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					<dc:identifier>http://www.legislation.gov.uk/ukpga/2002/21/section/70/2017-09-27</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>2017-09-27</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/70/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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					<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 AffectedProvisions="s. 35(2)-(12)" AffectingYear="2012" URI="http://www.legislation.gov.uk/id/effect/key-ee3ff592bebfee7f7294c0a1f127472f" Type="substituted for s. 35(2)" AffectingClass="UnitedKingdomPublicGeneralAct" Row="246" AppliedModified="2012-10-22T16:06:57.637+01:00" AffectingProvisions="s. 124" AffectingNumber="5" Modified="2026-05-11T11:54:32Z" AffectedURI="http://www.legislation.gov.uk/id/ukpga/2002/21" RequiresApplied="true" EffectId="key-ee3ff592bebfee7f7294c0a1f127472f" AffectingEffectsExtent="S+A+M+E+A+S+A+F+F+E+C+T+E+D" AffectedYear="2002" AffectingURI="http://www.legislation.gov.uk/id/ukpga/2012/5" 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)" AffectedNumber="21" AffectedClass="UnitedKingdomPublicGeneralAct" 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"><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" Modified="2026-05-11T11:54:32Z" EffectId="key-5d6cfd9ec50db1fac36fa9ff6c03750d" AffectedNumber="21" AffectingNumber="5" AppliedModified="2012-10-22T16:06:57.637+01:00" AffectingURI="http://www.legislation.gov.uk/id/ukpga/2012/5" AffectedClass="UnitedKingdomPublicGeneralAct" AffectingClass="UnitedKingdomPublicGeneralAct" AffectedProvisions="s. 36(10)" AffectedURI="http://www.legislation.gov.uk/id/ukpga/2002/21" Type="words repealed" AffectedYear="2002" AffectingProvisions="Sch. 14 Pt. 12" AffectingYear="2012" AffectingEffectsExtent="S+A+M+E+A+S+A+F+F+E+C+T+E+D" Row="1235" URI="http://www.legislation.gov.uk/id/effect/key-5d6cfd9ec50db1fac36fa9ff6c03750d"><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 AffectingNumber="3151" AffectedEffectsExtent="S+A+M+E+A+S+A+F+F+E+C+T+E+D" TypeNotes="amendment to earlier commencing SI 2003/962" AffectingURI="http://www.legislation.gov.uk/id/uksi/2008/3151" AffectedExtent="E+W+S+N.I." Type="amendment to earlier commencing SI 2003/962" AffectedClass="UnitedKingdomPublicGeneralAct" AffectedProvisions="specified provision(s)" AffectingEffectsExtent="E+W+S+N.I." AffectingYear="2008" RequiresApplied="false" AffectedNumber="21" AffectingClass="UnitedKingdomStatutoryInstrument" AffectingProvisions="art. 3(2)" URI="http://www.legislation.gov.uk/id/effect/key-b80d1d4ef79c023a99dd87e7e0f44fa7" AffectedURI="http://www.legislation.gov.uk/id/ukpga/2002/21" Notes="art. 3(2) revoked (14. 7.2014) by S.I. 2014/1848" AffectedYear="2002" Modified="2023-04-03T10:57:36Z" Row="28" EffectId="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 URI="http://www.legislation.gov.uk/id/effect/key-c35fa698f83f57affc889804e7369492" AffectedProvisions="specified provision(s)" AffectingNumber="2910" RequiresApplied="false" Row="29" AffectedYear="2002" AffectedURI="http://www.legislation.gov.uk/id/ukpga/2002/21" AffectingYear="2011" TypeNotes="amendment to earlier commencing SI 2003/962 art. 2(5)" Type="amendment to earlier commencing SI 2003/962 art. 2(5)" AffectedEffectsExtent="S+A+M+E+A+S+A+F+F+E+C+T+E+D" AffectingClass="UnitedKingdomStatutoryInstrument" AffectingURI="http://www.legislation.gov.uk/id/uksi/2011/2910" EffectId="key-c35fa698f83f57affc889804e7369492" Modified="2023-04-03T10:57:36Z" Notes="Order revoked (14. 7.2014) by S.I. 2014/1848" AffectingProvisions="art. 2" AffectedClass="UnitedKingdomPublicGeneralAct" AffectedExtent="E+W+S+N.I." AffectedNumber="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 Row="11" RequiresApplied="false" 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" AffectingClass="UnitedKingdomPublicGeneralAct" AffectingProvisions="Sch. 24 para. 443(1)" AffectedProvisions="s. 35(9)" AffectingEffectsExtent="S+A+M+E+A+S+A+F+F+E+C+T+E+D" Modified="2023-04-03T10:57:36Z" EffectId="key-072029a992d38b4fe9505958b9891bea" AffectedURI="http://www.legislation.gov.uk/id/ukpga/2002/21" AffectedYear="2002" AffectedNumber="21" URI="http://www.legislation.gov.uk/id/effect/key-072029a992d38b4fe9505958b9891bea" AffectingURI="http://www.legislation.gov.uk/id/ukpga/2020/17" 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" Type="words substituted" AffectedClass="UnitedKingdomPublicGeneralAct" AffectedExtent="E+W+S+N.I." 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>
					

                    
									 
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          <Strong>Part 3</Strong>
        </Number><Title>Supplementary</Title><Pblock DocumentURI="http://www.legislation.gov.uk/ukpga/2002/21/part/3/crossheading/other-supplementary-provisions/2017-09-27" 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"><Title> Short title</Title><P1 DocumentURI="http://www.legislation.gov.uk/ukpga/2002/21/section/70/2017-09-27" IdURI="http://www.legislation.gov.uk/id/ukpga/2002/21/section/70" id="section-70"><Pnumber PuncAfter="">70</Pnumber><P1para><Text>This Act may be cited as the Tax Credits Act 2002.</Text></P1para></P1></P1group></Pblock></Part></Body></Primary></Legislation>