Tax Credits Act 2002
Tax Credits Act 2002 (2002 c. 21)
- Tax Credits Act 2002 (2002 c. 21)
- 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
- 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 Rights of employees
- Right not to suffer detriment: Great Britain
- Right not to suffer detriment: Northern Ireland
- Right not to be unfairly dismissed: Great Britain
- Right not to be unfairly dismissed: Northern Ireland
- SCHEDULE 2 Penalties: supplementary
- Determination of penalties by Board
- Penalty proceedings before tribunal
- Mitigation of penalties
- Time limits for penalties
- Recovery of penalties
- SCHEDULE 3 Tax credits: consequential amendments
- Attachment of Earnings Act 1971 (c. 32)
- Magistrates’ Courts Act 1980 (c. 43)
- Judgments Enforcement (Northern Ireland) Order 1981 (S.I. 1981/226 (N.I. 6))
- Legal Aid, Advice and Assistance (Northern Ireland) Order 1981 (S.I. 1981/228 (N.I. 8))
- Magistrates’ Courts (Northern Ireland) Order 1981 (S.I. 1981/1675 (N.I. 26))
- Transport Act 1982 (c. 49)
- Legal Aid (Scotland) Act 1986 (c. 47)
- Debtors (Scotland) Act 1987 (c. 18)
- Income and Corporation Taxes Act 1988 (c. 1)
- Children Act 1989 (c. 41)
- Education Reform (Northern Ireland) Order 1989 (S.I. 1989/2406 (N.I. 20))
- Child Support Act 1991 (c. 48)
- Child Support (Northern Ireland) Order 1991 (S.I. 1991/2628 (N.I. 23))
- Social Security Contributions and Benefits Act 1992 (c. 4)
- Social Security Administration Act 1992 (c. 5)
- Social Security Contributions and Benefits (Northern Ireland) Act 1992 (c. 7)
- Value Added Tax Act 1994 (c. 23)
- Children (Scotland) Act 1995 (c. 36)
- Children (Northern Ireland) Order 1995 (S.I. 1995/755 (N.I. 2))
- Road Traffic (Northern Ireland) Order 1995 (S.I. 1995/2994 (N.I. 18))
- Housing Grants, Construction and Regeneration Act 1996 (c. 53)
- Finance Act 2000 (c. 17)
- SCHEDULE 4 Transfer of functions: consequential amendments
- Social Security Administration Act 1992 (c. 5)
- Social Security Contributions and Benefits (Northern Ireland) Act 1992 (c. 7)
- Social Security Administration (Northern Ireland) Act 1992 (c. 8)
- Social Security Act 1998 (c. 14)
- Social Security (Northern Ireland) Order 1998 (S.I. 1998/1506 (N.I. 10))
- Immigration and Asylum Act 1999 (c. 33)
- SCHEDULE 5 Use and disclosure of information
- Powers to use information
- Exchange of information between Board and Secretary of State or Northern Ireland Departments
- Exchange of information between Board and authorities administering certain benefits
- Provision of information by Board for health purposes
- Provision of information by Board for education purposes
- Provision of information by Board for purposes relating to welfare of children
- Unauthorised disclosure of information
- Consequential amendments
- SCHEDULE 6 Repeals and revocations
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