Tax Credits Act 2002

[^key-d7cfd72731c66ff0dd5a5251663b12ad]: Ss. 21A , 21B inserted (6.4.2014) by The Tax Credits, Child Benefit and Guardian’s Allowance Reviews and Appeals Order 2014 (S.I. 2014/886), arts. 1(1), 2(6) (with art. 1(5))

[^key-cbcf01c33b7a6cda8317174daa94a494]: Word in s. 20(6)(b) inserted (6.4.2014) by The Tax Credits, Child Benefit and Guardian’s Allowance Reviews and Appeals Order 2014 (S.I. 2014/886), arts. 1(1), 2(4)(a) (with art. 1(5))

[^key-faaef2cf656cbe8acf49b0e64a5121b6]: S. 20(6)(c)(d) substituted for words in s. 20(6) (6.4.2014) by The Tax Credits, Child Benefit and Guardian’s Allowance Reviews and Appeals Order 2014 (S.I. 2014/886), arts. 1(1), 2(4)(b) (with art. 1(5))

[^key-eaf3bde033860a9a31ca66d9675e26b0]: Words in s. 23(2) inserted (6.4.2014) by The Tax Credits, Child Benefit and Guardian’s Allowance Reviews and Appeals Order 2014 (S.I. 2014/886), arts. 1(1), 2(7) (with art. 1(5))

[^key-7953afdb92ee3d4e237e96d37f7dae95]: Words in s. 31(1)(b) inserted (6.4.2014) by The Tax Credits, Child Benefit and Guardian’s Allowance Reviews and Appeals Order 2014 (S.I. 2014/886), arts. 1(1), 2(9) (with art. 1(5))

[^key-7ead65dd444ec13c8b327b81f6f11f01]: S. 38(1B)(1C) inserted (6.4.2014) by The Tax Credits, Child Benefit and Guardian’s Allowance Reviews and Appeals Order 2014 (S.I. 2014/886), arts. 1(1), 2(11) (with art. 1(5)) [Editorial note: S. 38(1A) (and the cross-reference to it in s. 38(1)) struck out as ultra vires. See Court of Appeal judgment dated 19.1.2024 in the case of HMRC v Arrbab [2024] EWCA Civ 16]

[^key-00cd29ebbe9d7662b4cf033892694dbb]: S. 39(1)(2) repealed (E.W.S.) (6.4.2014) by The Tax Credits, Child Benefit and Guardian’s Allowance Reviews and Appeals Order 2014 (S.I. 2014/886), arts. 1(1), 2(12) (with art. 1(5))

[^key-a8772524aff51d1089c9d92d13747fff]: Act applied (with modifications) (E.W.S.) (16.6.2014) by The Universal Credit (Transitional Provisions) Regulations 2014 (S.I. 2014/1230), reg. 12(2)-(6) (as amended 1.5.2016) by S.I. 2016/232, regs. 1(2), 2

[^key-2ee222928f0127394d1a5fb8788ba3f0]: Act applied (with modifications) (E.W.S.) by The Universal Credit (Transitional Provisions) Regulations 2014 (S.I. 2014/1230), reg. 12A(2), Sch. 1 (as inserted (13.10.2014) by S.I. 2014/1626, regs. 1(2), 4(1); as renumbered (24.7.2019) by S.I. 2019/1152, regs. 1(2), 3(8); and as amended (29.6.2023) by S.I. 2023/543, regs. 1(1), 6(5)(a))

[^key-47e2e96da0e0e5d1741c0d6035e3c50f]: Words in s. 39(1) omitted (N.I.) (3.11.2014) by virtue of The Tax Credits, Child Benefit and Guardian’s Allowance Reviews and Appeals Order 2014 (S.I. 2014/886), arts. 1(2), 2(13)(a) (with art. 1(5)); S.I. 2014/2881, art. 2(a)

[^key-8ea4620e35f4a744c9d0bef160063a72]: Words in s. 39(1) substituted (N.I.) (3.11.2014) by The Tax Credits, Child Benefit and Guardian’s Allowance Reviews and Appeals Order 2014 (S.I. 2014/886), arts. 1(2), 2(13)(b) (with art. 1(5)); S.I. 2014/2881, art. 2(a)

[^key-062571f4c9a14276da0558859b3f7ee7]: S. 2 functions made exercisable concurrently (E.W.S.) (1.4.2015) by The Tax Credits (Exercise of Functions) Order 2014 (S.I. 2014/3280), arts. 1, 3

[^key-9e6d5098601a807bed7290ec3f75c6a5]: Sch. 3 paras. 4-7 repealed (N.I.) (1.4.2015) by Access to Justice (Northern Ireland) Order 2003 (S.I. 2003/435), art. 1(2), Sch. 5 (with art. 45); S.R. 2015/194, art. 2, Sch. (with art. 3)

[^key-0ca53bcc4969e2896d6c217083ab0f31]: Sch. 5 para. 12 repealed (N.I.) (17.2.2016) by The Welfare Reform (Northern Ireland) Order 2015 (S.I. 2015/2006), art. 2(2), Sch. 12 Pt. 12; S.R. 2016/46, art. 3(6)(c)

[^key-44728cfbf2389d022843097e049c7338]: S. 41 modified (16.3.2016) by Welfare Reform and Work Act 2016 (c. 7), ss. 12(2), 36(1)(b)

[^key-a6a2adc48a3813b02dab382d5c31c934]: Act applied (with modifications) (N.I.) (5.6.2016 for specified purposes) by The Universal Credit (Transitional Provisions) Regulations (Northern Ireland) 2016 (S.R. 2016/226), regs. 10(2)-(6), 11(2), Sch. (as amended (25.9.2017) by S.I. 2017/781, arts. 1, 8(3))

