LegalizeReform history
Tax Credits Act 2002
53 versions
· 2002-07-08
2023-06-29
Tax Credits Act 2002
2022-12-22
Tax Credits Act 2002
2021-01-15
Tax Credits Act 2002
2019-12-02
Tax Credits Act 2002
2018-01-10
Tax Credits Act 2002
2017-11-16
Tax Credits Act 2002
2017-09-27
Tax Credits Act 2002
2017-09-25
Tax Credits Act 2002
2017-04-06
Tax Credits Act 2002
2016-05-01
Tax Credits Act 2002
2016-03-16
Tax Credits Act 2002
2015-04-01
Tax Credits Act 2002
2014-10-13
Tax Credits Act 2002
2014-06-16
Tax Credits Act 2002
2014-04-06
Tax Credits Act 2002
2014-04-02
Tax Credits Act 2002
2013-06-24
Tax Credits Act 2002
2013-04-29
Tax Credits Act 2002
2013-04-06
Tax Credits Act 2002
2012-05-31
Tax Credits Act 2002
2012-05-08
Tax Credits Act 2002
2012-03-01
Tax Credits Act 2002
2010-11-11
Tax Credits Act 2002
2010-08-13
Tax Credits Act 2002
2010-04-12
Tax Credits Act 2002
2010-04-06
Tax Credits Act 2002
2010-04-01
Tax Credits Act 2002
2009-07-21
Tax Credits Act 2002
2009-06-01
Tax Credits Act 2002
2009-04-01
Tax Credits Act 2002
Changes on 2009-04-01
@@ -30,7 +30,7 @@
- (f) the employment credit under the schemes under section 2(2) of the Employment and Training Act 1973 (c. 50) and section 1 of the Employment and Training Act (Northern Ireland) 1950 (c. 29 (N.I.)) known as “*New Deal 50plus*”.
#### Child Support (Northern Ireland) Order 1991 (S.I. 1991/2628 (N.I. 23))
#### Social Security Contributions and Benefits Act 1992 (c. 4)
##### 2
@@ -620,7 +620,7 @@
- (9) The person, or either of the persons, to whom the enquiry relates may at any time before such notice is given apply for a direction that the Board must give such a notice.
- (10) Such an application is to be heard and determined in the same way as an appeal against a decision under subsection (3); and the General Commissioners or Special Commissioners hearing the application must give the direction applied for unless satisfied that the Board have reasonable grounds for not making the decision or giving the notice.
- (10) Any such application is to be subject to the relevant provisions of Part 5 of the Taxes Management Act 1970 (see, in particular, section 48(2)(b) of that Act), and the tribunal must give the direction applied for unless satisfied that the Board have reasonable grounds for not making the decision or giving the notice.
- (11) Where the entitlement of a person, or the joint entitlement of persons, to a tax credit for a tax year has been enquired into under this section, it is not to be the subject of a further notice under subsection (1).
@@ -768,19 +768,9 @@
- (i) for appeals with respect to matters arising under the regulations which would otherwise not be the subject of an appeal.
- (3) Section 20 of the Taxes Management Act 1970 (c. 9) (power to call for documents etc.) applies (with sections 20B and 20BB) in relation to an employer’s compliance with regulations under this section as in relation to a person’s tax liability (but subject to the modifications provided by subsection (4)).
- (4) Those sections apply by virtue of subsection (3) as if—
- (a) the references to the taxpayer, a taxpayer or a class of taxpayers were to the employer, an employer or a class of employers,
- (b) the reference to any provision of the Taxes Acts were to regulations under this section,
- (c) the references to the proper assessment or collection of tax were to the proper award or payment of working tax credit,
- (d) the reference to an appeal relating to tax were to an appeal relating to compliance with regulations under this section, and
- (e) the reference to believing that tax has been, or may have been, lost to the Crown were to believing that the Crown has, or may have, incurred a loss.
- (3) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- (4) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- (5) In this Part—
@@ -1044,15 +1034,15 @@
- (2) Notice of such an appeal must specify the grounds of appeal.
- (3) An appeal under section 38 is to the General Commissioners but the appellant may elect (in accordance with section 46(1) of the Taxes Management Act 1970 (c. 9)) to bring the appeal before the Special Commissioners instead.
- (4) Subsections (2) to (7) of section 31D of the Taxes Management Act 1970 (which relate to an election to bring proceedings before the Special Commissioners) have effect in relation to an election under subsection (3) (as in relation to an election under subsection (1) of that section).
- (5) On the hearing of an appeal under section 38 the General Commissioners or Special Commissioners may allow the appellant to put forward grounds not specified in the notice, and take them into consideration if satisfied that the omission was not wilful or unreasonable.
- (6) Part 5 of the Taxes Management Act 1970 (appeals to Commissioners) applies in relation to appeals under section 38 (as in relation to appeals under the Taxes Acts, within the meaning of that Act), but subject to such modifications as are prescribed.
- (7) Any regulations under section 56B of the Taxes Management Act 1970 (c. 9) which are in force immediately before the commencement of subsection (6) apply, subject to any necessary modifications, for the purposes of appeals under section 38 (until amended or revoked).
- (3) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- (4) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- (5) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- (6) Part 5 of the Taxes Management Act 1970 (appeals and other proceedings) applies in relation to appeals under section 38 (as in relation to appeals under the Taxes Acts, within the meaning of that Act), but subject to such modifications as are prescribed.
- (7) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
### Supplementary
@@ -1166,7 +1156,7 @@
- “*employee*” and “*employer*” have the meaning given by section 25(5),
- “*the General Commissioners*” means the Commissioners for the general purposes of the income tax appointed under section 2 of the Taxes Management Act 1970 (c. 9),
- ...
- “*the income threshold*” has the meaning given by section 7(1)(a),
@@ -1188,7 +1178,7 @@
- “*single claim*” has the meaning given by section 3(8),
- “*the Special Commissioners*” means the Commissioners for the special purposes of the Income Tax Acts appointed under section 4 of the Taxes Management Act 1970 (c. 9),
- ...
- “*tax year*” means a period beginning with 6th April in one year and ending with 5th April in the next, ...
@@ -1445,21 +1435,33 @@
- (1) Until such day as the Treasury may by order appoint, Part 1 of this Act has effect subject to the modifications specified in this section; and an order under this subsection may include any transitional provisions or savings which appear appropriate.
- (2) Except in the case of an appeal against an employer penalty, an appeal under section 38 is to the appropriate tribunal (rather than to the General Commissioners or Special Commissioners).
- (3) The function of giving a direction under section 19(10) is a function of the appropriate tribunal (rather than of the General Commissioners or Special Commissioners).
- (4) Except in the case of an employer information penalty, proceedings under paragraph 3 of Schedule 2 are by way of information made to the appropriate tribunal (rather than to the General Commissioners or Special Commissioners).
- (2) Except in the case of an appeal against an employer penalty, an appeal under section 38 is to—
- (a) in Great Britain, the First-tier Tribunal; or
- (b) in Northern Ireland, the appeal tribunal;
- and in either case section 39(6) shall not apply.
- (3) The function of giving a direction under section 19(10) is a function of—
- (a) in Great Britain, the First-tier Tribunal; or
- (b) in Northern Ireland, the appeal tribunal;
and in either case the relevant provisions of Part 5 of the Taxes Management Act 1970 shall not apply.
- (4) In Northern Ireland, except in the case of an employer information penalty, proceedings under paragraph 3 of Schedule 2 are by way of information in writing, made to the appeal tribunal (rather than to the tribunal), and upon summons issued by them to the defendant to appear before them at a time and place stated in the summons; and they must hear and decide each case in a summary way.
- (5) So far as is appropriate in consequence of subsections (2) to (4)—
- (a) the references to the General Commissioners or Special Commissioners in sections 19(10) and 39(5) and paragraphs 2 and 3(2) of Schedule 2 are to the appropriate tribunal, and
- (b) subsections (3) and (4) of section 39 do not apply.
- (6) An appeal under paragraph 2(2) or 4(1) of Schedule 2 from a decision of, or against the determination of a penalty by, the appropriate tribunal lies to the Upper Tribunal or a Northern Ireland Social Security Commissioner (rather than to the High Court or Court of Session).
- (7) So far as is appropriate in consequence of subsection (6), the references in paragraphs 2(2) and 4 of Schedule 2 to the High Court and the Court of Session are to the Upper Tribunal or the Northern Ireland Social Security Commissioner.
- (a) the references to the tribunal in section 19(10) and paragraphs 2 and 3(2) of Schedule 2 are to the appeal tribunal, ...
- (b) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- (6) In Northern Ireland, an appeal under paragraph 2(2) or 4(1) of Schedule 2 from a decision of, or against the determination of a penalty by, the appeal tribunal lies to the Northern Ireland Social Security Commissioner (rather than to the Upper Tribunal).
- (7) So far as is appropriate in consequence of subsection (6), the references in paragraphs 2(2) and 4 of Schedule 2 to the Upper Tribunal are to the Northern Ireland Social Security Commissioner.
- (8) Regulations may apply any provision contained in—
@@ -1469,15 +1471,11 @@
- (c) section 54 of the Taxes Management Act 1970 (c. 9) (settling of appeals by agreement),
in relation to appeals which, by virtue of this section, are to the appropriate tribunal or lie to the Upper Tribunal or a Northern Ireland Social Security Commissioner, but subject to such modifications as are prescribed.
- (9) Except in the case of appeals against employer penalties, subsections (6) and (7) of section 39 do not apply.
- (10) “Appropriate tribunal” means—
- (a) the First-tier Tribunal, or
- (b) an appeal tribunal constituted under Chapter 1 of Part 2 of the Social Security (Northern Ireland) Order 1998.
in relation to appeals which, by virtue of this section, are to the appeal tribunal or lie to a Northern Ireland Social Security Commissioner, but subject to such modifications as are prescribed.
- (9) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- (10) “Appeal tribunal” means an appeal tribunal constituted under Chapter 1 of Part 2 of the Social Security (Northern Ireland) Order 1998.
- (11) “*Employer penalty*” means—
@@ -1488,6 +1486,8 @@
- (12) “*Employer information penalty*” means a penalty under section 32(2)(a) relating to a requirement imposed by virtue of regulations under section 25.
- (13) “Northern Ireland Social Security Commissioner” means the Chief Social Security Commissioner or any other Social Security Commissioner appointed under the Social Security Administration (Northern Ireland) Act 1992 (c. 8) or a tribunal of two or more Commissioners constituted under Article 16(7) of the Social Security (Northern Ireland) Order 1998 (S.I. 1998/1506 (N.I. 10)).
- (14) “tribunal” (other than in the expression “appeal tribunal”) shall have the meaning in section 47C of the Taxes Management Act 1970.
