LegalizeTax Credits Act 2002
Sch. 3 para. 26 repealed (7.10.2008) by Welfare Reform Act 2007 (c. 5), s. 70(1), Sch. 8; S.I. 2008/2101, art. 2(3)(c)
Sch. 3 para. 28 repealed (7.10.2008) by Welfare Reform Act 2007 (c. 5), s. 70(1), Sch. 8; S.I. 2008/2101, art. 2(3)(c)
Sch. 3 para. 38 repealed (7.10.2008) by Welfare Reform Act (Northern Ireland) 2007 (c. 2), s. 60(1), Sch. 8; S.R. 2008/339, art. 2(3)(b)
Sch. 3 para. 40 repealed (7.10.2008) by Welfare Reform Act (Northern Ireland) 2007 (c. 2), s. 60(1), Sch. 8; S.R. 2008/339, art. 2(3)(b)
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)
Sch. 5 para. 10 repealed (26.1.2009) by Education and Skills Act 2008 (c. 25), s. 173(4)(4), Sch. 1 para. 78, Sch. 2; S.I. 2008/3077, art. 4(g)(h)(v)
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
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)
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)
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)
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)
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)
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
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)
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)
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)
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)
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)
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)
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)
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)
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)
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)
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)
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)
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)
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)
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)
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)
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)
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)
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)
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)
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)
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)
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)
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)
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)
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)
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)
Words in s. 29(5) substituted (21.7.2009) by Finance Act 2009 (c. 10), Sch. 58 para. 8(a)
Words in s. 29(5) inserted (21.7.2009) by Finance Act 2009 (c. 10), Sch. 58 para. 8(b)
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)
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
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)
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))
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)
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)
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)
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)
Sch. 4 para. 2 repealed (8.5.2012) by Welfare Reform Act 2012 (c. 5), ss. 107(3), 150(2)(d)
Sch. 4 para. 8 repealed (8.5.2012) by Welfare Reform Act 2012 (c. 5), ss. 107(3), 150(2)(d)
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
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
Sch. 5 para. 4(3) repealed (8.5.2012) by Welfare Reform Act 2012 (c. 5), s. 150(2)(f), Sch. 14 Pt. 13
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
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
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
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
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
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
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
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
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
S. 36A(10) power exercised: 6.4.2013 specified for the purposes of ss. 36A-36D by S.I. 2013/524, art. 2
S. 36C(7) power exercised: 6.4.2013 specified for the purposes of ss. 36A-36D by S.I. 2013/524, art. 2
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
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
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
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
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
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)
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))
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))
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))
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))
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))
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]
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))
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
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))
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)
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)
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
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)
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)
S. 41 modified (16.3.2016) by Welfare Reform and Work Act 2016 (c. 7), ss. 12(2), 36(1)(b)
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))
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)
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)
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)
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)
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)
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)
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)
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)
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)
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)
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)
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)
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)
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
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)
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)
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)
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)
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)
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)
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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)
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)
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)
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)
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)
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)
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)
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)
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)
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)
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)
S. 21C inserted (15.1.2021) by The Tax Credits Reviews and Appeals (Amendment) Order 2021 (S.I. 2021/44), arts. 1, 2(5)
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))
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))
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
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
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
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—
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