Tax Credits Act 2002

[^c22566091]: S. 51 wholly in force at 7.4.2003; s. 51 not in force at Royal Assent, see s. 61; s. 51 in force for certain purposes at 26.2.2003 and 1.4.2003 and otherwise in force at 7.4.2003 by S.I. 2003/392, art. 2

[^c22566101]: S. 52 wholly in force at 7.4.2003; s. 52 not in force at Royal Assent, see s. 61; s. 52 in force for certain purposes at 26.2.2003 and 1.4.2003 and otherwise in force at 7.4.2003 by S.I. 2003/392, art. 2

[^c1974431]: S. 54 wholly in force at 7.4.2003; s. 54(1)(2) in force at Royal Assent, see s. 61; s. 54(3)-(10) in force for certain purposes at 26.2.2003 and 1.4.2003 and otherwise in force at 7.4.2003 by S.I. 2003/392, art. 2

[^c22566121]: S. 55 wholly in force at 7.4.2003; s. 55 not in force at Royal Assent, see s. 61; s. 55 in force for certain purposes at 26.2.2003 and 1.4.2003 and otherwise in force at 7.4.2003 by S.I. 2003/392, art. 2

[^c22566131]: S. 56 wholly in force at 7.4.2003; s. 56 not in force at Royal Assent, see s. 61; s. 56 in force for certain purposes at 26.2.2003 and 1.4.2003 and otherwise in force at 7.4.2003 by S.I. 2003/392, art. 2 (with art. 3)

[^c22566141]: S. 57 wholly in force at 7.4.2003; s. 57 not in force at Royal Assent, see s. 61; s. 57 in force for certain purposes at 26.2.2003 and 1.4.2003 and otherwise in force at 7.4.2003 by S.I. 2003/392, art. 2

[^c17826021]: S. 58 wholly in force at 26.2.2003; s. 58 not in force at Royal Assent, see s. 61; s. 58 in force for certain purposes at 9.7.2002 by S.I. 2002/1727, art. 2; s. 58 in force in so far as not already in force at 26.2.2003 by S.I. 2003/392, art. 2

[^c17826031]: S. 59 wholly in force at 1.4.2003; s. 59 not in force at Royal Assent, see s. 61; s. 59 in force for certain purposes at 1.8.2002 by S.I. 2002/1727, art. 2; s. 59 in force for certain purposes at 26.2.2003 and otherwise in force at 1.4.2003 by S.I. 2003/392, art. 2

[^c17826071]: S. 60 partly in force; s. 60 not in force at Royal Assent, see s. 61; s. 60 in force for certain purposes at 27.8.2002 and after the expiry of a period of 26 weeks from the date of commencement of the award for certain further purposes by S.I. 2002/1727, art. 2; s. 60 in force for certain purposes at 26.2.2003, 1.4.2003 and 7.4.2003 by S.I. 2003/392, art. 2; s. 60 in force for certain purposes at 6.4.2003 by S.I. 2003/938, art. 2, Sch. (with art. 3) and by S.I 2003/962, {art. 2(3)(c)} (with savings in S.R. 2003/212, art. 2); s. 60 in force for certain further purposes at 8.4.2003 by S.I. 2003/962, art. 2(4)(c)

[^c17781521]: S. 61 power partly exercised: different dates appointed for specified provisions by {S.I. 2002/1727}, art. 2, {S.I. 2003/392}, art. 2, {S.I. 2003/938}, art. 2, Sch. and {S.I. 2003/962}, art. 2

[^c18666101]: Sch. 2 wholly in force at 6.4.2003; Sch. 2 not in force at Royal Assent, see s. 61; Sch. 2 in force for certain purposes at 1.8.2002 and 1.1.2003 and otherwise in force at 6.4.2003 by S.I. 2002/1727, art. 2

[^c18666131]: Sch. 2 wholly in force at 6.4.2003; Sch. 2 not in force at Royal Assent, see s. 61; Sch. 2 in force for certain purposes at 1.8.2002 and 1.1.2003 and otherwise in force at 6.4.2003 by S.I. 2002/1727, art. 2

[^c18666141]: Sch. 2 wholly in force at 6.4.2003; Sch. 2 not in force at Royal Assent, see s. 61; Sch. 2 in force for certain purposes at 1.8.2002 and 1.1.2003 and otherwise in force at 6.4.2003 by S.I. 2002/1727, art. 2

[^c18666151]: Sch. 2 wholly in force at 6.4.2003; Sch. 2 not in force at Royal Assent, see s. 61; Sch. 2 in force for certain purposes at 1.8.2002 and 1.1.2003 and otherwise in force at 6.4.2003 by S.I. 2002/1727, art. 2