[^key-a180d62b0ae6f68dc0c7b00c0bba5bf6]: Words in s. 9(2)(a) substituted (16.3.2016 for specified purposes, 6.4.2017 in so far as not already in force) by Welfare Reform and Work Act 2016 (c. 7), ss. 13(2)(a), 36(4)

[^key-9badb361fe1f5c8236ad618735d852d9]: S. 9(2)(c) inserted (16.3.2016 for specified purposes, 6.4.2017 in so far as not already in force) by Welfare Reform and Work Act 2016 (c. 7), ss. 13(2)(b), 36(4)

[^key-16f1f269b4bd51c3c1539647ec61a80c]: Words in s. 9(3) inserted (16.3.2016 for specified purposes, 6.4.2017 in so far as not already in force) by Welfare Reform and Work Act 2016 (c. 7), ss. 13(3), 36(4)

[^key-a356fe5bb78021c781f04e7eb0704c36]: S. 9(3A)(3B) inserted (16.3.2016 for specified purposes, 6.4.2017 in so far as not already in force) by Welfare Reform and Work Act 2016 (c. 7), ss. 13(4), 36(4)

[^key-f6f18877ea6f362dd6b2543d1119569d]: S. 9(5)(c) substituted (16.3.2016 for specified purposes, 6.4.2017 in so far as not already in force) by Welfare Reform and Work Act 2016 (c. 7), ss. 13(5), 36(4)

[^key-91630da10aacf87a9f6f11cf31ca0ce2]: S. 28(7)(8) inserted (25.9.2017) by The Tax Credits (Exercise of Functions in relation to Northern Ireland and Notices for Recovery of Tax Credit Overpayments) Order 2017 (S.I. 2017/781), arts. 1, 6(2)(f)

[^key-7e005d0d2ae2e6a02488cd3d4ea191df]: Words in s. 28(1) substituted (25.9.2017) by The Tax Credits (Exercise of Functions in relation to Northern Ireland and Notices for Recovery of Tax Credit Overpayments) Order 2017 (S.I. 2017/781), arts. 1, 6(2)(a)

[^key-11e194efeff93a3dd09507e9c2e6745d]: Words in s. 28(1) substituted (25.9.2017) by The Tax Credits (Exercise of Functions in relation to Northern Ireland and Notices for Recovery of Tax Credit Overpayments) Order 2017 (S.I. 2017/781), arts. 1, 6(2)(b)

[^key-674e4e0d610c4615a267be114bd8a141]: Words in s. 28(3) substituted (25.9.2017) by The Tax Credits (Exercise of Functions in relation to Northern Ireland and Notices for Recovery of Tax Credit Overpayments) Order 2017 (S.I. 2017/781), arts. 1, 6(2)(c)

[^key-2f8d52093d2fbdf5233e54a6832ab214]: Words in s. 28(4) substituted (25.9.2017) by The Tax Credits (Exercise of Functions in relation to Northern Ireland and Notices for Recovery of Tax Credit Overpayments) Order 2017 (S.I. 2017/781), arts. 1, 6(2)(d)

[^key-605e630ed51e7ae16644386607356d1c]: Word in s. 28(5) substituted (25.9.2017) by The Tax Credits (Exercise of Functions in relation to Northern Ireland and Notices for Recovery of Tax Credit Overpayments) Order 2017 (S.I. 2017/781), arts. 1, 6(2)(e)

[^key-bd05fb632969d47a7ccdfddd900b99eb]: Word in s. 28(6) substituted (25.9.2017) by The Tax Credits (Exercise of Functions in relation to Northern Ireland and Notices for Recovery of Tax Credit Overpayments) Order 2017 (S.I. 2017/781), arts. 1, 6(2)(e)

[^key-3df4d4b5537df3b77dfe392e5f379ee5]: S. 29(4) substituted (25.9.2017) by The Tax Credits (Exercise of Functions in relation to Northern Ireland and Notices for Recovery of Tax Credit Overpayments) Order 2017 (S.I. 2017/781), arts. 1, 6(3)(b)

[^key-53308d6e8b71e3dab457a79b935852e0]: Words in s. 29(1) inserted (25.9.2017) by The Tax Credits (Exercise of Functions in relation to Northern Ireland and Notices for Recovery of Tax Credit Overpayments) Order 2017 (S.I. 2017/781), arts. 1, 6(3)(a)

[^key-af9c01dd6fd2faba87b7398669e150d5]: Act applied (with modifications) (N.I.) (coming into force in accordance with reg 1 of the amending Regulations) by The Universal Credit (Transitional Provisions) Regulations (Northern Ireland) 2016 (S.R. 2016/226), reg. 10(2)-(6)

[^key-664104a1f2743430d17c3442a4064fe9]: Act applied (with modifications) (coming into force in accordance with reg.1 of the amending Regulations) by The Universal Credit (Transitional Provisions) Regulations (Northern Ireland) 2016 (S.R. 2016/226), Sch. paras. 1-10

[^key-4f0e6f0ba2074f7a15ca6c402eea475a]: Words in s. 20(2)(f) substituted (with effect in accordance with Sch. 15 para. 44 of the amending Act) by Finance (No. 2) Act 2017 (c. 32), Sch. 15 para. 35(2)

[^key-54693fc649a5f5bbfd3401d5fd39ae81]: Words in s. 20(3)(b) inserted (with effect in accordance with Sch. 15 para. 44 of the amending Act) by Finance (No. 2) Act 2017 (c. 32), Sch. 15 para. 35(3)

[^key-7a971339f7c5fb9bb045a8583367ad9d]: S. 1 functions made exercisable concurrently (10.1.2018) by The Transfer of Functions (International Development) Order 2017 (S.I. 2017/1283), arts. 1(2), 2(a) (with art. 3)

