent="S+A+M+E+A+S+A+F+F+E+C+T+E+D" AffectedNumber="21" URI="http://www.legislation.gov.uk/id/effect/key-072029a992d38b4fe9505958b9891bea" AffectedYear="2002" AffectingYear="2020" Type="words substituted" AffectingClass="UnitedKingdomPublicGeneralAct" 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" AffectingProvisions="Sch. 24 para. 443(1)" AffectedURI="http://www.legislation.gov.uk/id/ukpga/2002/21" AffectingNumber="17"><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: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-68" uk:target="true"><num>68</num><heading> Financial provision</heading><subsection eId="section-68-1"><num>(1)</num><intro><p>There is to be paid out of money provided by Parliament—</p></intro><level class="para1" eId="section-68-1-a"><num>(a)</num><content><p>any expenditure of a Minister of the Crown or government department under this Act, and</p></content></level><level class="para1" eId="section-68-1-b"><num>(b)</num><content><p>any increase attributable to this Act in sums payable out of money provided by Parliament under any other Act.</p></content></level></subsection><subsection eId="section-68-2"><num>(2)</num><content><p>There is to be paid into the Consolidated Fund any sums received by a government department by virtue of this Act (apart from any required by any other enactment to be paid into the National Insurance Fund).</p></content></subsection></section></hcontainer></part></body></act></akomaNtoso>