[^c18666161]: Sch. 2 wholly in force at 6.4.2003; Sch. 2 not in force at Royal Assent, see s. 61; Sch. 2 in force for certain purposes at 1.8.2002 and 1.1.2003 and otherwise in force at 6.4.2003 by S.I. 2002/1727, art. 2

[^c18666171]: Sch. 2 wholly in force at 6.4.2003; Sch. 2 not in force at Royal Assent, see s. 61; Sch. 2 in force for certain purposes at 1.8.2002 and 1.1.2003 and otherwise in force at 6.4.2003 by S.I. 2002/1727, art. 2

[^c18666181]: Sch. 2 wholly in force at 6.4.2003; Sch. 2 not in force at Royal Assent, see s. 61; Sch. 2 in force for certain purposes at 1.8.2002 and 1.1.2003 and otherwise in force at 6.4.2003 by S.I. 2002/1727, art. 2

[^c22566561]: Sch. 3 para. 14 repealed (with effect in accordance with s. 723(1) of the repealing Act) by Income Tax (Earnings and Pensions) Act 2003 (c. 1), s. 724(1), Sch. 8 Pt. 1 (with Sch. 7)

[^c22566201]: Sch. 4 wholly in force at 7.4.2003; Sch. 4 not in force at Royal Assent, see s. 61; Sch. 4 in force for certain purposes at 26.2.2003 and 1.4.2003 and otherwise in force at 7.4.2003 by S.I. 2003/392, art. 2

[^c22566221]: Sch. 4 wholly in force at 7.4.2003; Sch. 4 not in force at Royal Assent, see s. 61; Sch. 4 in force for certain purposes at 26.2.2003 and 1.4.2003 and otherwise in force at 7.4.2003 by S.I. 2003/392, art. 2

[^c22566231]: Sch. 4 wholly in force at 7.4.2003; Sch. 4 not in force at Royal Assent, see s. 61; Sch. 4 in force for certain purposes at 26.2.2003 and 1.4.2003 and otherwise in force at 7.4.2003 by S.I. 2003/392, art. 2

[^c22566241]: Sch. 4 wholly in force at 7.4.2003; Sch. 4 not in force at Royal Assent, see s. 61; Sch. 4 in force for certain purposes at 26.2.2003 and 1.4.2003 and otherwise in force at 7.4.2003 by S.I. 2003/392, art. 2

[^c22566251]: Sch. 4 wholly in force at 7.4.2003; Sch. 4 not in force at Royal Assent, see s. 61; Sch. 4 in force for certain purposes at 26.2.2003 and 1.4.2003 and otherwise in force at 7.4.2003 by S.I. 2003/392, art. 2

[^c22566261]: Sch. 4 wholly in force at 7.4.2003; Sch. 4 not in force at Royal Assent, see s. 61; Sch. 4 in force for certain purposes at 26.2.2003 and 1.4.2003 and otherwise in force at 7.4.2003 by S.I. 2003/392, art. 2

[^c22566291]: Sch. 4 wholly in force at 7.4.2003; Sch. 4 not in force at Royal Assent, see s. 61; Sch. 4 in force for certain purposes at 26.2.2003 and 1.4.2003 and otherwise in force at 7.4.2003 by S.I. 2003/392, art. 2

[^c22566311]: Sch. 4 wholly in force at 7.4.2003; Sch. 4 not in force at Royal Assent, see s. 61; Sch. 4 in force for certain purposes at 26.2.2003 and 1.4.2003 and otherwise in force at 7.4.2003 by S.I. 2003/392, art. 2

[^c22566321]: Sch. 4 wholly in force at 7.4.2003; Sch. 4 not in force at Royal Assent, see s. 61; Sch. 4 in force for certain purposes at 26.2.2003 and 1.4.2003 and otherwise in force at 7.4.2003 by S.I. 2003/392, art. 2

[^c22566331]: Sch. 4 wholly in force at 7.4.2003; Sch. 4 not in force at Royal Assent, see s. 61; Sch. 4 in force for certain purposes at 26.2.2003 and 1.4.2003 and otherwise in force at 7.4.2003 by S.I. 2003/392, art. 2

[^c22566341]: Sch. 4 wholly in force at 7.4.2003; Sch. 4 not in force at Royal Assent, see s. 61; Sch. 4 in force for certain purposes at 26.2.2003 and 1.4.2003 and otherwise in force at 7.4.2003 by S.I. 2003/392, art. 2

[^c22566351]: Sch. 4 wholly in force at 7.4.2003; Sch. 4 not in force at Royal Assent, see s. 61; Sch. 4 in force for certain purposes at 26.2.2003 and 1.4.2003 and otherwise in force at 7.4.2003 by S.I. 2003/392, art. 2

[^c22566361]: Sch. 4 wholly in force at 7.4.2003; Sch. 4 not in force at Royal Assent, see s. 61; Sch. 4 in force for certain purposes at 26.2.2003 and 1.4.2003 and otherwise in force at 7.4.2003 by S.I. 2003/392, art. 2