#### Northern Ireland
@@ -1792,49 +1792,47 @@
##### 2
- (1) On an appeal to them under section 38 against the determination of a penalty under paragraph 1, the General Commissioners or Special Commissioners may—
- (1) On an appeal ... under section 38 against the determination of a penalty under paragraph 1 that is notified to the First-tier tribunal, the tribunal may—
- (a) if it appears that no penalty has been incurred, set the determination aside,
- (b) if the amount determined appears to be appropriate, confirm the determination,
- (c) if the amount determined appears to be excessive, reduce it to such other amount (including nil) as they consider appropriate, or
- (d) if the amount determined appears to be insufficient, increase it to such amount not exceeding the permitted maximum as they consider appropriate.
- (2) An appeal from a decision of the Commissioners under sub-paragraph (1) lies, at the instance of the person on whom the penalty was imposed, to—
- (a) the High Court, or
- (b) in Scotland, the Court of Session as the Court of Exchequer in Scotland,
and on such an appeal the court has a similar jurisdiction to that conferred on the Commissioners by sub-paragraph (1).
- (c) if the amount determined appears to be excessive, reduce it to such other amount (including nil) as the First-tier Tribunal considers appropriate, or
- (d) if the amount determined appears to be insufficient, increase it to such amount not exceeding the permitted maximum as the First-tier Tribunal considers appropriate.
- (2) In addition to any right of appeal on a point of law under section 11(2) of the Tribunals, Courts and Enforcement Act 2007, the person liable to the penalty may appeal to the Upper Tribunal against the amount of the penalty which has been determined under sub-paragraph (1), but not against any decision which falls under section 11(5)(d) or (e) of that Act and was made in connection with the determination of the amount of the penalty.
- (2A) Section 11(3) and (4) of the Tribunals, Courts and Enforcement Act 2007 applies to the right of appeal under sub-paragraph (2) as it applies to the right of appeal under section 11(2) of that Act.
- (2B) On an appeal under this paragraph the Upper Tribunal has the same powers as are conferred on the First-tier Tribunal by virtue of this paragraph.
#### Penalty proceedings before Commissioners
##### 3
- (1) The Board may commence proceedings for a penalty under section 32(2)(a).
- (2) Proceedings under this paragraph are by way of information in writing, made to the General Commissioners or Special Commissioners, and upon summons issued by them to the defendant (or defender) to appear before them at a time and place stated in the summons; and they must hear and decide each case in a summary way.
- (1) The Board may commence proceedings for a penalty under section 32(2)(a) before the tribunal.
- (2) The person liable to the penalty shall be a party to the proceedings.
- (3) “tribunal” is to be read in accordance with section 47C of the Taxes Management Act 1970.
##### 4
- (1) An appeal against the determination of a penalty in proceedings under paragraph 3 lies to the High Court or, in Scotland, the Court of Session as the Court of Exchequer in Scotland—
- (a) by any party on a question of law, and
- (b) by the defendant (or, in Scotland, the defender) against the amount of the penalty.
- (2) On any such appeal the court may—
- (1) In addition to any right of appeal on a point of law under section 11(2) of the Tribunals, Courts and Enforcement Act 2007, the person liable to the penalty may appeal to the Upper Tribunal against the determination of a penalty in proceedings under paragraph 2(1), but not against any decision which falls under section 11(5)(d) or (e) of that Act and was made in connection with the determination of the amount of the penalty.
- (1A) Section 11(3) and (4) of the Tribunals, Courts and Enforcement Act 2007 applies to the right of appeal under sub-paragraph (1) as it applies to the right of appeal under section 11(2) of that Act.
- (2) On any such appeal the Upper Tribunal may—
- (a) if it appears that no penalty has been incurred, set the determination aside,
- (b) if the amount determined appears to be appropriate, confirm the determination,
- (c) if the amount determined appears to be excessive, reduce it to such other amount (including nil) as the court considers appropriate, or
- (d) if the amount determined appears to be insufficient, increase it to such amount not exceeding the permitted maximum as the court considers appropriate.
- (c) if the amount determined appears to be excessive, reduce it to such other amount (including nil) as the Upper Tribunal considers appropriate, or
- (d) if the amount determined appears to be insufficient, increase it to such amount not exceeding the permitted maximum as the Upper Tribunal considers appropriate.
#### Mitigation of penalties
@@ -2243,13 +2241,7 @@
##### 59
In paragraph 17(1) of Schedule 20 to the Finance Act 2000 (tax relief for research and development: amount of PAYE and NICs liabilities)—
- (a) in paragraph (a), for “the working families’ tax credit or disabled person’s tax credit”, and
- (b) in paragraph (b), for “working families’ tax credit or disabled person’s tax credit”,
substitute “ child tax credit or working tax credit ”.
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
## SCHEDULE 4
@@ -2641,21 +2633,21 @@
## SCHEDULE 6
#### Functions of Commissioners for Revenue and Customs
#### Introductory
#### Claims
#### Liability of officers for sums paid to employers
#### Period of awards
#### Claims: supplementary
#### Rights of employees
#### Annual reports
#### Recovery of overpayments
#### Incorrect statements etc.
#### Underpayments
#### Interest
#### Functions transferred to Treasury
@@ -2663,588 +2655,638 @@
#### Abolition of exclusion of tax exempt persons
#### Transitional provisions
#### Functions transferred to Board
#### Functions transferred to Board
#### Administrative arrangements
#### Right not to suffer detriment: Northern Ireland
#### Right not to suffer detriment: Northern Ireland
#### Right not to suffer detriment: Northern Ireland
#### Determination of penalties by Board
#### Attachment of Earnings Act 1971 (c. 32)
#### Judgments Enforcement (Northern Ireland) Order 1981 (S.I. 1981/226 (N.I. 6))
#### Magistrates’ Courts (Northern Ireland) Order 1981 (S.I. 1981/1675 (N.I. 26))
#### Legal Aid (Scotland) Act 1986 (c. 47)
#### Debtors (Scotland) Act 1987 (c. 18)
#### Child Support (Northern Ireland) Order 1991 (S.I. 1991/2628 (N.I. 23))
#### Social Security Contributions and Benefits Act 1992 (c. 4)
#### Child Support (Northern Ireland) Order 1991 (S.I. 1991/2628 (N.I. 23))
#### Social Security Contributions and Benefits Act 1992 (c. 4)
#### Social Security Administration Act 1992 (c. 5)
#### Social Security Contributions and Benefits (Northern Ireland) Act 1992 (c. 7)
#### Value Added Tax Act 1994 (c. 23)
#### Children (Scotland) Act 1995 (c. 36)
#### Finance Act 2000 (c. 17)
#### Social Security Administration Act 1992 (c. 5)
#### Finance Act 2000 (c. 17)
#### Social Security Administration Act 1992 (c. 5)
#### Social Security Contributions and Benefits (Northern Ireland) Act 1992 (c. 7)
#### Social Security Administration (Northern Ireland) Act 1992 (c. 8)
#### Social Security Act 1998 (c. 14)
#### Powers to use information
#### Provision of information by Board for purposes relating to welfare of children
#### Consequential amendments
#### Provision of information by Board for purposes relating to welfare of children
##### 10A
- (1) This paragraph applies to information, other than information relating to a person’s income, which is held for the purposes of functions relating to tax credits, child benefit or guardian’s allowance—
- (a) by the Board, or
- (b) by a person providing services to the Board, in connection with the provision of those services.
- (2) Information to which this paragraph applies may be supplied to—
- (a) a local authority in England and Wales for use for the purpose of any enquiry or investigation under Part 5 of the Children Act 1989 relating to the welfare of a child;
- (b) a local authority in Scotland for use for the purpose of any enquiry or investigation under Chapter 3 of Part 2 of the Children (Scotland) Act 1995 relating to the welfare of a child;
- (c) an authority in Northern Ireland for use for the purpose of any enquiry or investigation under Part 6 of the Children (Northern Ireland) Order 1995 (S.I. 1995/755 (N.I.2)) relating to the welfare of a child.
- (3) Information supplied under this paragraph is not to be supplied by the recipient to any other person or body unless it is supplied—
- (a) for the purpose of any enquiry or investigation referred to in sub-paragraph (2) above,
- (b) for the purpose of civil or criminal proceedings, or
- (c) where paragraph (a) or (b) does not apply, to a person to whom the information could be supplied directly by or under the authority of the Board.
- (4) Information may not be supplied under sub-paragraph (3)(b) or (c) without the authority of the Board.
- (5) A person commits an offence if he discloses information supplied to him under this paragraph unless the disclosure is made—
- (a) in accordance with sub-paragraph (3),
- (b) in accordance with an enactment or an order of a court,
- (c) with consent given by or on behalf of the person to whom the information relates, or
- (d) in such a way as to prevent the identification of the person to whom it relates.
- (6) It is a defence for a person charged with an offence under sub-paragraph (5) to prove that he reasonably believed that his disclosure was lawful.
- (7) A person guilty of an offence under sub-paragraph (5) is liable—
- (a) on conviction on indictment, to imprisonment for a term not exceeding two years, to a fine or to both;
- (b) on summary conviction in England and Wales, to imprisonment for a term not exceeding twelve months, to a fine not exceeding the statutory maximum or to both;
- (c) on summary conviction in Scotland or Northern Ireland, to imprisonment for a term not exceeding six months, to a fine not exceeding the statutory maximum or to both.
- (8) In sub-paragraph (2) “*child*” means a person under the age of eighteen and—
- (a) in paragraph (a), “*local authority*” has the meaning given by section 105(1) of the Children Act 1989;
- (b) in paragraph (b), “*local authority*” has the meaning given by section 93(1) of the Children (Scotland) Act 1995; and
- (c) in paragraph (c), “*authority*” has the meaning given by Article 2 of the Children (Northern Ireland) Order 1995 (S.I. 1995/755 (N.I.2)).
- (9) The reference to an enactment in sub-paragraph (5)(b) includes a reference to an enactment comprised in, or in an instrument made under, an Act of the Scottish Parliament.