[^key-36d2047153c4dedb2e18ac9c501d8e65]: S. 4 functions made exercisable concurrently (10.1.2018) by The Transfer of Functions (International Development) Order 2017 (S.I. 2017/1283), arts. 1(2), 2(b) (with art. 3)

[^key-1545a44df01fa46524baddc6639fbe93]: S. 7 functions made exercisable concurrently (10.1.2018) by The Transfer of Functions (International Development) Order 2017 (S.I. 2017/1283), arts. 1(2), 2(c) (with art. 3)

[^key-3281f77e01e3b56e4d25402e5d6e950e]: S. 11 functions made exercisable concurrently (10.1.2018) by The Transfer of Functions (International Development) Order 2017 (S.I. 2017/1283), arts. 1(2), 2(d) (with art. 3)

[^key-a2531265b08f7ca2190513c24c66a27e]: Pt. 1 repealed (1.2.2019 with savings in relation to specified cases in art. 3 of the commencing S.I.) by Welfare Reform Act 2012 (c. 5), s. 150(3), Sch. 14 Pt. 1; S.I. 2019/167, arts. 2, 3

[^key-e302e1fb0cb13923fc674ae45b40549b]: Sch. 2 repealed (1.2.2019 with savings in relation to specified cases in art. 3 of the commencing S.I.) by Welfare Reform Act 2012 (c. 5), s. 150(3), Sch. 14 Pt. 1; S.I. 2019/167, arts. 2, 3

[^M_C_cda8cc7e-bb7f-4101-ded7-d7d1058df3fc]: Sch. 2 para. 6 modified (E.W.S.) (29.4.2013) by The Universal Credit (Transitional Provisions) Regulations 2013 (S.I. 2013/386), reg. 1(2), Sch. para. 14

[^M_C_678d6d96-c063-4e7c-a548-5aa8cb7d3b60]: S. 48 modified (E.W.S.) (29.4.2013) by The Universal Credit (Transitional Provisions) Regulations 2013 (S.I. 2013/386), reg. 1(2), Sch. para. 13

[^M_C_c366d9af-c9c9-47f3-f73b-fc5c4bfa93b7]: S. 38 modified (E.W.S.) (29.4.2013) by The Universal Credit (Transitional Provisions) Regulations 2013 (S.I. 2013/386), reg. 1(2), Sch. para. 12

[^M_C_b9646b7f-8a9b-402e-969c-9b3d8d5ca0ac]: S. 30(1) modified (E.W.S.) (29.4.2013) by The Universal Credit (Transitional Provisions) Regulations 2013 (S.I. 2013/386), reg. 1(2), Sch. para. 11

[^M_C_c9fa8a5f-994b-4790-9a66-c86b7f54d4f1]: S. 28 modified (E.W.S.) (29.4.2013) by The Universal Credit (Transitional Provisions) Regulations 2013 (S.I. 2013/386), reg. 1(2), Sch. para. 9

[^M_C_2beebc2a-2560-4dfd-b0a5-d872b44d556a]: S. 23 modified (E.W.S.) (29.4.2013) by The Universal Credit (Transitional Provisions) Regulations 2013 (S.I. 2013/386), reg. 1(2), Sch. para. 8

[^M_C_2363e082-60c8-4e83-9458-3b5460c68c16]: S. 21 modified (E.W.S.) (29.4.2013) by The Universal Credit (Transitional Provisions) Regulations 2013 (S.I. 2013/386), reg. 1(2), Sch. para. 7

[^M_C_c772ea09-0a20-4130-99e6-865daff1168d]: S. 20 modified (E.W.S.) (29.4.2013) by The Universal Credit (Transitional Provisions) Regulations 2013 (S.I. 2013/386), reg. 1(2), Sch. para. 6

[^M_C_5583c9f7-1f1c-4527-ca41-4af914adf5a7]: S. 19 modified (E.W.S.) (29.4.2013) by The Universal Credit (Transitional Provisions) Regulations 2013 (S.I. 2013/386), reg. 1(2), Sch. para. 5

[^M_C_658c1658-1b3f-4b47-ef33-580204d75a17]: S. 18 modified inserted (E.W.S.) (29.4.2013) by The Universal Credit (Transitional Provisions) Regulations 2013 (S.I. 2013/386), reg. 1(2), Sch. para. 4

[^M_C_2390da2a-473c-4c0f-bbfe-d3a61730ec5f]: S. 17 modified (E.W.S.) (29.4.2013) by The Universal Credit (Transitional Provisions) Regulations 2013 (S.I. 2013/386), reg. 1(2), Sch. para. 3

[^M_C_215933d1-9b72-47ce-fabf-78a6ec271c23]: S. 7 modified (E.W.S.) (29.4.2013) by The Universal Credit (Transitional Provisions) Regulations 2013 (S.I. 2013/386), regs. 1(2), Sch. para. 2

[^key-91e90a0a178d05224e638e15e353b72b]: S. 48(2) omitted (2.12.2019) by virtue of The Civil Partnership (Opposite-sex Couples) Regulations 2019 (S.I. 2019/1458), reg. 1(2), Sch. 3 para. 23(3)

[^key-7f4a819e4f3fc11132585f8726fcae27]: S. 3(5A)(a)(b) substituted for s. 3(5A)(a)-(d) (2.12.2019) by The Civil Partnership (Opposite-sex Couples) Regulations 2019 (S.I. 2019/1458), reg. 1(2), Sch. 3 para. 23(2)

[^key-d7544041a6a37d0352e0b1e5911c977f]: Words in s. 18(11) substituted (15.1.2021) by The Tax Credits Reviews and Appeals (Amendment) Order 2021 (S.I. 2021/44), arts. 1, 2(2)

[^key-6cb997a0e2d1f9c10da47de2d1fa9a0c]: Words in s. 19(12) substituted (15.1.2021) by The Tax Credits Reviews and Appeals (Amendment) Order 2021 (S.I. 2021/44), arts. 1, 2(3)