[^c22566371]: Sch. 4 wholly in force at 7.4.2003; Sch. 4 not in force at Royal Assent, see s. 61; Sch. 4 in force for certain purposes at 26.2.2003 and 1.4.2003 and otherwise in force at 7.4.2003 by S.I. 2003/392, art. 2

[^c22566381]: Sch. 4 wholly in force at 7.4.2003; Sch. 4 not in force at Royal Assent, see s. 61; Sch. 4 in force for certain purposes at 26.2.2003 and 1.4.2003 and otherwise in force at 7.4.2003 by S.I. 2003/392, art. 2

[^c22566391]: Sch. 4 wholly in force at 7.4.2003; Sch. 4 not in force at Royal Assent, see s. 61; Sch. 4 in force for certain purposes at 26.2.2003 and 1.4.2003 and otherwise in force at 7.4.2003 by S.I. 2003/392, art. 2

[^c22566401]: Sch. 4 wholly in force at 7.4.2003; Sch. 4 not in force at Royal Assent, see s. 61; Sch. 4 in force for certain purposes at 26.2.2003 and 1.4.2003 and otherwise in force at 7.4.2003 by S.I. 2003/392, art. 2

[^c22566411]: Sch. 4 wholly in force at 7.4.2003; Sch. 4 not in force at Royal Assent, see s. 61; Sch. 4 in force for certain purposes at 26.2.2003 and 1.4.2003 and otherwise in force at 7.4.2003 by S.I. 2003/392, art. 2

[^c22566421]: Sch. 4 wholly in force at 7.4.2003; Sch. 4 not in force at Royal Assent, see s. 61; Sch. 4 in force for certain purposes at 26.2.2003 and 1.4.2003 and otherwise in force at 7.4.2003 by S.I. 2003/392, art. 2

[^c18672351]: Sch. 5 wholly in force at 1.4.2003; Sch. 5 not in force at Royal Assent, see s. 61; Sch. 5 in force for certain purposes at 1.8.2002 by S.I. 2002/1727, art. 2; Sch. 5 in force for certain further purposes at 26.2.2003 and otherwise in force at 1.4.2003 by S.I. 2003/392, art. 2

[^c18672371]: Sch. 5 wholly in force at 1.4.2003; Sch. 5 not in force at Royal Assent, see s. 61; Sch. 5 in force for certain purposes at 1.8.2002 by S.I. 2002/1727, art. 2; Sch. 5 in force for certain further purposes at 26.2.2003 and otherwise in force at 1.4.2003 by S.I. 2003/392, art. 2

[^c18672381]: Sch. 5 wholly in force at 1.4.2003; Sch. 5 not in force at Royal Assent, see s. 61; Sch. 5 in force for certain purposes at 1.8.2002 by S.I. 2002/1727, art. 2; Sch. 5 in force for certain further purposes at 26.2.2003 and otherwise in force at 1.4.2003 by S.I. 2003/392, art. 2

[^c18672391]: Sch. 5 wholly in force at 1.4.2003; Sch. 5 not in force at Royal Assent, see s. 61; Sch. 5 in force for certain purposes at 1.8.2002 by S.I. 2002/1727, art. 2; Sch. 5 in force for certain further purposes at 26.2.2003 and otherwise in force at 1.4.2003 by S.I. 2003/392, art. 2

[^c18672401]: Sch. 5 wholly in force at 1.4.2003; Sch. 5 not in force at Royal Assent, see s. 61; Sch. 5 in force for certain purposes at 1.8.2002 by S.I. 2002/1727, art. 2; Sch. 5 in force for certain further purposes at 26.2.2003 and otherwise in force at 1.4.2003 by S.I. 2003/392, art. 2

[^c18672411]: Sch. 5 wholly in force at 1.4.2003; Sch. 5 not in force at Royal Assent, see s. 61; Sch. 5 in force for certain purposes at 1.8.2002 by S.I. 2002/1727, art. 2; Sch. 5 in force for certain further purposes at 26.2.2003 and otherwise in force at 1.4.2003 by S.I. 2003/392, art. 2

[^c18672421]: Sch. 5 wholly in force at 1.4.2003; Sch. 5 not in force at Royal Assent, see s. 61; Sch. 5 in force for certain purposes at 1.8.2002 by S.I. 2002/1727, art. 2; Sch. 5 in force for certain further purposes at 26.2.2003 and otherwise in force at 1.4.2003 by S.I. 2003/392, art. 2

[^c18672431]: Sch. 5 wholly in force at 1.4.2003; Sch. 5 not in force at Royal Assent, see s. 61; Sch. 5 in force for certain purposes at 1.8.2002 by S.I. 2002/1727, art. 2; Sch. 5 in force for certain further purposes at 26.2.2003 and otherwise in force at 1.4.2003 by S.I. 2003/392, art. 2