#### Unauthorised disclosure of information
#### Consequential amendments
## Editorial notes
[^c17826441]: Act modified (temp. from 1.1.2003) by [The Tax Credits (Appeals) (No. 2) Regulations 2002 (S.I. 2002/3196)](https://www.legislation.gov.uk/uksi/2002/3196), [regs. 1(2)](https://www.legislation.gov.uk/uksi/2002/3196/regulation/1/2), [24](https://www.legislation.gov.uk/uksi/2002/3196/regulation/24), [25](https://www.legislation.gov.uk/uksi/2002/3196/regulation/25)
[^c17781611]: S. 1 partly in force; s. 1 not in force at Royal Assent, see s. 61; s. 1(1)(2) in force at 9.7.2002 by [S.I. 2002/1727](https://www.legislation.gov.uk/uksi/2002/1727), [art. 2](https://www.legislation.gov.uk/uksi/2002/1727/article/2); s. 1(3)(e) in force at 6.4.2003 by [S.I. 2003/938](https://www.legislation.gov.uk/uksi/2003/938), [art. 2](https://www.legislation.gov.uk/uksi/2003/938/article/2) (with [art. 3](https://www.legislation.gov.uk/uksi/2003/938/article/3) and with savings in [S.R. 2003/212](https://www.legislation.gov.uk/nisr/2003/212), [art. 2](https://www.legislation.gov.uk/nisr/2003/212/article/2)); s. 1(3)(a)(f) in force at 6.4.2003 and s. 1(3)(b)(c) in force at 8.4.2003 by [S.I. 2003/962](https://www.legislation.gov.uk/uksi/2003/962), [art. 2(3)(a)(4)(a)](https://www.legislation.gov.uk/uksi/2003/962/article/2/3/a/4/a)
[^c17783691]: S. 3 partly in force; s. 3 not in force at Royal Assent, see s. 61; s. 3(1)(3) in force for certain purposes at 9.7.2002, 1.8.2002 and 1.1.2003 and otherwise in force at 6.4.2003, s. 3(2) in force at 1.1.2003, s. 3(4) in force for certain purposes at 1.8.2002 and s. 3(5)-(8) in force at 9.7.2002 by [S.I. 2002/1727](https://www.legislation.gov.uk/uksi/2002/1727), [art. 2](https://www.legislation.gov.uk/uksi/2002/1727/article/2)
[^c17790741]: S. 4 wholly in force; s. 4 not in force at Royal Assent, see s. 61; s. 4(1) in force at 9.7.2002 and s. 4(2) in force at 1.8. 2002 by [S.I. 2002/1727](https://www.legislation.gov.uk/uksi/2002/1727), [art. 2](https://www.legislation.gov.uk/uksi/2002/1727/article/2)
[^c17790751]: S. 5 wholly in force at 6.4.2003; s. 5 not in force at Royal Assent, see s. 61; s. 5(1) in force and s. 5(3) in force for certain purposes at 1.1.2003 and s. 5(2) in force and s. 5(3) otherwise in force at 6.4.2003 by [S.I. 2002/1727](https://www.legislation.gov.uk/uksi/2002/1727), [art. 2](https://www.legislation.gov.uk/uksi/2002/1727/article/2)
[^c17790771]: S. 7 wholy in force at 6.4.2003; s. 7 not in force at Royal Assent, see s. 61; s. 7(1)-(5) in force for certain purposes at 9.7.2002, 1.8.2002 and 1.1.2003 and otherwise in force at 6.4.2003, s. 7(6)-(9) in force at 9.7.2002 and s. 7(10) in force at 1.8.2002 by [S.I. 2002/1727](https://www.legislation.gov.uk/uksi/2002/1727), [art. 2](https://www.legislation.gov.uk/uksi/2002/1727/article/2) (with [art. 3](https://www.legislation.gov.uk/uksi/2002/1727/article/3) (as substituted ([20](https://www.legislation.gov.uk/uksi/2002/1727/article/20).[8](https://www.legislation.gov.uk/uksi/2002/1727/article/8).[2002](https://www.legislation.gov.uk/uksi/2002/1727/article/2002)) by [S.I. 2002/2158](https://www.legislation.gov.uk/uksi/2002/2158), [art. 2](https://www.legislation.gov.uk/uksi/2002/2158/article/2)))
[^c17790791]: S. 8 wholly in force at 6.4.2003; s. 8 not in force at Royal Assent, see s. 61; s. 8 in force for certain purposes at 9.7.2002, 1.8.2002 and 1.1.2003 and otherwise in force at 6.4.2003 by [S.I. 2002/1727](https://www.legislation.gov.uk/uksi/2002/1727), [art. 2](https://www.legislation.gov.uk/uksi/2002/1727/article/2)
[^c17821791]: S. 9 wholly in force at 6.4.2003; s. 9 not in force at Royal Assent, see s. 61; s. 9 in force for certain purposes at 9.7.2002, 1.8.2002 and 1.1.2003 and otherwise in force at 6.4.2003 by [S.I. 2002/1727](https://www.legislation.gov.uk/uksi/2002/1727), [art. 2](https://www.legislation.gov.uk/uksi/2002/1727/article/2)
[^c17822011]: S. 10 wholly in force at 6.4.2003; s. 10 not in force at Royal Assent, see s. 61; s. 10 in force for certain purposes at 9.7.2002, 1.8.2002 and 1.1.2003 and otherwise in force at 6.4.2003 by [S.I. 2002/1727](https://www.legislation.gov.uk/uksi/2002/1727), [art. 2](https://www.legislation.gov.uk/uksi/2002/1727/article/2)
[^c17822261]: S. 11 wholly in force at 6.4.2003; s. 11 not in force at Royal Assent, see s. 61; s. 11 in force for certain purposes at 9.7.2002, 1.8.2002 and 1.1.2003 and otherwise in force at 6.4.2003 by [S.I. 2002/1727](https://www.legislation.gov.uk/uksi/2002/1727), [art. 2](https://www.legislation.gov.uk/uksi/2002/1727/article/2)
[^c17822271]: S. 12 wholly in force at 6.4.2003; s. 12 not in force at Royal Assent, see s. 61; s. 12(6)-(8) in force at 9.7.2002 and s. 12(1)-(5) in force for certain purposes at 9.7.2002, 1.8.2002 and 1.1.2003 and otherwise in force at 6.4.2003 by [S.I. 2002/1727](https://www.legislation.gov.uk/uksi/2002/1727), [art. 2](https://www.legislation.gov.uk/uksi/2002/1727/article/2)
[^c17822281]: S. 13 wholly in force at 6.4.2003; s. 13 not in force at Royal Assent, see s. 61; s. 13 in force for certain purposes at 9.7.2002, 1.8.2002 and 1.1.2003 and otherwise in force at 6.4.2003 by [S.I. 2002/1727](https://www.legislation.gov.uk/uksi/2002/1727), [art. 2](https://www.legislation.gov.uk/uksi/2002/1727/article/2)
[^c17822441]: S. 14 wholly in force at 1.1.2003; s. 14 not in force at Royal Assent, see s. 61; s. 14(2) in force for certain purposes at 9.7.2002 and otherwise in force at 1.8.2002 and s. 14(1)(3) in force at 1.1.2003 by [S.I. 2002/1727](https://www.legislation.gov.uk/uksi/2002/1727), [art. 2](https://www.legislation.gov.uk/uksi/2002/1727/article/2)
[^c18665821]: S. 15 wholly in force at 1.1.2003; s. 15 not in force at Royal Assent, see s. 61; s. 15(2) in force for certain purposes at 9.7.2002 and otherwise in force at 1.8.2002 and s. 15(1) in force at 1.1.2003 by [S.I. 2002/1727](https://www.legislation.gov.uk/uksi/2002/1727), [art. 2](https://www.legislation.gov.uk/uksi/2002/1727/article/2)
[^c17822471]: S. 16 wholly in force at 1.1.2003; s. 16 not in force at Royal Assent, see s. 61; s. 16(3) in force for certain purposes at 9.7.2002 and s. 16 in force in so far as not already in force at 1.1.2003 by [S.I. 2002/1727](https://www.legislation.gov.uk/uksi/2002/1727), [art. 2](https://www.legislation.gov.uk/uksi/2002/1727/article/2)
[^c17823021]: S. 17 whollly in force at 6.4.2003; s. 17 not in force at Royal Assent, see s. 61; s. 17(10) in force at 9.7.2002 and s. 17(1)-(9) in force at 6.4.2003 by [S.I. 2002/1727](https://www.legislation.gov.uk/uksi/2002/1727), [art. 2](https://www.legislation.gov.uk/uksi/2002/1727/article/2)
[^c17823051]: S. 19 wholly in force at 6.4.2003; s. 19 not in force at Royal Assent, see s. 61; s. 19(2) in force for certain purposes at 9.7.2002 and s. 19 in force in so far as not already in force at 6.4.2003 by [S.I. 2002/1727](https://www.legislation.gov.uk/uksi/2002/1727), [art. 2](https://www.legislation.gov.uk/uksi/2002/1727/article/2)
[^c17823121]: S. 23 wholly in force at 6.4.2003; s. 23 not in force at Royal Assent, see s. 61; s. 23 in force for certain purposes at 1.1.2003 and otherwise in force at 6.4.2003 by [S.I. 2002/1727](https://www.legislation.gov.uk/uksi/2002/1727), [art. 2](https://www.legislation.gov.uk/uksi/2002/1727/article/2)
[^c17823171]: S. 24 wholly in force at 6.4.2003; s. 24 not in force at Royal Assent, see s. 61; s. 24 in force for certain purposes at 9.7.2002, 1.8.2002 and 1.1.2003 and otherwise in force at 6.4.2003 by [S.I. 2002/1727](https://www.legislation.gov.uk/uksi/2002/1727), [art. 2](https://www.legislation.gov.uk/uksi/2002/1727/article/2)
[^c17823231]: S. 25 wholly in force at 6.4.2003; s. 25 not in force at Royal Assent, see s. 61; s. 25(1)(2)(6)(7) in force and s. 25(5) in force for certain purposes at 9.7.2002 and s. 25 in force in so far as not already in force at 6.4.2003 by [S.I. 2002/1727](https://www.legislation.gov.uk/uksi/2002/1727), [art. 2](https://www.legislation.gov.uk/uksi/2002/1727/article/2)
[^c22566461]: Words in s. 25(1) substituted (with effect in accordance with [s. 723(1)](https://www.legislation.gov.uk/ukpga/2003/1/section/723/1) of the amending Act) by [Income Tax (Earnings and Pensions) Act 2003 (c. 1)](https://www.legislation.gov.uk/ukpga/2003/1), [s. 722](https://www.legislation.gov.uk/ukpga/2003/1/section/722), [Sch. 6 para. 265(2)](https://www.legislation.gov.uk/ukpga/2003/1/schedule/6/paragraph/265/2) (with [Sch. 7](https://www.legislation.gov.uk/ukpga/2003/1/schedule/7))
[^c22566481]: Words in s. 25(5) substituted (with effect in accordance with [s. 723(1)](https://www.legislation.gov.uk/ukpga/2003/1/section/723/1) of the amending Act) by [Income Tax (Earnings and Pensions) Act 2003 (c. 1)](https://www.legislation.gov.uk/ukpga/2003/1), [s. 722](https://www.legislation.gov.uk/ukpga/2003/1/section/722), [Sch. 6 para. 265(3)](https://www.legislation.gov.uk/ukpga/2003/1/schedule/6/paragraph/265/3) (with [Sch. 7](https://www.legislation.gov.uk/ukpga/2003/1/schedule/7))