[^key-a39f09d782c8aae18ff72fc156f6e648]: Words in s. 20(6)(c) substituted (15.1.2021) by The Tax Credits Reviews and Appeals (Amendment) Order 2021 (S.I. 2021/44), arts. 1, 2(4)(a)

[^key-e372e42ad492d732804df82d78c6585b]: Words in s. 20(7) inserted (15.1.2021) by The Tax Credits Reviews and Appeals (Amendment) Order 2021 (S.I. 2021/44), arts. 1, 2(4)(b)

[^key-995587c1607afc459c6fc683b3648bf3]: Word in s. 28(1) substituted (15.1.2021) by The Tax Credits Reviews and Appeals (Amendment) Order 2021 (S.I. 2021/44), arts. 1, 2(6)

[^key-99847920e496780382a06de8ed2eb171]: Word in s. 30(1) substituted (15.1.2021) by The Tax Credits Reviews and Appeals (Amendment) Order 2021 (S.I. 2021/44), arts. 1, 2(7)

[^key-eed30793ad87788a8235b2b7e0d52746]: Words in s. 38(1C) inserted (15.1.2021) by The Tax Credits Reviews and Appeals (Amendment) Order 2021 (S.I. 2021/44), arts. 1, 2(8)(b)

[^key-0b3e57870b9a865ecf638dcf87411ef7]: Words in s. 38(1B) inserted (15.1.2021) by The Tax Credits Reviews and Appeals (Amendment) Order 2021 (S.I. 2021/44), arts. 1, 2(8)(b)

[^key-1483770447af8900efed11103e015def]: Words in s. 39 inserted (N.I.) (15.1.2021) by The Tax Credits Reviews and Appeals (Amendment) Order 2021 (S.I. 2021/44), arts. 1, 2(9)

[^key-c7d4657aff14c4b99a7cb694df2e42fb]: S. 21C inserted (15.1.2021) by The Tax Credits Reviews and Appeals (Amendment) Order 2021 (S.I. 2021/44), arts. 1, 2(5)

[^M_F_10b312b3-a62e-453f-e4d8-055fbff30b8e]: Words in s. 18(11) substituted (6.4.2014) by The Tax Credits, Child Benefit and Guardian’s Allowance Reviews and Appeals Order 2014 (S.I. 2014/886), arts. 1(1), 2(2) (with art. 1(5))

[^M_F_8517dfb9-d577-49f0-d92c-c77e1f87200f]: Words in s. 19(12) substituted (6.4.2014) by The Tax Credits, Child Benefit and Guardian’s Allowance Reviews and Appeals Order 2014 (S.I. 2014/886), arts. 1(1), 2(3) (with art. 1(5))

[^key-7bedb342d8b31fc77b7ca51e8b2c13db]: Ss. 14-19 disapplied (E.W.) (with effect in accordance with reg. 1(1) of the amending S.I.) by The Tax Credits Act 2002 (Additional Payments Modification and Disapplication) Regulations 2022 (S.I. 2022/1208), regs. 1(1), 3

[^key-64ccadd53d8a7921e829067b7e5192ec]: S. 20 applied (with modifications) (E.W.) (with effect in accordance with reg. 1(1) of the amending S.I.) by The Tax Credits Act 2002 (Additional Payments Modification and Disapplication) Regulations 2022 (S.I. 2022/1208), regs. 1(1), 4

[^key-16b60830c325ab1c5d6d8e71eeda8ef9]: S. 28 applied (with modifications) (E.W.) (with effect in accordance with reg. 1(1) of the amending S.I.) by The Tax Credits Act 2002 (Additional Payments Modification and Disapplication) Regulations 2022 (S.I. 2022/1208), regs. 1(1), 5

[^key-df0ec32a2cbd13c10ef762d215d94a43]: S. 67 applied (with modifications) (E.W.) (with effect in accordance with reg. 1(1) of the amending S.I.) by The Tax Credits Act 2002 (Additional Payments Modification and Disapplication) Regulations 2022 (S.I. 2022/1208), regs. 1(1), 6

Administrative arrangements

Legal Aid (Scotland) Act 1986 (c. 47)

Right not to suffer detriment: Northern Ireland

Education Reform (Northern Ireland) Order 1989 (S.I. 1989/2406 (N.I. 20))

Magistrates’ Courts (Northern Ireland) Order 1981 (S.I. 1981/1675 (N.I. 26))

Child Support Act 1991 (c. 48)

Child Support (Northern Ireland) Order 1991 (S.I. 1991/2628 (N.I. 23))

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)

Social Security Contributions and Benefits (Northern Ireland) Act 1992 (c. 7)

Social Security Administration (Northern Ireland) Act 1992 (c. 8)

Powers to use information

Powers to use information

Powers to use information

Consequential amendments

Powers to use information

Consequential amendments

Consequential amendments

Claims: supplementary

Rights of employees

Annual review

Liability of officers for sums paid to employers

Loss of working tax credit in case of conviction etc for benefit offence

Late appeals

Transfer of property, rights and liabilities

General functions of Commissioners for Revenue and Customs

Abolition of exclusion of tax exempt persons

Functions transferred to Board

Right not to be unfairly dismissed: Northern Ireland

Abolition of exclusion of tax exempt persons

Use and disclosure of information

Right not to be unfairly dismissed: Northern Ireland

Legal Aid (Scotland) Act 1986 (c. 47)

Debtors (Scotland) Act 1987 (c. 18)

Education Reform (Northern Ireland) Order 1989 (S.I. 1989/2406 (N.I. 20))

Income and Corporation Taxes Act 1988 (c. 1)

Education Reform (Northern Ireland) Order 1989 (S.I. 1989/2406 (N.I. 20))

Child Support Act 1991 (c. 48)

Value Added Tax Act 1994 (c. 23)

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)

Road Traffic (Northern Ireland) Order 1995 (S.I. 1995/2994 (N.I. 18))

Housing Grants, Construction and Regeneration Act 1996 (c. 53)

Social Security Administration Act 1992 (c. 5)

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)

Powers to use information

Unauthorised disclosure of information

Consequential amendments

Rights of employees

Abolition of exclusion of tax exempt persons

Functions transferred to Board

Functions transferred to Treasury

Transitional provisions

Right not to be unfairly dismissed: Northern Ireland

Determination of penalties by Board

Right not to suffer detriment: Northern Ireland

Right not to be unfairly dismissed: Northern Ireland

Child Support Act 1991 (c. 48)

Child Support (Northern Ireland) Order 1991 (S.I. 1991/2628 (N.I. 23))

Child Support Act 1991 (c. 48)

Social Security Contributions and Benefits (Northern Ireland) Act 1992 (c. 7)

Social Security Administration Act 1992 (c. 5)

Children (Northern Ireland) Order 1995 (S.I. 1995/755 (N.I. 2))

Housing Grants, Construction and Regeneration Act 1996 (c. 53)

Social Security Administration (Northern Ireland) Act 1992 (c. 8)

Social Security Contributions and Benefits (Northern Ireland) Act 1992 (c. 7)

Social Security Administration (Northern Ireland) Act 1992 (c. 8)

Social Security Administration (Northern Ireland) Act 1992 (c. 8)

Unauthorised disclosure of information

Social Security (Northern Ireland) Order 1998 (S.I. 1998/1506 (N.I. 10))

Powers to use information

Consequential amendments

Unauthorised disclosure of information

Consequential amendments

Functions transferred to Treasury

Section 36A: supplementary

Abolition of exclusion of tax exempt persons

Functions transferred to Board

Consequential amendments

Right not to be unfairly dismissed: Great Britain

Right not to be unfairly dismissed: Great Britain

Education Reform (Northern Ireland) Order 1989 (S.I. 1989/2406 (N.I. 20))

Child Support (Northern Ireland) Order 1991 (S.I. 1991/2628 (N.I. 23))

Social Security Contributions and Benefits Act 1992 (c. 4)

Value Added Tax Act 1994 (c. 23)

Children (Scotland) Act 1995 (c. 36)

Road Traffic (Northern Ireland) Order 1995 (S.I. 1995/2994 (N.I. 18))

Unauthorised disclosure of information

Immigration and Asylum Act 1999 (c. 33)

Exchange of information between Board and Secretary of State or Northern Ireland Departments

Unauthorised disclosure of information

Consequential amendments

Social Security Administration Act 1992 (c. 5)

Unauthorised disclosure of information

Right not to be unfairly dismissed: Great Britain

Social Security Contributions and Benefits (Northern Ireland) Act 1992 (c. 7)

Social Security Act 1998 (c. 14)

Social Security Act 1998 (c. 14)

Social Security Administration Act 1992 (c. 5)

Value Added Tax Act 1994 (c. 23)

Social Security Act 1998 (c. 14)

Social Security (Northern Ireland) Order 1998 (S.I. 1998/1506 (N.I. 10))

Unauthorised disclosure of information

Social Security Contributions and Benefits (Northern Ireland) Act 1992 (c. 7)

Social Security (Northern Ireland) Order 1998 (S.I. 1998/1506 (N.I. 10))

General functions of Commissioners for Revenue and Customs

Abolition of exclusion of tax exempt persons

General functions of Commissioners for Revenue and Customs

Right not to be unfairly dismissed: Great Britain

Social Security Contributions and Benefits Act 1992 (c. 4)

Value Added Tax Act 1994 (c. 23)

Social Security Administration Act 1992 (c. 5)

Children (Northern Ireland) Order 1995 (S.I. 1995/755 (N.I. 2))

Social Security (Northern Ireland) Order 1998 (S.I. 1998/1506 (N.I. 10))

Housing Grants, Construction and Regeneration Act 1996 (c. 53)

Introductory

Loss of tax credit provisions

36A

• (1) Subsection (4) applies where a person (“the offender”)—

• (a) is convicted of one or more benefit offences in any proceedings, or

• (b) after being given a notice under subsection (2) of the appropriate penalty provision by an appropriate authority, agrees in the manner specified by the appropriate authority to pay a penalty under the appropriate penalty provision to the appropriate authority, in a case where the offence to which the notice relates is a benefit offence, or

• (c) is cautioned in respect of one or more benefit offences.

• (2) In subsection (1)(b)—

• (a) “the appropriate penalty provision” means section 115A of the Social Security Administration Act 1992 (penalty as alternative to prosecution) or section 109A of the Social Security Administration (Northern Ireland) Act 1992 (the corresponding provision for Northern Ireland);

• (b) “appropriate authority” means—

• (i) in relation to section 115A of the Social Security Administration Act 1992, the Secretary of State or an authority which administers housing benefit or council tax benefit, and

• (ii) in relation to section 109A of the Social Security Administration (Northern Ireland) Act 1992, the Department (within the meaning of that Act) or the Northern Ireland Housing Executive.

• (3) Subsection (4) does not apply by virtue of subsection (1)(a) if, because the proceedings in which the offender was convicted constitute the current set of proceedings for the purposes of section 36C, the restriction in subsection (3) of that section applies in the offender's case.

• (4) If this subsection applies and the offender is a person who would, apart from this section, be entitled (whether pursuant to a single or joint claim) to working tax credit at any time within the disqualification period, then, despite that entitlement, working tax credit shall not be payable for any period comprised in the disqualification period—

• (a) in the case of a single claim, to the offender, or

• (b) in the case of a joint claim, to the offender or the other member of the couple.

• (5) Regulations may provide in relation to cases to which subsection (4)(b) would otherwise apply that working tax credit shall be payable, for any period comprised in the disqualification period, as if the amount payable were reduced in such manner as may be prescribed.

• (6) For the purposes of this section, the disqualification period, in relation to any disqualifying event, means the relevant period beginning with such date, falling after the date of the disqualifying event, as may be determined by or in accordance with regulations.

• (7) For the purposes of subsection (6) the relevant period is—

• (a) in a case falling within subsection (1)(a) where the benefit offence, or one of them, is a relevant offence, the period of three years,

• (b) in a case falling within subsection (1)(a) (but not within paragraph (a) above)), the period of 13 weeks, or

• (c) in a case falling within subsection (1)(b) or (c), the period of 4 weeks.

• (8) The Treasury may by order amend subsection (7)(a), (b) or (c) to substitute a different period for that for the time being specified there.

• (9) This section has effect subject to section 36B.

• (10) In this section and section 36B—

• “benefit offence“ means any of the following offences committed on or after the day specified by order made by the Treasury—an offence in connection with a claim for a disqualifying benefit;an offence in connection with the receipt or payment of any amount by way of such a benefit;an offence committed for the purpose of facilitating the commission (whether or not by the same person) of a benefit offence;an offence consisting in an attempt or conspiracy to commit a benefit offence;

• “disqualifying benefit” has the meaning given in section 6A(1) of the Social Security Fraud Act 2001;

• “disqualifying event“ means—the conviction falling within subsection (1)(a);the agreement falling within subsection (1)(b);the caution falling within subsection (1)(c);

• “relevant offence” has the meaning given in section 6B of the Social Security Fraud Act 2001.

36B

• (1) Where—

• (a) the conviction of any person of any offence is taken in account for the purposes of the application of section 36A in relation to that person, and

• (b) that conviction is subsequently quashed,

all such payments and other adjustments shall be made as would be necessary if no restriction had been imposed by or under section 36A that could not have been imposed if the conviction had not taken place.

• (2) Where, after the agreement of any person (“P”) to pay a penalty under the appropriate penalty provision is taken into account for the purposes of the application of section 36A in relation to that person—

• (a) P's agreement to pay the penalty is withdrawn under subsection (5) of the appropriate penalty provision, or

• (b) it is decided on an appeal or in accordance with regulations under the Social Security Act 1992 or the Social Security (Northern Ireland) Order 1998 (S.I. 1998/1506 (N.I. 10)) that the overpayment to which the agreement relates is not recoverable or due,

all such payments and other adjustments shall be made as would be necessary if no restriction had been imposed by or under section 36A that could not have been imposed if P had not agreed to pay the penalty.

• (3) Where, after the agreement (“the old agreement”) of any person (“P”) to pay a penalty under the appropriate penalty provision is taken into account for the purposes of the application of section 36A in relation to P, the amount of any overpayment made to which the penalty relates is revised on an appeal or in accordance with regulations under the Social Security Act 1998 or the Social Security (Northern Ireland) Order 1998—

• (a) section 36A shall cease to apply by virtue of the old agreement, and

• (b) subsection (4) shall apply.

• (4) Where this subsection applies—

• (a) if there is a new disqualifying event consisting of—

• (i) P's agreement to pay a penalty under the appropriate penalty regime in relation to the revised overpayment, or

• (ii) P being cautioned in relation to the offence to which the old agreement relates,

the disqualification period relating to the new disqualifying event shall be reduced by the number of days in so much of the disqualification period relating to the old agreement as had expired when subsection 36A ceased to apply by virtue of the old agreement, and

• (b) in any other case, all such payments and other adjustments shall be made as would be necessary if no restriction had been imposed by or under section 36A that could not have been imposed if P had not agreed to pay the penalty.

• (5) For the purposes of section 36A—

• (a) the date of a person's conviction in any proceedings of a benefit offence shall be taken to be the date on which the person was found guilty of that offence in those proceedings (whenever the person was sentenced) or in the case mentioned in paragraph (b)(ii) the date of the order for absolute discharge, and

• (b) references to a conviction include references to—

• (i) a conviction in relation to which the court makes an order for absolute or conditional discharge,

• (ii) an order for absolute discharge made by a court of summary jurisdiction in Scotland under section 246(3) of the Criminal Procedure (Scotland) Act 1995 without proceeding to a conviction, and

• (iii) a conviction in Northern Ireland.

• (6) In this section “the appropriate penalty provision” has the meaning given by section 36A(2)(a).

36C

• (1) If—

• (a) a person (“the offender”) is convicted of one or more benefit offences in a set of proceedings (“the current set of proceedings”),

• (b) within the period of five years ending on the date on which the benefit offence was, or any of them were, committed, one or more disqualifying events occurred in relation to the offender (the event, or the most recent of them, being referred to in this section as “the earlier disqualifying event”),

• (c) the current set of proceedings has not been taken into account for the purposes of any previous application of this section in relation to the offender,

• (d) the earlier disqualifying event has not been taken into account as an earlier disqualifying event for the purposes of any previous application of this section in relation to the offender, and

• (e) the offender is a person who would, apart from this section, be entitled (whether pursuant to a single or joint claim) to working tax credit at any time within the disqualification period,

then, despite that entitlement, the restriction in subsection (3) shall apply in relation to the payment of that benefit in the offender's case.

• (2) The restriction in subsection (3) does not apply if the benefit offence referred to in subsection (1)(a), or any of them, is a relevant offence.

• (3) Working tax credit shall not be payable for any period comprised in the disqualification period—

• (a) in the case of a single claim, to the offender, or

• (b) in the case of a joint claim, to the offender or the other member of the couple.

• (4) Regulations may provide in relation to cases to which subsection (3)(b) would otherwise apply that working tax credit shall be payable, for any period comprised in the disqualification period, as if the amount payable were reduced in such manner as may be prescribed.

• (5) For the purposes of this section the disqualification period, in an offender's case, means the relevant period beginning with a prescribed date falling after the date of the conviction in the current set of proceedings.

• (6) For the purposes of subsection (5) the relevant period is—

• (a) in a case where, within the period of five years ending on the date on which the earlier disqualifying event occurred, a previous disqualifying event occurred in relation to the offender, the period of three years;

• (b) in any other case, 26 weeks.

• (7) In this section and section 36D—

• “appropriate penalty provision” has the meaning given in section 36A(2)(a);

• “benefit offence“ means any of the following offences committed on or after the day specified by order made by the Treasury—an offence in connection with a claim for a disqualifying benefit;an offence in connection with the receipt or payment of any amount by way of such a benefit;an offence committed for the purpose of facilitating the commission (whether or not by the same person) of a benefit offence;an offence consisting in an attempt or conspiracy to commit a benefit offence;

• “disqualifying benefit” has the meaning given in section 6A(1) of the Social Security Fraud Act 2001;

• “disqualifying event“ has the meaning given in section 36A(10);

• “relevant offence” has the meaning given in section 6B of the Social Security Fraud Act 2001.

• (8) Where a person is convicted of more than one benefit offence in the same set of proceedings, there is to be only one disqualifying event in respect of that set of proceedings for the purposes of this section and—

• (a) subsection (1)(b) is satisfied if any of the convictions take place in the five year period there;

• (b) the event is taken into account for the purposes of subsection (1)(d) if any of the convictions have been taken into account as mentioned there;

• (c) in the case of the earlier disqualifying event mentioned in subsection (6)(a), the reference there to the date on which the earlier disqualifying event occurred is a reference to the date on which any of the convictions take place;

• (d) in the case of the previous disqualifying event mentioned in subsection (6)(a), that provision is satisfied if any of the convictions take place in the five year period mentioned there.

• (9) The Treasury may by order amend subsection (6) to substitute different periods for those for the time being specified there.

• (10) An order under subsection (9) may provide for different periods to apply according to the type of earlier disqualifying event or events occurring in any case.

• (11) This section has effect subject to section 36D.

36D

• (1) Where—

• (a) the conviction of any person of any offence is taken into account for the purposes of the application of section 36C in relation to that person, and

• (b) that conviction is subsequently quashed,

all such payments and other adjustments shall be made as would be necessary if no restriction had been imposed by or under section 36C that could not have been imposed if the conviction had not taken place.

• (2) Subsection (3) applies where, after the agreement of any person (“P”) to pay a penalty under the appropriate penalty provision is taken into account for the purposes of the application of section 36C in relation to that person—

• (a) P's agreement to pay the penalty is withdrawn under subsection (5) of the appropriate penalty provision,

• (b) it is decided on an appeal or in accordance with regulations under the Social Security Act 1998 or the Social Security (Northern Ireland) Order 1998 (S.I. 1998/1506 (N.I. 10)) that any overpayment made to which the agreement relates is not recoverable or due, or

• (c) the amount of any over payment to which the penalty relates is revised on an appeal or in accordance with regulations under the Social Security Act 1998 or the Social Security (Northern Ireland) Order 1998 and there is no new agreement by P to pay a penalty under the appropriate penalty provision in relation to the revised overpayment.

• (3) In those circumstances, all such payments and other adjustments shall be made as would be necessary if no restriction had been imposed by or under section 36C that could not have been imposed if P had not agreed to pay the penalty.

• (4) For the purposes of section 36C—

• (a) the date of a person's conviction in any proceedings of a benefit offence shall be taken to be the date on which the person was found guilty of that offence in those proceedings (whenever the person was sentenced) or in the case mentioned in paragraph (b)(ii) the date of the order for absolute discharge, and

• (b) references to a conviction include references to—

• (i) a conviction in relation to which the court makes an order for absolute or conditional discharge,

• (ii) an order for absolute discharge made by a court of summary jurisdiction in Scotland under section 246(3) of the Criminal Procedure (Scotland) Act 1995 without proceeding to a conviction, and

• (iii) a conviction in Northern Ireland.

• (5) In section 36C references to any previous application of that section—

• (a) include references to any previous application of a provision having an effect in Northern Ireland corresponding to provision made by that section, but

• (b) do not include references to any previous application of that section the effect of which was to impose a restriction for a period comprised in the same disqualification period.

Recovery of overpayments

Liability of officers for sums paid to employers

Transport Act 1982 (c. 49)

Magistrates’ Courts Act 1980 (c. 43)

Education Reform (Northern Ireland) Order 1989 (S.I. 1989/2406 (N.I. 20))

Child Support Act 1991 (c. 48)

Consequential amendments

Recovery of overpayments

Underpayments

39A

• (1) The Commissioners for Her Majesty’s Revenue and Customs may treat a late appeal under section 38 as made in time where the conditions specified in subsections (2) to (6) are satisfied, except that the Commissioners may not do so in the case of an appeal made more than one year after the expiration of the time (original or extended) for appealing.

• (2) An appeal may be treated as made in time if the Commissioners are satisfied that it is in the interests of justice to do so.

• (3) For the purposes of subsection (2) it is not in the interests of justice to treat an appeal as made in time unless—

• (a) the special circumstances specified in subsection (4) are relevant; or

• (b) some other special circumstances exist which are wholly exceptional and relevant,

and as a result of those special circumstances it was not practicable for the appeal to be made in time.

• (4) The special circumstances mentioned in subsection (3)(a) are—

• (a) the appellant or a partner or dependant of the appellant has died or suffered serious illness;

• (b) the appellant is not resident in the United Kingdom; or

• (c) normal postal services were disrupted.