[^c18672451]: Sch. 5 wholly in force at 1.4.2003; Sch. 5 not in force at Royal Assent, see s. 61; Sch. 5 in force for certain purposes at 1.8.2002 by S.I. 2002/1727, art. 2; Sch. 5 in force for certain further purposes at 26.2.2003 and otherwise in force at 1.4.2003 by S.I. 2003/392, art. 2

[^c18672471]: Sch. 5 wholly in force at 1.4.2003; Sch. 5 not in force at Royal Assent, see s. 61; Sch. 5 in force for certain purposes at 1.8.2002 by S.I. 2002/1727, art. 2; Sch. 5 in force for certain further purposes at 26.2.2003 and otherwise in force at 1.4.2003 by S.I. 2003/392, art. 2

[^c22566571]: Sch. 5 para. 10A inserted (15.11.2004) by Children Act 2004 (c. 31), ss. 63, 67(7)(k)

[^c17826111]: Sch. 6 partly in force; Sch. 6 not in force at Royal Assent, see s. 61; Sch. 6 in force for certain purposes at 27.8.2002 and after the expiry of a period of 26 weeks from the date of commencement of the award for certain further purposes by S.I. 2002/1727, art. 2; Sch. 6 in force for certain purposes at 26.2.2003, 1.4.2003 and 7.4.2003 by S.I. 2003/392, art. 2; Sch. 6 in force for certain purposes at 6.4.2003 by S.I. 2003/938, art. 2, Sch. (with art. 3) and by S.I. 2003/962, art. 2(3)(e), Sch. 1 (with arts. 3, 4 and with savings and transitional provisions in S.R. 2003/212, arts. 2, 4); Sch. 6 in force for certain further purposes at 8.4.2003 by S.I. 2003/962, art. 2(4)(e), Sch. 2 (with arts. 3-5)

[^key-d763a8eeb2487028fa09a8dc072d67a7]: S. 5(2) excluded (17.3.2005) by Tax Credits Act 2002 (Transitional Provisions) Order 2005 (S.I. 2005/773), art. 6

[^key-79c0fb7ee1dfe66e343d13e7b3c81fc8]: Sch. 3 para. 2 repealed (1.4.2005) by Courts Act 2003 (c. 39), s. 110(1), Sch. 10; S.I. 2005/910, art. 3(aa)

[^key-68e9138f2b014106f41e9508f7389d48]: S. 6 modified (8.4.2005) by Tax Credits Notification of Changes of Circumstances (Civil Partnership) (Transitional Provisions) Order 2005 (S.I. 2005/828), arts. 1, 2

[^key-fe9112bc1c5c2aaa101265fe38244804]: S. 2 substituted (18.4.2005) by Commissioners for Revenue and Customs Act 2005 (c. 11), s. 53(1), Sch. 4 para. 88; S.I. 2005/1126, art. 2(2)(h)

[^key-4717affa7d4dd49ea5f1dfd576cc2fc5]: S. 40(1)(a) repealed (18.4.2005) by Commissioners for Revenue and Customs Act 2005 (c. 11), s. 53(1), Sch. 4 para. 89, Sch. 5; S.I. 2005/1126, art. 2(2)(h)(i)

[^key-24fd110dc579e2df4ed661caca52bafb]: S. 53 substituted (18.4.2005) by Commissioners for Revenue and Customs Act 2005 (c. 11), s. 53(1), Sch. 4 para. 90; S.I. 2005/1126, art. 2(2)(h)

[^key-47a1b14f588a7e228464e7a1f4f4612a]: Sch. 5 para. 2 repealed (18.4.2005) by Commissioners for Revenue and Customs Act 2005 (c. 11), s. 53(1), Sch. 4 para. 91, Sch. 5; S.I. 2005/1126, art. 2(2)(h)(i)

[^key-48154f955b45241ac67590a3f9ca0a9b]: Word in s. 11(6)(b) substituted (5.12.2005) by Civil Partnership Act 2004 (c. 33), s. 263(8)(d), Sch. 24 para. 145; S.I. 2005/3175, art. 2(1), Sch. 1

[^key-326f9a33a744b6137f29416a55c7c7a2]: Words in s. 11(6)(c) substituted (5.12.2005) by Civil Partnership Act 2004 (c. 33), s. 263(8)(d), Sch. 24 para. 145; S.I. 2005/3175, art. 2(1), Sch. 1

[^key-521f7e04342433938e8918cfa563b023]: Word in s. 17(10)(b) substituted (5.12.2005) by Civil Partnership Act 2004 (c. 33), s. 263(8)(d), Sch. 24 para. 145; S.I. 2005/3175, art. 2(1), Sch. 1

[^key-15c04a9e0c7be01d10806e2498bb22d9]: Words in s. 17(10)(b) substituted (5.12.2005) by Civil Partnership Act 2004 (c. 33), s. 263(8)(d), Sch. 24 para. 146; S.I. 2005/3175, art. 2(1), Sch. 1

[^key-b6ac72ce6b64c0ab0d4c94b734bf5a79]: Word in s. 24(2) substituted (5.12.2005) by Civil Partnership Act 2004 (c. 33), s. 263(8)(d), Sch. 24 para. 145; S.I. 2005/3175, art. 2(1), Sch. 1

[^key-38acd92b6fbd0eef3c50179b125b30d9]: Words in s. 3(3)(a) substituted (5.12.2005) by Civil Partnership Act 2004 (c. 33), s. 263(8)(d), Sch. 24 para. 144(2); S.I. 2005/3175, art. 2(1), Sch. 1

[^key-e3157cf9e2d774830475473a72888870]: Word in s. 32(6) substituted (5.12.2005) by Civil Partnership Act 2004 (c. 33), s. 263(8)(d), Sch. 24 para. 145; S.I. 2005/3175, art. 2(1), Sch. 1

[^key-7ecbd94f7220973a1ba51959b7e7a076]: Word in s. 4(1)(g) substituted (5.12.2005) by Civil Partnership Act 2004 (c. 33), s. 263(8)(d), Sch. 24 para. 145; S.I. 2005/3175, art. 2(1), Sch. 1

[^key-abbd48c94d395e7d3ebb47488a0099fa]: Words in s. 4(1)(g) substituted (5.12.2005) by Civil Partnership Act 2004 (c. 33), s. 263(8)(d), Sch. 24 para. 146; S.I. 2005/3175, art. 2(1), Sch. 1

[^key-55e9fe1d7b72af764a676b82a7888829]: S. 48(1): s. 48 renumbered as s. 48(1) (5.12.2005) by Civil Partnership Act 2004 (c. 33), s. 263(8)(d), Sch. 24 para. 147(1); S.I. 2005/3175, art. 2(1), Sch. 1

[^key-a91c68a3676984a21b5a7c7c4e227f33]: Words in s. 48(1) inserted (5.12.2005) by Civil Partnership Act 2004 (c. 33), s. 263(8)(d), Sch. 24 para. 147(2); S.I. 2005/3175, art. 2(1), Sch. 1

[^key-4474e09478367c6e7f3340a625ec8cb1]: Words in s. 48(1) (definitions of "married couple", "unmarried couple" and the "and" at the end of the definition of “tax year”) repealed (5.12.2005) by Civil Partnership Act 2004 (c. 33), s. 263(8)(d), Sch. 24 para. 147(2), Sch. 30; S.I. 2005/3175, art. 2(1)(6), Sch. 1

[^key-36527b9f2ab0d38d7d51cef91697e1a5]: Words in s. 49(2)(b) repealed (N.I.) (10.4.2006) by Child Benefit Act 2005 (c. 6), s. 6(2), Sch. 2 Pt. 2

[^key-d9c4f39a402e2720bf526cabe0528741]: Words in s. 49(1)(b) repealed (E.W.S.) (10.4.2006) by Child Benefit Act 2005 (c. 6), s. 6(2), Sch. 2 Pt. 1

[^key-e096cbd5463aea209b8dbabc33aeb02c]: Sch. 4 para. 22 repealed (14.6.2007) by Asylum and Immigration (Treatment of Claimants, etc.) Act 2004 (c. 19), s. 48(3), Sch. 4; S.I. 2007/1602, art. 2(2) (with art. 2(3)(4))

[^key-279d804e5e2c934cbd172d8e707d2789]: S. 36(2)(3) repealed (1.12.2007) by Finance Act 2007 (c. 11), s. 84(4)(5), Sch. 22 para. 14, Sch. 27 Pt. 5(1); S.I. 2007/3166, art. 3(a)

[^key-7bca7150825b9648cd0cf77d29491796]: Sch. 3 para. 26 repealed (7.10.2008) by Welfare Reform Act 2007 (c. 5), s. 70(1), Sch. 8; S.I. 2008/2101, art. 2(3)(c)

[^key-e7c7aa195a4998cff835d22c9dff879c]: Sch. 3 para. 28 repealed (7.10.2008) by Welfare Reform Act 2007 (c. 5), s. 70(1), Sch. 8; S.I. 2008/2101, art. 2(3)(c)

[^key-2c7499bbae088fb070089d409579ffa9]: Sch. 3 para. 38 repealed (7.10.2008) by Welfare Reform Act (Northern Ireland) 2007 (c. 2), s. 60(1), Sch. 8; S.R. 2008/339, art. 2(3)(b)

[^key-2f0812b7507b4d6c4b4f55b13166c419]: Sch. 3 para. 40 repealed (7.10.2008) by Welfare Reform Act (Northern Ireland) 2007 (c. 2), s. 60(1), Sch. 8; S.R. 2008/339, art. 2(3)(b)

[^key-bd225d816c1ab07818ef37835ebd9a77]: Words in s. 63(13) substituted (3.11.2008) by The Transfer of Tribunal Functions Order 2008 (S.I. 2008/2833), art. 1(1), Sch. 3 para. 191(8)

[^key-5756d3fc6fe71b4d4a1dab071fc36e11]: Sch. 5 para. 10 repealed (26.1.2009) by Education and Skills Act 2008 (c. 25), s. 173(4)(4), Sch. 1 para. 78, Sch. 2; S.I. 2008/3077, art. 4(g)(h)(v)

[^key-72ddae14497ca8c89af9414193eca4a4]: S. 19(10) substituted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 313

[^key-9c1dba4b299d04346d09a332d41436bb]: S. 25(3) omitted (1.4.2009) by virtue of Finance Act 2008 (c. 9), s. 113(2), Sch. 36 para. 90 (with Sch. 36 para. 38); S.I. 2009/404, art. 2 (with art. 9)

[^key-ddcb36ebe3cc43c1d3bd6785c15128b3]: S. 25(4) omitted (1.4.2009) by virtue of Finance Act 2008 (c. 9), s. 113(2), Sch. 36 para. 90 (with Sch. 36 para. 38); S.I. 2009/404, art. 2 (with art. 9)

[^key-c1e3e64f94561c349f7642734415467e]: Words in s. 39(6) substituted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 314(3)

[^key-8c5a8e8c729e62a652b301880f2296ee]: S. 39(3)(4)(5) omitted (1.4.2009) by virtue of The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 314(2)

[^key-1246cad9f456c873a5b9b60205bbb2b6]: S. 39(7) omitted (1.4.2009) by virtue of The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 314(4)

[^key-e8eeb2749540405025d35a3a268f6516]: Words in s. 48(1) omitted (1.4.2009) by virtue of The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 315

[^key-9e04ca36e6173c473643dafe0e4bf489]: S. 63(14) inserted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 316(11)

[^key-378a8074fa52cb645652689f4bdb50cf]: Words in s. 63(8) substituted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 316(8)

[^key-115585fc8ab938a9ec62309e534c7686]: S. 63(2) substituted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 316(2)

[^key-d36c461a81a8e41e9906308c4a5a4494]: S. 63(3) substituted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 316(3)

[^key-f97e5390c3cb1f3effee2f35c3ffc434]: S. 63(4) substituted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 316(4)

[^key-4d227fbd577785e9045f6951b6a9193a]: Words in s. 63(5)(a) substituted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 316(5)(a)(i)

[^key-f6ef992792ba8a61c7dee18a6f0d8f8c]: Words in s. 63(5)(a) substituted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 316(5)(a)(ii)

[^key-89092cdbdd73d594da034a06532b65e0]: Word in s. 63(5)(a) omitted (1.4.2009) by virtue of The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 316(5)(a)(iii)

[^key-3d5091d873e687252f7417f4148beed1]: S. 63(5)(b) omitted (1.4.2009) by virtue of The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 316(5)(b)

[^key-6fe64af431f9bf9b466be6f235c4f521]: S. 63(6) substituted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 316(6)

[^key-4bb5563f6824b3aaa39873bc6ac489cf]: S. 63(9) omitted (1.4.2009) by virtue of The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 316(9)

[^key-9434ea16101e902bfbf937daa79f4593]: Words in s. 63(7) substituted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 316(7)

[^key-f67aeed47081bc392ee579c86ade484b]: S. 63(10) substituted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 316(10)

[^key-39fa13559c2aafa3829ba06846d975e4]: Sch. 2 para. 2(2)-(2B) substituted for Sch. 2 para. 2(2) (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 318(3)

[^key-4986663221b9090605f8ba514d70fd76]: Words in Sch. 2 para. 2(1) omitted (1.4.2009) by virtue of The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 318(2)(a)

[^key-43d6ea8b337ce8c6a68e4907ff5408f5]: Words in Sch. 2 para. 2(1) substituted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 318(2)(b)

[^key-742adb3158d575ea2a1b559df33ba731]: Words in Sch. 2 para. 2(1)(c)(d) substituted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 318(2)(c)

[^key-9c59211988efbd583e5c1f9f45b4083f]: Word in Sch. 2 para. 3 substituted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 319(2)

[^key-029659cc3dc98a75773a7fd5045267a2]: Sch. 2 para. 3(3) inserted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 319(5)

[^key-73b44c19792a7ad63b676be89c56c7bb]: Words in Sch. 2 para. 3(1) inserted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 319(3)

[^key-db720bd144ffffb9c9cab3fefd9289f6]: Sch. 2 para. 3(2) substituted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 319(4)

[^key-e80814349f7fa6ec195122dfed4ec93f]: Sch. 2 para. 4(1)(1A) substituted for Sch. 2 para. 4(1) (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 320(2)

[^key-0f87f8ab7aaaaaba5698701970bc5f11]: Words in Sch. 2 para. 4(2) substituted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 320(3)

[^key-09b675e3ea11788fa5883e58e126eff9]: Sch. 3 para. 59 repealed (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 3 Pt. 1 (with Sch. 2 Pts. 1, 2)

[^key-cbffc8b850a5475e122f74159a3e860e]: Sch. 5 para. 4(2)-(3B) substituted for Sch. 5 para. 4(2) (1.6.2009) by Child Maintenance and Other Payments Act 2008 (c. 6), s. 62(3), Sch. 7 para. 4(2); S.I. 2009/1314, art. 2(2)(b)(i)

[^key-0256d8b7a430d3f973235eaa3a90e59e]: Words in Sch. 5 para. 4(4) substituted (1.6.2009) by Child Maintenance and Other Payments Act 2008 (c. 6), s. 62(3), Sch. 7 para. 4(3); S.I. 2009/1314, art. 2(2)(b)(i)

[^key-2ce96580596144e3701eb9439914e9a9]: Sch. 5 para. 6(1)(1A) substituted for Sch. 5 para. 6(1) (1.6.2009) by Child Maintenance and Other Payments Act 2008 (c. 6), s. 62(3), Sch. 7 para. 4(4); S.I. 2009/1314, art. 2(2)(b)(i)

[^key-bd45556104b4f36fc3f08b53998e1493]: Words in s. 29(5) substituted (21.7.2009) by Finance Act 2009 (c. 10), Sch. 58 para. 8(a)

[^key-c93de5397d4d09dad9ac8f5a401eda53]: Words in s. 29(5) inserted (21.7.2009) by Finance Act 2009 (c. 10), Sch. 58 para. 8(b)

[^key-97c39218a831e1272a8bfe94f4423045]: S. 5(2) excluded (1.4.2010) by Tax Credits Act 2002 (Transitional Provisions) Order 2010 (S.I. 2010/644), arts. 1, 3(1), (2)

[^key-140bd2e2d41cec9a6b3444f585530ace]: Sch. 3 para. 34 repealed (6.4.2010) by Welfare Reform Act 2009 (c. 24), ss. 58(2)(c), 61(2), (2), Sch. 7 Pt. 2

[^key-5508f0ce732ea2b7252404b4620d698c]: Words in s. 65(6) inserted (12.4.2010) by The Northern Ireland Act 1998 (Devolution of Policing and Justice Functions) Order 2010 (S.I. 2010/976), art. 1(2), Sch. 18 para. 60 (with arts. 28-31)

[^key-282121444c7a3b6ce37490a281ca11ec]: Sch. 3 para. 46 repealed (with effect in accordance with s. 34(2)(c) of the amending Act) by Welfare Reform Act (Northern Ireland) 2010 (c. 13), s. 36(1)(p), Sch. 4 Pt. 2 (with s. 14(2))

[^key-6120357aebc2cc793800cff1274ff34d]: S. 52(8) inserted (11.11.2010) by Constitutional Reform and Governance Act 2010 (c. 25), s. 52, Sch. 2 para. 13(3); S.I. 2010/2703, art. 2(a)

[^key-a1398483b7c993a12dda7ccb9ee3e67e]: Words in s. 52(7) substituted (11.11.2010) by Constitutional Reform and Governance Act 2010 (c. 25), s. 52, Sch. 2 para. 13(2); S.I. 2010/2703, art. 2(a)

[^key-2dc8c67583f7e4ddca7166219dd48e5a]: Words in s. 63(5) inserted (1.3.2012) by The Revenue and Customs Appeals Order 2012 (S.I. 2012/533), arts. 1, 2(2)

[^key-958235e4947ccd63e68f6f8c26134c68]: Words in s. 63(8) inserted (1.3.2012) by The Revenue and Customs Appeals Order 2012 (S.I. 2012/533), arts. 1, 2(2)

[^key-11a98033df03095572fe12cad764e225]: Sch. 4 para. 2 repealed (8.5.2012) by Welfare Reform Act 2012 (c. 5), ss. 107(3), 150(2)(d)

[^key-83d9f2a2f6c68561d42a65a0bd0d22f6]: Sch. 4 para. 8 repealed (8.5.2012) by Welfare Reform Act 2012 (c. 5), ss. 107(3), 150(2)(d)

[^key-e500f0433e5075b63a60246d47672a4c]: Words in Sch. 5 para. 4(2) repealed (8.5.2012) by Welfare Reform Act 2012 (c. 5), s. 150(2)(f), Sch. 14 Pt. 13