[^c22566501]: S. 25(6) repealed (with effect in accordance with s. 723(1) of the repealing Act) by [Income Tax (Earnings and Pensions) Act 2003 (c. 1)](https://www.legislation.gov.uk/ukpga/2003/1), [ss. 722](https://www.legislation.gov.uk/ukpga/2003/1/section/722), [724(1)](https://www.legislation.gov.uk/ukpga/2003/1/section/724/1), [Sch. 6 para. 265(4)](https://www.legislation.gov.uk/ukpga/2003/1/schedule/6/paragraph/265/4), [Sch. 8 Pt. 1](https://www.legislation.gov.uk/ukpga/2003/1/schedule/8/part/1) (with [Sch. 7](https://www.legislation.gov.uk/ukpga/2003/1/schedule/7))
[^c22566521]: Words in s. 29(5) substituted (with effect in accordance with s. 723(1) of the repealing Act) by [Income Tax (Earnings and Pensions) Act 2003 (c. 1)](https://www.legislation.gov.uk/ukpga/2003/1), [s. 722](https://www.legislation.gov.uk/ukpga/2003/1/section/722), [Sch. 6 para. 266](https://www.legislation.gov.uk/ukpga/2003/1/schedule/6/paragraph/266) (with [Sch. 7](https://www.legislation.gov.uk/ukpga/2003/1/schedule/7))
[^c17823771]: S. 30 wholly in force at 6.4.2003; s. 30 not in force at Royal Assent, see s. 61; s. 30 in force for certain purposes at 1.1.2003 and otherwise in force at 6.4.2003 by [S.I. 2002/1727](https://www.legislation.gov.uk/uksi/2002/1727), [art. 2](https://www.legislation.gov.uk/uksi/2002/1727/article/2)
[^c17823781]: S. 31 wholly in force at 6.4.2003; s. 31 not in force at Royal Assent, see s. 61; s. 31 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](https://www.legislation.gov.uk/uksi/2002/1727), [art. 2](https://www.legislation.gov.uk/uksi/2002/1727/article/2)
[^c17823791]: S. 32 wholly in force at 6.4.2003; s. 32 not in force at Royal Assent, see s. 61; s. 32 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](https://www.legislation.gov.uk/uksi/2002/1727), [art. 2](https://www.legislation.gov.uk/uksi/2002/1727/article/2)
[^c17823881]: S. 34 wholly in force at 6.4.2003; s. 34 not in force at Royal Assent, see s. 61; s. 34 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](https://www.legislation.gov.uk/uksi/2002/1727), [art. 2](https://www.legislation.gov.uk/uksi/2002/1727/article/2)
[^c17823941]: S. 37 wholly in force at 6.4.2003; s. 37 not in force at Royal Assent, see s. 61; s. 37(2)(5) in force for certain purposes at 9.7.2002, s. 37(5)(6) in force for certain purposes at 1.8.2002 and 1.1.2003 and s. 37 in force in so far as not already in force at 6.4.2003 by [S.I. 2002/1727](https://www.legislation.gov.uk/uksi/2002/1727), [art. 2](https://www.legislation.gov.uk/uksi/2002/1727/article/2)
[^c17824451]: S. 38 wholly in force at 6.4.2003; s. 38 not in force at Royal Assent, see s. 61; s. 38 in force for certain purposes at 1.9.2002 and 1.1.2003 and otherwise in force at 6.4.2003 by [S.I.2002/1727](https://www.legislation.gov.uk/uksi/2002/1727), [art. 2](https://www.legislation.gov.uk/uksi/2002/1727/article/2)
[^c17825071]: S. 39 wholly in force at 6.4.2003; s. 39 not in force at Royal Assent, see s. 61; s. 39 in force for certain purposes at 1.9.2002 and 1.1.2003 and otherwise in force at 6.4.2003 by [S.I.2002/1727](https://www.legislation.gov.uk/uksi/2002/1727), [art. 2](https://www.legislation.gov.uk/uksi/2002/1727/article/2)
[^c17826521]: S. 39(1) modified (temp. from 1.1.2003) by [The Tax Credits (Appeals) (No. 2) Regulations 2002 (S.I. 2002/3196)](https://www.legislation.gov.uk/uksi/2002/3196), [regs. 1(2)](https://www.legislation.gov.uk/uksi/2002/3196/regulation/1/2), [4](https://www.legislation.gov.uk/uksi/2002/3196/regulation/4), [5](https://www.legislation.gov.uk/uksi/2002/3196/regulation/5)
[^c17828071]: S. 39(1) modified (temp. from 1.1.2003) by [The Tax Credits (Appeals) Regulations (Northern Ireland) 2002 (S.R. 2002/403)](https://www.legislation.gov.uk/nisr/2002/403), [regs. 1(2)](https://www.legislation.gov.uk/nisr/2002/403/regulation/1/2), [4](https://www.legislation.gov.uk/nisr/2002/403/regulation/4), [5](https://www.legislation.gov.uk/nisr/2002/403/regulation/5)
[^c22566061]: S. 47 wholly in force at 8.4.2003; s. 47 not in force at Royal Assent, see s. 61; s. 47 in force for certain purposes at 1.4.2003 and 6.4.2003 and otherwise in force at 8.4.2003 by [S.I. 2003/962](https://www.legislation.gov.uk/uksi/2003/962), [art. 2(2)(3)(b)(4)(b)](https://www.legislation.gov.uk/uksi/2003/962/article/2/2/3/b/4/b)
[^c22566441]: Pt. 1 modified (6.4.2003) by [The Tax Credits (Immigration) Regulations 2003 (S.I. 2003/653)](https://www.legislation.gov.uk/uksi/2003/653), [regs. 1](https://www.legislation.gov.uk/uksi/2003/653/regulation/1), [4](https://www.legislation.gov.uk/uksi/2003/653/regulation/4) (as amended (6.4.2003 immediately after the coming into force of [S.I. 2003/738](https://www.legislation.gov.uk/uksi/2003/738)) by [S.I. 2003/742](https://www.legislation.gov.uk/uksi/2003/742), [regs. 1(1)](https://www.legislation.gov.uk/uksi/2003/742/regulation/1/1), [56](https://www.legislation.gov.uk/uksi/2003/742/regulation/56) (with [reg. 1(2)](https://www.legislation.gov.uk/uksi/2003/742/regulation/1/2))
[^c22566451]: Pt. 1 modified (6.4.2003 immediately after the coming into force of [S.I. 2003/738](https://www.legislation.gov.uk/uksi/2003/738)) by [The Tax Credits (Polygamous Marriages) Regulations 2003 (S.I. 2003/742)](https://www.legislation.gov.uk/uksi/2003/742), [regs. 1(1)](https://www.legislation.gov.uk/uksi/2003/742/regulation/1/1), [3-21](https://www.legislation.gov.uk/uksi/2003/742/regulation/3) (as amended (6.4.2017) by [S.I. 2017/387](https://www.legislation.gov.uk/uksi/2017/387), [regs. 1](https://www.legislation.gov.uk/uksi/2017/387/regulation/1), [7](https://www.legislation.gov.uk/uksi/2017/387/regulation/7))
[^c22566071]: S. 49 wholly in force at 7.4.2003; s. 49 not in force at Royal Assent, see s. 61; s. 49 in force for certain purposes at 1.4.2003 and otherwise in force at 7.4.2003 by [S.I. 2003/392](https://www.legislation.gov.uk/uksi/2003/392), [art. 2](https://www.legislation.gov.uk/uksi/2003/392/article/2)
[^c22566081]: [S. 50](https://www.legislation.gov.uk/ukpga/2002/21/section/50) wholly in force at 7.4.2003; [s. 50](https://www.legislation.gov.uk/ukpga/2002/21/section/50) not in force at Royal Assent, see [s. 61](https://www.legislation.gov.uk/ukpga/2002/21/section/61); [s. 50](https://www.legislation.gov.uk/ukpga/2002/21/section/50) in force for certain purposes at 1.4.2003 and otherwise in force at 7.4.2003 by [S.I. 2003/392](https://www.legislation.gov.uk/uksi/2003/392), [art. 2](https://www.legislation.gov.uk/uksi/2003/392/article/2)
[^c22566091]: [S. 51](https://www.legislation.gov.uk/ukpga/2002/21/section/51) wholly in force at 7.4.2003; [s. 51](https://www.legislation.gov.uk/ukpga/2002/21/section/51) not in force at Royal Assent, see [s. 61](https://www.legislation.gov.uk/ukpga/2002/21/section/61); [s. 51](https://www.legislation.gov.uk/ukpga/2002/21/section/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](https://www.legislation.gov.uk/uksi/2003/392), [art. 2](https://www.legislation.gov.uk/uksi/2003/392/article/2)
[^c22566101]: [S. 52](https://www.legislation.gov.uk/ukpga/2002/21/section/52) wholly in force at 7.4.2003; [s. 52](https://www.legislation.gov.uk/ukpga/2002/21/section/52) not in force at Royal Assent, see [s. 61](https://www.legislation.gov.uk/ukpga/2002/21/section/61); [s. 52](https://www.legislation.gov.uk/ukpga/2002/21/section/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](https://www.legislation.gov.uk/uksi/2003/392), [art. 2](https://www.legislation.gov.uk/uksi/2003/392/article/2)
[^c1974431]: [S. 54](https://www.legislation.gov.uk/ukpga/2002/21/section/54) wholly in force at 7.4.2003; [s. 54(1)(2)](https://www.legislation.gov.uk/ukpga/2002/21/section/54/1/2) in force at Royal Assent, see [s. 61](https://www.legislation.gov.uk/ukpga/2002/21/section/61); [s. 54(3)-(10)](https://www.legislation.gov.uk/ukpga/2002/21/section/54/3) 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](https://www.legislation.gov.uk/uksi/2003/392), [art. 2](https://www.legislation.gov.uk/uksi/2003/392/article/2)
[^c22566121]: [S. 55](https://www.legislation.gov.uk/ukpga/2002/21/section/55) wholly in force at 7.4.2003; [s. 55](https://www.legislation.gov.uk/ukpga/2002/21/section/55) not in force at Royal Assent, see [s. 61](https://www.legislation.gov.uk/ukpga/2002/21/section/61); [s. 55](https://www.legislation.gov.uk/ukpga/2002/21/section/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](https://www.legislation.gov.uk/uksi/2003/392), [art. 2](https://www.legislation.gov.uk/uksi/2003/392/article/2)
[^c22566131]: [S. 56](https://www.legislation.gov.uk/ukpga/2002/21/section/56) wholly in force at 7.4.2003; [s. 56](https://www.legislation.gov.uk/ukpga/2002/21/section/56) not in force at Royal Assent, see [s. 61](https://www.legislation.gov.uk/ukpga/2002/21/section/61); [s. 56](https://www.legislation.gov.uk/ukpga/2002/21/section/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](https://www.legislation.gov.uk/uksi/2003/392), [art. 2](https://www.legislation.gov.uk/uksi/2003/392/article/2) (with [art. 3](https://www.legislation.gov.uk/uksi/2003/392/article/3))
[^c22566141]: [S. 57](https://www.legislation.gov.uk/ukpga/2002/21/section/57) wholly in force at 7.4.2003; [s. 57](https://www.legislation.gov.uk/ukpga/2002/21/section/57) not in force at Royal Assent, see [s. 61](https://www.legislation.gov.uk/ukpga/2002/21/section/61); [s. 57](https://www.legislation.gov.uk/ukpga/2002/21/section/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](https://www.legislation.gov.uk/uksi/2003/392), [art. 2](https://www.legislation.gov.uk/uksi/2003/392/article/2)
[^c17826021]: [S. 58](https://www.legislation.gov.uk/ukpga/2002/21/section/58) wholly in force at 26.2.2003; [s. 58](https://www.legislation.gov.uk/ukpga/2002/21/section/58) not in force at Royal Assent, see [s. 61](https://www.legislation.gov.uk/ukpga/2002/21/section/61); [s. 58](https://www.legislation.gov.uk/ukpga/2002/21/section/58) in force for certain purposes at 9.7.2002 by [S.I. 2002/1727](https://www.legislation.gov.uk/uksi/2002/1727), [art. 2](https://www.legislation.gov.uk/uksi/2002/1727/article/2); [s. 58](https://www.legislation.gov.uk/ukpga/2002/21/section/58) in force in so far as not already in force at 26.2.2003 by [S.I. 2003/392](https://www.legislation.gov.uk/uksi/2003/392), [art. 2](https://www.legislation.gov.uk/uksi/2003/392/article/2)
[^c17826031]: [S. 59](https://www.legislation.gov.uk/ukpga/2002/21/section/59) wholly in force at 1.4.2003; [s. 59](https://www.legislation.gov.uk/ukpga/2002/21/section/59) not in force at Royal Assent, see [s. 61](https://www.legislation.gov.uk/ukpga/2002/21/section/61); [s. 59](https://www.legislation.gov.uk/ukpga/2002/21/section/59) in force for certain purposes at 1.8.2002 by [S.I. 2002/1727](https://www.legislation.gov.uk/uksi/2002/1727), [art. 2](https://www.legislation.gov.uk/uksi/2002/1727/article/2); [s. 59](https://www.legislation.gov.uk/ukpga/2002/21/section/59) in force for certain purposes at 26.2.2003 and otherwise in force at 1.4.2003 by [S.I. 2003/392](https://www.legislation.gov.uk/uksi/2003/392), [art. 2](https://www.legislation.gov.uk/uksi/2003/392/article/2)
[^c17826071]: [S. 60](https://www.legislation.gov.uk/ukpga/2002/21/section/60) partly in force; [s. 60](https://www.legislation.gov.uk/ukpga/2002/21/section/60) not in force at Royal Assent, see [s. 61](https://www.legislation.gov.uk/ukpga/2002/21/section/61); [s. 60](https://www.legislation.gov.uk/ukpga/2002/21/section/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](https://www.legislation.gov.uk/uksi/2002/1727), [art. 2](https://www.legislation.gov.uk/uksi/2002/1727/article/2); [s. 60](https://www.legislation.gov.uk/ukpga/2002/21/section/60) in force for certain purposes at 26.2.2003, 1.4.2003 and 7.4.2003 by [S.I. 2003/392](https://www.legislation.gov.uk/uksi/2003/392), [art. 2](https://www.legislation.gov.uk/uksi/2003/392/article/2); [s. 60](https://www.legislation.gov.uk/ukpga/2002/21/section/60) in force for certain purposes at 6.4.2003 by [S.I. 2003/938](https://www.legislation.gov.uk/uksi/2003/938), [art. 2](https://www.legislation.gov.uk/uksi/2003/938/article/2), [Sch.](https://www.legislation.gov.uk/uksi/2003/938/schedule) (with [art. 3](https://www.legislation.gov.uk/uksi/2003/938/article/3)) and by S.I 2003/962, {art. 2(3)(c)} (with savings in [S.R. 2003/212](https://www.legislation.gov.uk/nisr/2003/212), [art. 2](https://www.legislation.gov.uk/nisr/2003/212/article/2)); [s. 60](https://www.legislation.gov.uk/ukpga/2002/21/section/60) in force for certain further purposes at 8.4.2003 by [S.I. 2003/962](https://www.legislation.gov.uk/uksi/2003/962), [art. 2(4)(c)](https://www.legislation.gov.uk/uksi/2003/962/article/2/4/c)
[^c17781521]: [S. 61](https://www.legislation.gov.uk/ukpga/2002/21/section/61) power partly exercised: different dates appointed for specified provisions by {[S.I. 2002/1727](https://www.legislation.gov.uk/uksi/2002/1727)}, art. 2, {[S.I. 2003/392](https://www.legislation.gov.uk/uksi/2003/392)}, art. 2, {[S.I. 2003/938](https://www.legislation.gov.uk/uksi/2003/938)}, art. 2, Sch. and {[S.I. 2003/962](https://www.legislation.gov.uk/uksi/2003/962)}, art. 2
[^c18666101]: [Sch. 2](https://www.legislation.gov.uk/ukpga/2002/21/schedule/2) wholly in force at 6.4.2003; [Sch. 2](https://www.legislation.gov.uk/ukpga/2002/21/schedule/2) not in force at Royal Assent, see [s. 61](https://www.legislation.gov.uk/ukpga/2002/21/section/61); [Sch. 2](https://www.legislation.gov.uk/ukpga/2002/21/schedule/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](https://www.legislation.gov.uk/uksi/2002/1727), [art. 2](https://www.legislation.gov.uk/uksi/2002/1727/article/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](https://www.legislation.gov.uk/uksi/2002/1727), [art. 2](https://www.legislation.gov.uk/uksi/2002/1727/article/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](https://www.legislation.gov.uk/uksi/2002/1727), [art. 2](https://www.legislation.gov.uk/uksi/2002/1727/article/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](https://www.legislation.gov.uk/uksi/2002/1727), [art. 2](https://www.legislation.gov.uk/uksi/2002/1727/article/2)
[^c18666161]: [Sch. 2](https://www.legislation.gov.uk/ukpga/2002/21/schedule/2) wholly in force at 6.4.2003; [Sch. 2](https://www.legislation.gov.uk/ukpga/2002/21/schedule/2) not in force at Royal Assent, see [s. 61](https://www.legislation.gov.uk/ukpga/2002/21/section/61); [Sch. 2](https://www.legislation.gov.uk/ukpga/2002/21/schedule/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](https://www.legislation.gov.uk/uksi/2002/1727), [art. 2](https://www.legislation.gov.uk/uksi/2002/1727/article/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](https://www.legislation.gov.uk/uksi/2002/1727), [art. 2](https://www.legislation.gov.uk/uksi/2002/1727/article/2)
[^c18666181]: [Sch. 2](https://www.legislation.gov.uk/ukpga/2002/21/schedule/2) wholly in force at 6.4.2003; [Sch. 2](https://www.legislation.gov.uk/ukpga/2002/21/schedule/2) not in force at Royal Assent, see [s. 61](https://www.legislation.gov.uk/ukpga/2002/21/section/61); [Sch. 2](https://www.legislation.gov.uk/ukpga/2002/21/schedule/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](https://www.legislation.gov.uk/uksi/2002/1727), [art. 2](https://www.legislation.gov.uk/uksi/2002/1727/article/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)](https://www.legislation.gov.uk/ukpga/2003/1), [s. 724(1)](https://www.legislation.gov.uk/ukpga/2003/1/section/724/1), [Sch. 8 Pt. 1](https://www.legislation.gov.uk/ukpga/2003/1/schedule/8/part/1) (with [Sch. 7](https://www.legislation.gov.uk/ukpga/2003/1/schedule/7))
[^c22566201]: [Sch. 4](https://www.legislation.gov.uk/ukpga/2002/21/schedule/4) wholly in force at 7.4.2003; [Sch. 4](https://www.legislation.gov.uk/ukpga/2002/21/schedule/4) not in force at Royal Assent, see [s. 61](https://www.legislation.gov.uk/ukpga/2002/21/section/61); [Sch. 4](https://www.legislation.gov.uk/ukpga/2002/21/schedule/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](https://www.legislation.gov.uk/uksi/2003/392), [art. 2](https://www.legislation.gov.uk/uksi/2003/392/article/2)
[^c22566211]: [Sch. 4](https://www.legislation.gov.uk/ukpga/2002/21/schedule/4) wholly in force at 7.4.2003; [Sch. 4](https://www.legislation.gov.uk/ukpga/2002/21/schedule/4) not in force at Royal Assent, see [s. 61](https://www.legislation.gov.uk/ukpga/2002/21/section/61); [Sch. 4](https://www.legislation.gov.uk/ukpga/2002/21/schedule/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](https://www.legislation.gov.uk/uksi/2003/392), [art. 2](https://www.legislation.gov.uk/uksi/2003/392/article/2)
[^c22566221]: [Sch. 4](https://www.legislation.gov.uk/ukpga/2002/21/schedule/4) wholly in force at 7.4.2003; [Sch. 4](https://www.legislation.gov.uk/ukpga/2002/21/schedule/4) not in force at Royal Assent, see [s. 61](https://www.legislation.gov.uk/ukpga/2002/21/section/61); [Sch. 4](https://www.legislation.gov.uk/ukpga/2002/21/schedule/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](https://www.legislation.gov.uk/uksi/2003/392), [art. 2](https://www.legislation.gov.uk/uksi/2003/392/article/2)
[^c22566231]: [Sch. 4](https://www.legislation.gov.uk/ukpga/2002/21/schedule/4) wholly in force at 7.4.2003; [Sch. 4](https://www.legislation.gov.uk/ukpga/2002/21/schedule/4) not in force at Royal Assent, see [s. 61](https://www.legislation.gov.uk/ukpga/2002/21/section/61); [Sch. 4](https://www.legislation.gov.uk/ukpga/2002/21/schedule/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](https://www.legislation.gov.uk/uksi/2003/392), [art. 2](https://www.legislation.gov.uk/uksi/2003/392/article/2)
[^c22566241]: [Sch. 4](https://www.legislation.gov.uk/ukpga/2002/21/schedule/4) wholly in force at 7.4.2003; [Sch. 4](https://www.legislation.gov.uk/ukpga/2002/21/schedule/4) not in force at Royal Assent, see [s. 61](https://www.legislation.gov.uk/ukpga/2002/21/section/61); [Sch. 4](https://www.legislation.gov.uk/ukpga/2002/21/schedule/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](https://www.legislation.gov.uk/uksi/2003/392), [art. 2](https://www.legislation.gov.uk/uksi/2003/392/article/2)
[^c22566251]: [Sch. 4](https://www.legislation.gov.uk/ukpga/2002/21/schedule/4) wholly in force at 7.4.2003; [Sch. 4](https://www.legislation.gov.uk/ukpga/2002/21/schedule/4) not in force at Royal Assent, see [s. 61](https://www.legislation.gov.uk/ukpga/2002/21/section/61); [Sch. 4](https://www.legislation.gov.uk/ukpga/2002/21/schedule/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](https://www.legislation.gov.uk/uksi/2003/392), [art. 2](https://www.legislation.gov.uk/uksi/2003/392/article/2)
[^c22566261]: [Sch. 4](https://www.legislation.gov.uk/ukpga/2002/21/schedule/4) wholly in force at 7.4.2003; [Sch. 4](https://www.legislation.gov.uk/ukpga/2002/21/schedule/4) not in force at Royal Assent, see [s. 61](https://www.legislation.gov.uk/ukpga/2002/21/section/61); [Sch. 4](https://www.legislation.gov.uk/ukpga/2002/21/schedule/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](https://www.legislation.gov.uk/uksi/2003/392), [art. 2](https://www.legislation.gov.uk/uksi/2003/392/article/2)
[^c22566271]: [Sch. 4](https://www.legislation.gov.uk/ukpga/2002/21/schedule/4) wholly in force at 7.4.2003; [Sch. 4](https://www.legislation.gov.uk/ukpga/2002/21/schedule/4) not in force at Royal Assent, see [s. 61](https://www.legislation.gov.uk/ukpga/2002/21/section/61); [Sch. 4](https://www.legislation.gov.uk/ukpga/2002/21/schedule/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](https://www.legislation.gov.uk/uksi/2003/392), [art. 2](https://www.legislation.gov.uk/uksi/2003/392/article/2)
[^c22566291]: [Sch. 4](https://www.legislation.gov.uk/ukpga/2002/21/schedule/4) wholly in force at 7.4.2003; [Sch. 4](https://www.legislation.gov.uk/ukpga/2002/21/schedule/4) not in force at Royal Assent, see [s. 61](https://www.legislation.gov.uk/ukpga/2002/21/section/61); [Sch. 4](https://www.legislation.gov.uk/ukpga/2002/21/schedule/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](https://www.legislation.gov.uk/uksi/2003/392), [art. 2](https://www.legislation.gov.uk/uksi/2003/392/article/2)
[^c22566311]: [Sch. 4](https://www.legislation.gov.uk/ukpga/2002/21/schedule/4) wholly in force at 7.4.2003; [Sch. 4](https://www.legislation.gov.uk/ukpga/2002/21/schedule/4) not in force at Royal Assent, see [s. 61](https://www.legislation.gov.uk/ukpga/2002/21/section/61); [Sch. 4](https://www.legislation.gov.uk/ukpga/2002/21/schedule/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](https://www.legislation.gov.uk/uksi/2003/392), [art. 2](https://www.legislation.gov.uk/uksi/2003/392/article/2)
[^c22566321]: [Sch. 4](https://www.legislation.gov.uk/ukpga/2002/21/schedule/4) wholly in force at 7.4.2003; [Sch. 4](https://www.legislation.gov.uk/ukpga/2002/21/schedule/4) not in force at Royal Assent, see [s. 61](https://www.legislation.gov.uk/ukpga/2002/21/section/61); [Sch. 4](https://www.legislation.gov.uk/ukpga/2002/21/schedule/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](https://www.legislation.gov.uk/uksi/2003/392), [art. 2](https://www.legislation.gov.uk/uksi/2003/392/article/2)
[^c22566331]: [Sch. 4](https://www.legislation.gov.uk/ukpga/2002/21/schedule/4) wholly in force at 7.4.2003; [Sch. 4](https://www.legislation.gov.uk/ukpga/2002/21/schedule/4) not in force at Royal Assent, see [s. 61](https://www.legislation.gov.uk/ukpga/2002/21/section/61); [Sch. 4](https://www.legislation.gov.uk/ukpga/2002/21/schedule/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](https://www.legislation.gov.uk/uksi/2003/392), [art. 2](https://www.legislation.gov.uk/uksi/2003/392/article/2)
[^c22566341]: [Sch. 4](https://www.legislation.gov.uk/ukpga/2002/21/schedule/4) wholly in force at 7.4.2003; [Sch. 4](https://www.legislation.gov.uk/ukpga/2002/21/schedule/4) not in force at Royal Assent, see [s. 61](https://www.legislation.gov.uk/ukpga/2002/21/section/61); [Sch. 4](https://www.legislation.gov.uk/ukpga/2002/21/schedule/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](https://www.legislation.gov.uk/uksi/2003/392), [art. 2](https://www.legislation.gov.uk/uksi/2003/392/article/2)
[^c22566351]: [Sch. 4](https://www.legislation.gov.uk/ukpga/2002/21/schedule/4) wholly in force at 7.4.2003; [Sch. 4](https://www.legislation.gov.uk/ukpga/2002/21/schedule/4) not in force at Royal Assent, see [s. 61](https://www.legislation.gov.uk/ukpga/2002/21/section/61); [Sch. 4](https://www.legislation.gov.uk/ukpga/2002/21/schedule/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](https://www.legislation.gov.uk/uksi/2003/392), [art. 2](https://www.legislation.gov.uk/uksi/2003/392/article/2)
[^c22566361]: [Sch. 4](https://www.legislation.gov.uk/ukpga/2002/21/schedule/4) wholly in force at 7.4.2003; [Sch. 4](https://www.legislation.gov.uk/ukpga/2002/21/schedule/4) not in force at Royal Assent, see [s. 61](https://www.legislation.gov.uk/ukpga/2002/21/section/61); [Sch. 4](https://www.legislation.gov.uk/ukpga/2002/21/schedule/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](https://www.legislation.gov.uk/uksi/2003/392), [art. 2](https://www.legislation.gov.uk/uksi/2003/392/article/2)
[^c22566371]: [Sch. 4](https://www.legislation.gov.uk/ukpga/2002/21/schedule/4) wholly in force at 7.4.2003; [Sch. 4](https://www.legislation.gov.uk/ukpga/2002/21/schedule/4) not in force at Royal Assent, see [s. 61](https://www.legislation.gov.uk/ukpga/2002/21/section/61); [Sch. 4](https://www.legislation.gov.uk/ukpga/2002/21/schedule/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](https://www.legislation.gov.uk/uksi/2003/392), [art. 2](https://www.legislation.gov.uk/uksi/2003/392/article/2)
[^c22566381]: [Sch. 4](https://www.legislation.gov.uk/ukpga/2002/21/schedule/4) wholly in force at 7.4.2003; [Sch. 4](https://www.legislation.gov.uk/ukpga/2002/21/schedule/4) not in force at Royal Assent, see [s. 61](https://www.legislation.gov.uk/ukpga/2002/21/section/61); [Sch. 4](https://www.legislation.gov.uk/ukpga/2002/21/schedule/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](https://www.legislation.gov.uk/uksi/2003/392), [art. 2](https://www.legislation.gov.uk/uksi/2003/392/article/2)
[^c22566391]: [Sch. 4](https://www.legislation.gov.uk/ukpga/2002/21/schedule/4) wholly in force at 7.4.2003; [Sch. 4](https://www.legislation.gov.uk/ukpga/2002/21/schedule/4) not in force at Royal Assent, see [s. 61](https://www.legislation.gov.uk/ukpga/2002/21/section/61); [Sch. 4](https://www.legislation.gov.uk/ukpga/2002/21/schedule/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](https://www.legislation.gov.uk/uksi/2003/392), [art. 2](https://www.legislation.gov.uk/uksi/2003/392/article/2)
[^c22566401]: [Sch. 4](https://www.legislation.gov.uk/ukpga/2002/21/schedule/4) wholly in force at 7.4.2003; [Sch. 4](https://www.legislation.gov.uk/ukpga/2002/21/schedule/4) not in force at Royal Assent, see [s. 61](https://www.legislation.gov.uk/ukpga/2002/21/section/61); [Sch. 4](https://www.legislation.gov.uk/ukpga/2002/21/schedule/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](https://www.legislation.gov.uk/uksi/2003/392), [art. 2](https://www.legislation.gov.uk/uksi/2003/392/article/2)
[^c22566411]: [Sch. 4](https://www.legislation.gov.uk/ukpga/2002/21/schedule/4) wholly in force at 7.4.2003; [Sch. 4](https://www.legislation.gov.uk/ukpga/2002/21/schedule/4) not in force at Royal Assent, see [s. 61](https://www.legislation.gov.uk/ukpga/2002/21/section/61); [Sch. 4](https://www.legislation.gov.uk/ukpga/2002/21/schedule/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](https://www.legislation.gov.uk/uksi/2003/392), [art. 2](https://www.legislation.gov.uk/uksi/2003/392/article/2)
[^c22566421]: [Sch. 4](https://www.legislation.gov.uk/ukpga/2002/21/schedule/4) wholly in force at 7.4.2003; [Sch. 4](https://www.legislation.gov.uk/ukpga/2002/21/schedule/4) not in force at Royal Assent, see [s. 61](https://www.legislation.gov.uk/ukpga/2002/21/section/61); [Sch. 4](https://www.legislation.gov.uk/ukpga/2002/21/schedule/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](https://www.legislation.gov.uk/uksi/2003/392), [art. 2](https://www.legislation.gov.uk/uksi/2003/392/article/2)
[^c18672351]: [Sch. 5](https://www.legislation.gov.uk/ukpga/2002/21/schedule/5) wholly in force at 1.4.2003; [Sch. 5](https://www.legislation.gov.uk/ukpga/2002/21/schedule/5) not in force at Royal Assent, see [s. 61](https://www.legislation.gov.uk/ukpga/2002/21/section/61); [Sch. 5](https://www.legislation.gov.uk/ukpga/2002/21/schedule/5) in force for certain purposes at 1.8.2002 by [S.I. 2002/1727](https://www.legislation.gov.uk/uksi/2002/1727), [art. 2](https://www.legislation.gov.uk/uksi/2002/1727/article/2); [Sch. 5](https://www.legislation.gov.uk/ukpga/2002/21/schedule/5) in force for certain further purposes at 26.2.2003 and otherwise in force at 1.4.2003 by [S.I. 2003/392](https://www.legislation.gov.uk/uksi/2003/392), [art. 2](https://www.legislation.gov.uk/uksi/2003/392/article/2)
[^c18672371]: [Sch. 5](https://www.legislation.gov.uk/ukpga/2002/21/schedule/5) wholly in force at 1.4.2003; [Sch. 5](https://www.legislation.gov.uk/ukpga/2002/21/schedule/5) not in force at Royal Assent, see [s. 61](https://www.legislation.gov.uk/ukpga/2002/21/section/61); [Sch. 5](https://www.legislation.gov.uk/ukpga/2002/21/schedule/5) in force for certain purposes at 1.8.2002 by [S.I. 2002/1727](https://www.legislation.gov.uk/uksi/2002/1727), [art. 2](https://www.legislation.gov.uk/uksi/2002/1727/article/2); [Sch. 5](https://www.legislation.gov.uk/ukpga/2002/21/schedule/5) in force for certain further purposes at 26.2.2003 and otherwise in force at 1.4.2003 by [S.I. 2003/392](https://www.legislation.gov.uk/uksi/2003/392), [art. 2](https://www.legislation.gov.uk/uksi/2003/392/article/2)
[^c18672381]: [Sch. 5](https://www.legislation.gov.uk/ukpga/2002/21/schedule/5) wholly in force at 1.4.2003; [Sch. 5](https://www.legislation.gov.uk/ukpga/2002/21/schedule/5) not in force at Royal Assent, see [s. 61](https://www.legislation.gov.uk/ukpga/2002/21/section/61); [Sch. 5](https://www.legislation.gov.uk/ukpga/2002/21/schedule/5) in force for certain purposes at 1.8.2002 by [S.I. 2002/1727](https://www.legislation.gov.uk/uksi/2002/1727), [art. 2](https://www.legislation.gov.uk/uksi/2002/1727/article/2); [Sch. 5](https://www.legislation.gov.uk/ukpga/2002/21/schedule/5) in force for certain further purposes at 26.2.2003 and otherwise in force at 1.4.2003 by [S.I. 2003/392](https://www.legislation.gov.uk/uksi/2003/392), [art. 2](https://www.legislation.gov.uk/uksi/2003/392/article/2)
[^c18672391]: [Sch. 5](https://www.legislation.gov.uk/ukpga/2002/21/schedule/5) wholly in force at 1.4.2003; [Sch. 5](https://www.legislation.gov.uk/ukpga/2002/21/schedule/5) not in force at Royal Assent, see [s. 61](https://www.legislation.gov.uk/ukpga/2002/21/section/61); [Sch. 5](https://www.legislation.gov.uk/ukpga/2002/21/schedule/5) in force for certain purposes at 1.8.2002 by [S.I. 2002/1727](https://www.legislation.gov.uk/uksi/2002/1727), [art. 2](https://www.legislation.gov.uk/uksi/2002/1727/article/2); [Sch. 5](https://www.legislation.gov.uk/ukpga/2002/21/schedule/5) in force for certain further purposes at 26.2.2003 and otherwise in force at 1.4.2003 by [S.I. 2003/392](https://www.legislation.gov.uk/uksi/2003/392), [art. 2](https://www.legislation.gov.uk/uksi/2003/392/article/2)
[^c18672401]: [Sch. 5](https://www.legislation.gov.uk/ukpga/2002/21/schedule/5) wholly in force at 1.4.2003; [Sch. 5](https://www.legislation.gov.uk/ukpga/2002/21/schedule/5) not in force at Royal Assent, see [s. 61](https://www.legislation.gov.uk/ukpga/2002/21/section/61); [Sch. 5](https://www.legislation.gov.uk/ukpga/2002/21/schedule/5) in force for certain purposes at 1.8.2002 by [S.I. 2002/1727](https://www.legislation.gov.uk/uksi/2002/1727), [art. 2](https://www.legislation.gov.uk/uksi/2002/1727/article/2); [Sch. 5](https://www.legislation.gov.uk/ukpga/2002/21/schedule/5) in force for certain further purposes at 26.2.2003 and otherwise in force at 1.4.2003 by [S.I. 2003/392](https://www.legislation.gov.uk/uksi/2003/392), [art. 2](https://www.legislation.gov.uk/uksi/2003/392/article/2)
[^c18672411]: [Sch. 5](https://www.legislation.gov.uk/ukpga/2002/21/schedule/5) wholly in force at 1.4.2003; [Sch. 5](https://www.legislation.gov.uk/ukpga/2002/21/schedule/5) not in force at Royal Assent, see [s. 61](https://www.legislation.gov.uk/ukpga/2002/21/section/61); [Sch. 5](https://www.legislation.gov.uk/ukpga/2002/21/schedule/5) in force for certain purposes at 1.8.2002 by [S.I. 2002/1727](https://www.legislation.gov.uk/uksi/2002/1727), [art. 2](https://www.legislation.gov.uk/uksi/2002/1727/article/2); [Sch. 5](https://www.legislation.gov.uk/ukpga/2002/21/schedule/5) in force for certain further purposes at 26.2.2003 and otherwise in force at 1.4.2003 by [S.I. 2003/392](https://www.legislation.gov.uk/uksi/2003/392), [art. 2](https://www.legislation.gov.uk/uksi/2003/392/article/2)
[^c18672421]: [Sch. 5](https://www.legislation.gov.uk/ukpga/2002/21/schedule/5) wholly in force at 1.4.2003; [Sch. 5](https://www.legislation.gov.uk/ukpga/2002/21/schedule/5) not in force at Royal Assent, see [s. 61](https://www.legislation.gov.uk/ukpga/2002/21/section/61); [Sch. 5](https://www.legislation.gov.uk/ukpga/2002/21/schedule/5) in force for certain purposes at 1.8.2002 by [S.I. 2002/1727](https://www.legislation.gov.uk/uksi/2002/1727), [art. 2](https://www.legislation.gov.uk/uksi/2002/1727/article/2); [Sch. 5](https://www.legislation.gov.uk/ukpga/2002/21/schedule/5) in force for certain further purposes at 26.2.2003 and otherwise in force at 1.4.2003 by [S.I. 2003/392](https://www.legislation.gov.uk/uksi/2003/392), [art. 2](https://www.legislation.gov.uk/uksi/2003/392/article/2)
[^c18672431]: [Sch. 5](https://www.legislation.gov.uk/ukpga/2002/21/schedule/5) wholly in force at 1.4.2003; [Sch. 5](https://www.legislation.gov.uk/ukpga/2002/21/schedule/5) not in force at Royal Assent, see [s. 61](https://www.legislation.gov.uk/ukpga/2002/21/section/61); [Sch. 5](https://www.legislation.gov.uk/ukpga/2002/21/schedule/5) in force for certain purposes at 1.8.2002 by [S.I. 2002/1727](https://www.legislation.gov.uk/uksi/2002/1727), [art. 2](https://www.legislation.gov.uk/uksi/2002/1727/article/2); [Sch. 5](https://www.legislation.gov.uk/ukpga/2002/21/schedule/5) in force for certain further purposes at 26.2.2003 and otherwise in force at 1.4.2003 by [S.I. 2003/392](https://www.legislation.gov.uk/uksi/2003/392), [art. 2](https://www.legislation.gov.uk/uksi/2003/392/article/2)
[^c18672451]: [Sch. 5](https://www.legislation.gov.uk/ukpga/2002/21/schedule/5) wholly in force at 1.4.2003; [Sch. 5](https://www.legislation.gov.uk/ukpga/2002/21/schedule/5) not in force at Royal Assent, see [s. 61](https://www.legislation.gov.uk/ukpga/2002/21/section/61); [Sch. 5](https://www.legislation.gov.uk/ukpga/2002/21/schedule/5) in force for certain purposes at 1.8.2002 by [S.I. 2002/1727](https://www.legislation.gov.uk/uksi/2002/1727), [art. 2](https://www.legislation.gov.uk/uksi/2002/1727/article/2); [Sch. 5](https://www.legislation.gov.uk/ukpga/2002/21/schedule/5) in force for certain further purposes at 26.2.2003 and otherwise in force at 1.4.2003 by [S.I. 2003/392](https://www.legislation.gov.uk/uksi/2003/392), [art. 2](https://www.legislation.gov.uk/uksi/2003/392/article/2)
[^c18672461]: [Sch. 5](https://www.legislation.gov.uk/ukpga/2002/21/schedule/5) wholly in force at 1.4.2003; [Sch. 5](https://www.legislation.gov.uk/ukpga/2002/21/schedule/5) not in force at Royal Assent, see [s. 61](https://www.legislation.gov.uk/ukpga/2002/21/section/61); [Sch. 5](https://www.legislation.gov.uk/ukpga/2002/21/schedule/5) in force for certain purposes at 1.8.2002 by [S.I. 2002/1727](https://www.legislation.gov.uk/uksi/2002/1727), [art. 2](https://www.legislation.gov.uk/uksi/2002/1727/article/2); [Sch. 5](https://www.legislation.gov.uk/ukpga/2002/21/schedule/5) in force for certain further purposes at 26.2.2003 and otherwise in force at 1.4.2003 by [S.I. 2003/392](https://www.legislation.gov.uk/uksi/2003/392), [art. 2](https://www.legislation.gov.uk/uksi/2003/392/article/2)
[^c18672471]: [Sch. 5](https://www.legislation.gov.uk/ukpga/2002/21/schedule/5) wholly in force at 1.4.2003; [Sch. 5](https://www.legislation.gov.uk/ukpga/2002/21/schedule/5) not in force at Royal Assent, see [s. 61](https://www.legislation.gov.uk/ukpga/2002/21/section/61); [Sch. 5](https://www.legislation.gov.uk/ukpga/2002/21/schedule/5) in force for certain purposes at 1.8.2002 by [S.I. 2002/1727](https://www.legislation.gov.uk/uksi/2002/1727), [art. 2](https://www.legislation.gov.uk/uksi/2002/1727/article/2); [Sch. 5](https://www.legislation.gov.uk/ukpga/2002/21/schedule/5) in force for certain further purposes at 26.2.2003 and otherwise in force at 1.4.2003 by [S.I. 2003/392](https://www.legislation.gov.uk/uksi/2003/392), [art. 2](https://www.legislation.gov.uk/uksi/2003/392/article/2)
[^c22566571]: Sch. 5 para. 10A inserted (15.11.2004) by [Children Act 2004 (c. 31)](https://www.legislation.gov.uk/ukpga/2004/31), [ss. 63](https://www.legislation.gov.uk/ukpga/2004/31/section/63), [67(7)(k)](https://www.legislation.gov.uk/ukpga/2004/31/section/67/7/k)
