The Tax Credits (Payment by Employers) Regulations 1999
1Citation and commencement
2Interpretation
3Definition of “relevant employer” and “relevant subsequent employer”
4Notification to relevant employer or relevant subsequent employer of employee’s entitlement to payment of tax credit
5Notification to employee of relevant employer or relevant subsequent employer of employee’s entitlement to tax credit
6Relevant employer’s or relevant subsequent employer’s obligation to pay tax credits
7Funding of payment by relevant employer or relevant subsequent employer of tax credit
8Application for funding from the Board
9Termination of relevant employer’s or relevant subsequent employer’s obligation to pay tax credit prior to the termination date contained in the start notification
10Obligations of relevant employer or relevant subsequent employer and employee on termination of employer’s obligation to pay tax credit prior to the termination date contained in the start notification
11Board’s obligations following termination of employer’s obligation to pay tax credit prior to the termination date contained in the start notification
12Formal determination of tax credit funding
13Recovery of tax credit funding
14Inspection of employer’s records

1999 No. 3219

SOCIAL SECURITYTAXES

The Tax Credits (Payment by Employers) Regulations 1999

Made

Laid before Parliament

Coming into force

The Commissioners of Inland Revenue, in exercise of the powers conferred on them by section 6 of the Tax Credits Act 19991, hereby make the following Regulations: