Tax Credits Act 2002

Cited authorities (196)

Cited in

Amendments (1155)

Jurisdiction	UK Non-devolved
Citation	2002 c. 21
Year	2002

Contenidos

Tax Credits Act 2002
Part 1: Tax credits

General

1: Introductory
2: Functions of Commissioners for Revenue and Customs
3: Claims
4: Claims: supplementary
5: Period of awards
6: Notifications of changes of circumstances
7: Income test

Child tax credit

8: Entitlement
9: Maximum rate

Working tax credit

10: Entitlement
11: Maximum rate
12: Child care element

Rate

13: Rate

Decisions

14: Initial decisions
15: Revised decisions after notifications
16: Other revised decisions
17: Final notice
18: Decisions after final notice
19: Power to enquire
20: Decisions on discovery
21: Decisions subject to official error
21A: Review of decisions
21B: Late application for a review
21C: Late review: award of relevant disability benefits
22: Information etc. requirements: supplementary
23: Notice of decisions

Payment

24: Payments
25: Payments of working tax credit by employers
26: Liability of officers for sums paid to employers
27: Rights of employees
28: Overpayments
29: Recovery of overpayments
30: Underpayments

Penalties

31: Incorrect statements etc.
32: Failure to comply with requirements
33: Failure by employers to make correct payments
34: Supplementary

Fraud

35: Offence of fraud
36: Powers in relation to documents

Loss of tax credit provisions

36A: Loss of working tax credit in case of conviction etc for benefit offence
36B: Section 36A: supplementary
36C: Loss of working tax credit for repeated benefit fraud
36D: Section 36C: supplementary

Interest

37: Interest

Appeals

38: Appeals
39: Exercise of right of appeal
39A: Late appeals

Supplementary

40: Annual reports
41: Annual review
42: Persons subject to immigration control
43: Polygamous marriages
44: Crown employment
45: Inalienability
46: Giving of notices by Board
47: Consequential amendments
48: Interpretation

Part 2: Child benefit and guardian’s allowance

Transfer of functions etc.

49: Functions transferred to Treasury
50: Functions transferred to Board
51: Consequential amendments
52: Transfer of property, rights and liabilities
53: General functions of Commissioners for Revenue and Customs
54: Transitional provisions

Minor amendments

55: Continuing entitlement after death of child
56: Presence in United Kingdom
57: Abolition of exclusion of tax exempt persons: In Schedule 9 to—

Part 3: Supplementary

Information etc.

58: Administrative arrangements
59: Use and disclosure of information

Other supplementary provisions

60: Repeals
61: Commencement
62: Transitional provisions and savings
63: Tax credits appeals etc.: temporary modifications
64: Northern Ireland
65: Regulations, orders and schemes
66: Parliamentary etc. control of instruments
67: Interpretation
68: Financial provision
69: Extent
70: Short title

SCHEDULES

SCHEDULE 1 Section 27
Rights of employees

SCHEDULE 2 Section 34
Penalties: supplementary

SCHEDULE 3 Section 47
Tax credits: consequential amendments

SCHEDULE 4 Section 51
Transfer of functions: consequential amendments

SCHEDULE 5 Section 59
Use and disclosure of information

SCHEDULE 6 Section 60
Repeals and revocations

Tax Credits Act 2002

2002 c. 21

An Act to make provision for tax credits; to amend the law about child benefit and guardian’s allowance; and for connected purposes.

[8th July 2002]

Be it enacted by the Queen’s most Excellent Majesty, by and with the advice and consent of the Lords Spiritual and Temporal, and Commons, in this present Parliament assembled, and by the authority of the same, as follows:—Annotations:

Modifications etc. (not altering text)

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