[^key-22918c37ea837f2d44b29b696bbf9124]: Words in Sch. 5 para. 4(3A) repealed (8.5.2012) by Welfare Reform Act 2012 (c. 5), s. 150(2)(f), Sch. 14 Pt. 13

[^key-448720157fae8d86d06cedf6d98545f8]: Sch. 5 para. 4(3) repealed (8.5.2012) by Welfare Reform Act 2012 (c. 5), s. 150(2)(f), Sch. 14 Pt. 13

[^key-dedf2d0a4ade2d00db567a5a5e9cc20f]: Words in Sch. 5 para. 4(3B) repealed (8.5.2012) by Welfare Reform Act 2012 (c. 5), s. 150(2)(f), Sch. 14 Pt. 13

[^key-bc002a490437a59a0e3314315170834b]: Words in Sch. 5 para. 4(4) repealed (8.5.2012) by Welfare Reform Act 2012 (c. 5), s. 150(2)(f), Sch. 14 Pt. 13

[^key-7042c91e93cd90d2e9e9397d26bf4e87]: Words in Sch. 5 para. 6(1) repealed (8.5.2012) by Welfare Reform Act 2012 (c. 5), s. 150(2)(f), Sch. 14 Pt. 13

[^key-d0bb039f550448f5aa960e17cdbbef76]: Words in Sch. 5 para. 6(1A) repealed (8.5.2012) by Welfare Reform Act 2012 (c. 5), s. 150(2)(f), Sch. 14 Pt. 13

[^key-874a06173fb65c983d77c66440e18ad4]: Words in Sch. 5 para. 6(3) repealed (8.5.2012) by Welfare Reform Act 2012 (c. 5), s. 150(2)(f), Sch. 14 Pt. 13

[^key-1d85ffa85f9f91a50ab3648ceb6aa360]: Words in s. 66(1) inserted (1.2.2013) by Welfare Reform Act 2012 (c. 5), ss. 120(4)(a)(i), 150(3); S.I. 2013/178, art. 2

[^key-214161cf12217fc217b88d8270890be2]: Words in s. 66(1) substituted (1.2.2013) by Welfare Reform Act 2012 (c. 5), ss. 120(4)(a)(ii), 150(3); S.I. 2013/178, art. 2

[^key-a633c71b14e8f6b409d99b7c9228e86f]: Words in s. 66(3)(a) inserted (1.2.2013) by Welfare Reform Act 2012 (c. 5), ss. 120(4)(c), 150(3); S.I. 2013/178, art. 2

[^key-15b3afc90875b995e49f35028aaba365]: S. 66(2)(za)(zb) inserted (1.2.2013) by Welfare Reform Act 2012 (c. 5), ss. 120(4)(b), 150(3); S.I. 2013/178, art. 2

[^key-e7f44b84673748cffc36e04400ef0e87]: S. 36A(10) power exercised: 6.4.2013 specified for the purposes of ss. 36A-36D by S.I. 2013/524, art. 2

[^key-707d160913651bbb42e594f288c3fe39]: S. 36C(7) power exercised: 6.4.2013 specified for the purposes of ss. 36A-36D by S.I. 2013/524, art. 2

[^key-20e7dcee7cc06c0bd204a294bdc5d26d]: Ss. 36A-36D and cross-heading inserted (1.2.2013 for specified purposes, otherwise 6.4.2013) by Welfare Reform Act 2012 (c. 5), ss. 120(2), 150(3); S.I. 2013/178, art. 2

[^key-edb47deffd3f90506680dd1bc98c19b8]: Word in s. 38(1) repealed (6.4.2013) by Welfare Reform Act 2012 (c. 5), ss. 120(3)(a), 150(3); S.I. 2013/178, art. 2

[^key-c513a36121d87cd4972b0a947e7aefe9]: S. 38(1)(ca) inserted (6.4.2013) by Welfare Reform Act 2012 (c. 5), ss. 120(3)(b), 150(3); S.I. 2013/178, art. 2

[^key-286417c5dc6bf4c51f14445da1ce43f8]: Words in s. 67 inserted (6.4.2013) by Welfare Reform Act 2012 (c. 5), ss. 120(5), 150(3); S.I. 2013/178, art. 2

[^key-bfdfe8e15f10976d5bf9822ae2c98e79]: Words in Sch. 5 para. 10A(2)(b) inserted (24.6.2013) by The Children’s Hearings (Scotland) Act 2011 (Consequential and Transitional Provisions and Savings) Order 2013 (S.I. 2013/1465), art. 1(2), Sch. 1 para. 8

[^key-6d2c87a647ef7b6376821835cf0c9358]: S. 39A inserted (E.W.S.) (2.4.2014) by The Tax Credits (Late Appeals) Order 2014 (S.I. 2014/885), arts. 1(1), 2(2)