• (5) In determining whether it is in the interests of justice to treat an appeal as made in time, regard shall be had to the principle that the greater the amount of time that has elapsed between the expiration of the time for appealing and the submission of the notice of appeal, the more compelling should be the special circumstances.

• (6) In determining whether it is in the interests of justice to treat an appeal as made in time, no account shall be taken of the following—

• (a) that the appellant or any other person acting for the appellant was unaware of or misunderstood the law applicable to the appellant’s case (including ignorance or misunderstanding of any time limit); or

• (b) that the Upper Tribunal or a court has taken a different view of the law from that previously understood and applied.

• (7) If in accordance with the preceding provisions of this section the Commissioners for Her Majesty’s Revenue and Customs treat a late appeal under section 38 as made in time, it is to be treated as having been brought within any applicable time limit.

Penalty proceedings before tribunal

21A

• (1) The Commissioners for Her Majesty’s Revenue and Customs must review any decision within section 38(1) if they receive a written application to do so that identifies the applicant and decision in question, and—

• (a) that application is received within 30 days of the date of the notification of the original decision or of the date the original decision was made if not notified because of section 23(3), or

• (b) it is received within such longer period as may be allowed under section 21B.

• (2) The Commissioners must carry out the review as soon as is reasonably practicable.

• (3) When the review has been carried out, the Commissioners must give the applicant notice of their conclusion containing sufficient information to enable the applicant to know—

• (a) the conclusion on the review,

• (b) if the conclusion is that the decision is varied, details of the variation, and

• (c) the reasons for the conclusion.

• (4) The conclusion on the review must be one of the following—

• (a) that the decision is upheld;

• (b) that the decision is varied;

• (c) that the decision is cancelled.

• (5) Where—

• (a) the Commissioners notify the applicant of further information or evidence that they may need for carrying out the review, and

• (b) the information or evidence is not provided to them by the date specified in the notice,

the review may proceed without that information or evidence.

21B

• (1) The Commissioners for Her Majesty’s Revenue and Customs may in a particular case extend the time limit specified in section 21A(1)(a) for making an application for a review if all of the following conditions are met.

• (2) The first condition is that the person seeking a review has applied to the Commissioners for an extension of time.

• (3) The second condition is that the application for the extension—

• (a) explains why the extension is sought, and

• (b) is made within 13 months of the notification of the original decision or of the date the original decision was made if not notified because of section 23(3) .

• (4) The third condition is that the Commissioners are satisfied that due to special circumstances it was not practicable for the application for a review to have been made within the time limit specified in section 21A(1)(a).

• (5) The fourth condition is that the Commissioners are satisfied that it is reasonable in all the circumstances to grant the extension.

• (6) In determining whether it is reasonable to grant an extension, the Commissioners must have regard to the principle that the greater the amount of time that has elapsed between the end of the time limit specified in section 21A(1)(a) and the date of the application, the more compelling should be the special circumstances on which the application is based.

• (7) An application to extend the time limit specified in section 21A(1)(a) which has been refused may not be renewed.

Incorrect statements etc.

Functions transferred to Treasury

Right not to be unfairly dismissed: Northern Ireland

Determination of penalties by Board

Attachment of Earnings Act 1971 (c. 32)

Child Support (Northern Ireland) Order 1991 (S.I. 1991/2628 (N.I. 23))

Social Security Contributions and Benefits Act 1992 (c. 4)

Unauthorised disclosure of information

Consequential amendments

Legal Aid (Scotland) Act 1986 (c. 47)

Education Reform (Northern Ireland) Order 1989 (S.I. 1989/2406 (N.I. 20))

Social Security Contributions and Benefits (Northern Ireland) Act 1992 (c. 7)

Immigration and Asylum Act 1999 (c. 33)

Unauthorised disclosure of information

Consequential amendments

Unauthorised disclosure of information

Consequential amendments

21C

• (1) The Commissioners for Her Majesty’s Revenue and Customs must review a relevant decision if they are notified (whether in writing or otherwise) within the period mentioned in subsection (3)—

• (a) of the identity of the person seeking a review;

• (b) of the decision in question; and

• (c) that the condition in subsection (2) is met.

• (2) The condition is that it has been determined that the person is entitled, whether in respect of themselves or a child for whom they are responsible, to a relevant disability benefit in respect of a tax year to which the relevant decision related.

• (3) The period is the period of one month beginning with the day on which the person’s claim for the benefit is determined in that person’s favour.

• (4) The sole purpose of a review under this section is to consider whether, as a result of the condition in subsection (2) being met, the relevant decision should—

• (a) be upheld;

• (b) be varied;

• (c) be cancelled.

• (5) The Commissioners must carry out the review as soon as is reasonably practicable.

• (6) When the review has been carried out, the Commissioners must give the person notice of the conclusion containing sufficient information to enable that person to know—

• (a) the conclusion on the review;

• (b) if the conclusion is that the relevant decision is varied, details of the variation, and

• (c) the reasons for the conclusion.

• (7) Where—

• (a) the Commissioners notify the person of further information or evidence that they may need for carrying out the review, and

• (b) that information or evidence is not provided to them by the date specified in the notice,

the review may proceed without that information or evidence.

• (8) In this section—

• “relevant decision” means a decision within section 38(1) or any variation of such a decision resulting from an appeal brought against it;

• “relevant disability benefit”, in relation to any part of the United Kingdom, means—armed forces independence payment;attendance allowance;disability assistance;disability living allowance;employment and support allowance;housing benefit, where a pensioner or a disability premium is included;incapacity benefit (whether short term or long term);income support where a pensioner or a disability premium is included;jobseeker’s allowance where a pensioner or a disability premium is included;limited capability for work credit;a mobility supplement or a constant attendance allowance where the supplement or benefit is paid in conjunction with a war pension or industrial injuries disablement benefit;personal independence payment;severe disablement allowance;statutory sick pay.