[^c17826111]: [Sch. 6](https://www.legislation.gov.uk/ukpga/2002/21/schedule/6) partly in force; [Sch. 6](https://www.legislation.gov.uk/ukpga/2002/21/schedule/6) not in force at Royal Assent, see [s. 61](https://www.legislation.gov.uk/ukpga/2002/21/section/61); [Sch. 6](https://www.legislation.gov.uk/ukpga/2002/21/schedule/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](https://www.legislation.gov.uk/uksi/2002/1727), [art. 2](https://www.legislation.gov.uk/uksi/2002/1727/article/2); [Sch. 6](https://www.legislation.gov.uk/ukpga/2002/21/schedule/6) in force for certain purposes at 26.2.2003, 1.4.2003 and 7.4.2003 by [S.I. 2003/392](https://www.legislation.gov.uk/uksi/2003/392), [art. 2](https://www.legislation.gov.uk/uksi/2003/392/article/2); [Sch. 6](https://www.legislation.gov.uk/ukpga/2002/21/schedule/6) in force for certain purposes at 6.4.2003 by [S.I. 2003/938](https://www.legislation.gov.uk/uksi/2003/938), [art. 2](https://www.legislation.gov.uk/uksi/2003/938/article/2), [Sch.](https://www.legislation.gov.uk/uksi/2003/938/schedule) (with [art. 3](https://www.legislation.gov.uk/uksi/2003/938/article/3)) and by [S.I. 2003/962](https://www.legislation.gov.uk/uksi/2003/962), [art. 2(3)(e)](https://www.legislation.gov.uk/uksi/2003/962/article/2/3/e), [Sch. 1](https://www.legislation.gov.uk/uksi/2003/962/schedule/1) (with [arts. 3](https://www.legislation.gov.uk/uksi/2003/962/article/3), [4](https://www.legislation.gov.uk/uksi/2003/962/article/4) and with savings and transitional provisions in [S.R. 2003/212](https://www.legislation.gov.uk/nisr/2003/212), [arts. 2](https://www.legislation.gov.uk/nisr/2003/212/article/2), [4](https://www.legislation.gov.uk/nisr/2003/212/article/4)); [Sch. 6](https://www.legislation.gov.uk/ukpga/2002/21/schedule/6) in force for certain further purposes at 8.4.2003 by [S.I. 2003/962](https://www.legislation.gov.uk/uksi/2003/962), [art. 2(4)(e)](https://www.legislation.gov.uk/uksi/2003/962/article/2/4/e), [Sch. 2](https://www.legislation.gov.uk/uksi/2003/962/schedule/2) (with [arts. 3-5](https://www.legislation.gov.uk/uksi/2003/962/article/3))
[^key-d763a8eeb2487028fa09a8dc072d67a7]: S. 5(2) excluded (17.3.2005) by [Tax Credits Act 2002 (Transitional Provisions) Order 2005 (S.I. 2005/773)](https://www.legislation.gov.uk/uksi/2005/773), [art. 6](https://www.legislation.gov.uk/uksi/2005/773/article/6)
[^key-79c0fb7ee1dfe66e343d13e7b3c81fc8]: Sch. 3 para. 2 repealed (1.4.2005) by [Courts Act 2003 (c. 39)](https://www.legislation.gov.uk/ukpga/2003/39), [s. 110(1)](https://www.legislation.gov.uk/ukpga/2003/39/section/110/1), [Sch. 10](https://www.legislation.gov.uk/ukpga/2003/39/schedule/10); [S.I. 2005/910](https://www.legislation.gov.uk/uksi/2005/910), [art. 3(aa)](https://www.legislation.gov.uk/uksi/2005/910/article/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)](https://www.legislation.gov.uk/uksi/2005/828), [arts. 1](https://www.legislation.gov.uk/uksi/2005/828/article/1), [2](https://www.legislation.gov.uk/uksi/2005/828/article/2)
[^key-fe9112bc1c5c2aaa101265fe38244804]: S. 2 substituted (18.4.2005) by [Commissioners for Revenue and Customs Act 2005 (c. 11)](https://www.legislation.gov.uk/ukpga/2005/11), [s. 53(1)](https://www.legislation.gov.uk/ukpga/2005/11/section/53/1), [Sch. 4 para. 88](https://www.legislation.gov.uk/ukpga/2005/11/schedule/4/paragraph/88); [S.I. 2005/1126](https://www.legislation.gov.uk/uksi/2005/1126), [art. 2(2)(h)](https://www.legislation.gov.uk/uksi/2005/1126/article/2/2/h)
[^key-4717affa7d4dd49ea5f1dfd576cc2fc5]: S. 40(1)(a) repealed (18.4.2005) by [Commissioners for Revenue and Customs Act 2005 (c. 11)](https://www.legislation.gov.uk/ukpga/2005/11), [s. 53(1)](https://www.legislation.gov.uk/ukpga/2005/11/section/53/1), [Sch. 4 para. 89](https://www.legislation.gov.uk/ukpga/2005/11/schedule/4/paragraph/89), [Sch. 5](https://www.legislation.gov.uk/ukpga/2005/11/schedule/5); [S.I. 2005/1126](https://www.legislation.gov.uk/uksi/2005/1126), [art. 2(2)(h)(i)](https://www.legislation.gov.uk/uksi/2005/1126/article/2/2/h/i)
[^key-24fd110dc579e2df4ed661caca52bafb]: [S. 53](https://www.legislation.gov.uk/ukpga/2002/21/section/53) substituted (18.4.2005) by [Commissioners for Revenue and Customs Act 2005 (c. 11)](https://www.legislation.gov.uk/ukpga/2005/11), [s. 53(1)](https://www.legislation.gov.uk/ukpga/2005/11/section/53/1), [Sch. 4 para. 90](https://www.legislation.gov.uk/ukpga/2005/11/schedule/4/paragraph/90); [S.I. 2005/1126](https://www.legislation.gov.uk/uksi/2005/1126), [art. 2(2)(h)](https://www.legislation.gov.uk/uksi/2005/1126/article/2/2/h)
[^key-47a1b14f588a7e228464e7a1f4f4612a]: Sch. 5 para. 2 repealed (18.4.2005) by [Commissioners for Revenue and Customs Act 2005 (c. 11)](https://www.legislation.gov.uk/ukpga/2005/11), [s. 53(1)](https://www.legislation.gov.uk/ukpga/2005/11/section/53/1), [Sch. 4 para. 91](https://www.legislation.gov.uk/ukpga/2005/11/schedule/4/paragraph/91), [Sch. 5](https://www.legislation.gov.uk/ukpga/2005/11/schedule/5); [S.I. 2005/1126](https://www.legislation.gov.uk/uksi/2005/1126), [art. 2(2)(h)(i)](https://www.legislation.gov.uk/uksi/2005/1126/article/2/2/h/i)
[^key-48154f955b45241ac67590a3f9ca0a9b]: Word in s. 11(6)(b) substituted (5.12.2005) by [Civil Partnership Act 2004 (c. 33)](https://www.legislation.gov.uk/ukpga/2004/33), [s. 263(8)(d)](https://www.legislation.gov.uk/ukpga/2004/33/section/263/8/d), [Sch. 24 para. 145](https://www.legislation.gov.uk/ukpga/2004/33/schedule/24/paragraph/145); [S.I. 2005/3175](https://www.legislation.gov.uk/uksi/2005/3175), [art. 2(1)](https://www.legislation.gov.uk/uksi/2005/3175/article/2/1), [Sch. 1](https://www.legislation.gov.uk/uksi/2005/3175/schedule/1)
[^key-326f9a33a744b6137f29416a55c7c7a2]: Words in s. 11(6)(c) substituted (5.12.2005) by [Civil Partnership Act 2004 (c. 33)](https://www.legislation.gov.uk/ukpga/2004/33), [s. 263(8)(d)](https://www.legislation.gov.uk/ukpga/2004/33/section/263/8/d), [Sch. 24 para. 145](https://www.legislation.gov.uk/ukpga/2004/33/schedule/24/paragraph/145); [S.I. 2005/3175](https://www.legislation.gov.uk/uksi/2005/3175), [art. 2(1)](https://www.legislation.gov.uk/uksi/2005/3175/article/2/1), [Sch. 1](https://www.legislation.gov.uk/uksi/2005/3175/schedule/1)
[^key-521f7e04342433938e8918cfa563b023]: Word in s. 17(10)(b) substituted (5.12.2005) by [Civil Partnership Act 2004 (c. 33)](https://www.legislation.gov.uk/ukpga/2004/33), [s. 263(8)(d)](https://www.legislation.gov.uk/ukpga/2004/33/section/263/8/d), [Sch. 24 para. 145](https://www.legislation.gov.uk/ukpga/2004/33/schedule/24/paragraph/145); [S.I. 2005/3175](https://www.legislation.gov.uk/uksi/2005/3175), [art. 2(1)](https://www.legislation.gov.uk/uksi/2005/3175/article/2/1), [Sch. 1](https://www.legislation.gov.uk/uksi/2005/3175/schedule/1)
[^key-15c04a9e0c7be01d10806e2498bb22d9]: Words in s. 17(10)(b) substituted (5.12.2005) by [Civil Partnership Act 2004 (c. 33)](https://www.legislation.gov.uk/ukpga/2004/33), [s. 263(8)(d)](https://www.legislation.gov.uk/ukpga/2004/33/section/263/8/d), [Sch. 24 para. 146](https://www.legislation.gov.uk/ukpga/2004/33/schedule/24/paragraph/146); [S.I. 2005/3175](https://www.legislation.gov.uk/uksi/2005/3175), [art. 2(1)](https://www.legislation.gov.uk/uksi/2005/3175/article/2/1), [Sch. 1](https://www.legislation.gov.uk/uksi/2005/3175/schedule/1)
[^key-b6ac72ce6b64c0ab0d4c94b734bf5a79]: Word in s. 24(2) substituted (5.12.2005) by [Civil Partnership Act 2004 (c. 33)](https://www.legislation.gov.uk/ukpga/2004/33), [s. 263(8)(d)](https://www.legislation.gov.uk/ukpga/2004/33/section/263/8/d), [Sch. 24 para. 145](https://www.legislation.gov.uk/ukpga/2004/33/schedule/24/paragraph/145); [S.I. 2005/3175](https://www.legislation.gov.uk/uksi/2005/3175), [art. 2(1)](https://www.legislation.gov.uk/uksi/2005/3175/article/2/1), [Sch. 1](https://www.legislation.gov.uk/uksi/2005/3175/schedule/1)
[^key-c12cb6369d1865b16bf5cb8893baaa5e]: S. 3(5A) substituted for s. 3(5)(6) (5.12.2005) by [Civil Partnership Act 2004 (c. 33)](https://www.legislation.gov.uk/ukpga/2004/33), [s. 263(8)(d)](https://www.legislation.gov.uk/ukpga/2004/33/section/263/8/d), [Sch. 24 para. 144(3)](https://www.legislation.gov.uk/ukpga/2004/33/schedule/24/paragraph/144/3); [S.I. 2005/3175](https://www.legislation.gov.uk/uksi/2005/3175), [art. 2(1)](https://www.legislation.gov.uk/uksi/2005/3175/article/2/1), [Sch. 1](https://www.legislation.gov.uk/uksi/2005/3175/schedule/1)
[^key-38acd92b6fbd0eef3c50179b125b30d9]: Words in s. 3(3)(a) substituted (5.12.2005) by [Civil Partnership Act 2004 (c. 33)](https://www.legislation.gov.uk/ukpga/2004/33), [s. 263(8)(d)](https://www.legislation.gov.uk/ukpga/2004/33/section/263/8/d), [Sch. 24 para. 144(2)](https://www.legislation.gov.uk/ukpga/2004/33/schedule/24/paragraph/144/2); [S.I. 2005/3175](https://www.legislation.gov.uk/uksi/2005/3175), [art. 2(1)](https://www.legislation.gov.uk/uksi/2005/3175/article/2/1), [Sch. 1](https://www.legislation.gov.uk/uksi/2005/3175/schedule/1)
[^key-e3157cf9e2d774830475473a72888870]: Word in s. 32(6) substituted (5.12.2005) by [Civil Partnership Act 2004 (c. 33)](https://www.legislation.gov.uk/ukpga/2004/33), [s. 263(8)(d)](https://www.legislation.gov.uk/ukpga/2004/33/section/263/8/d), [Sch. 24 para. 145](https://www.legislation.gov.uk/ukpga/2004/33/schedule/24/paragraph/145); [S.I. 2005/3175](https://www.legislation.gov.uk/uksi/2005/3175), [art. 2(1)](https://www.legislation.gov.uk/uksi/2005/3175/article/2/1), [Sch. 1](https://www.legislation.gov.uk/uksi/2005/3175/schedule/1)
[^key-7ecbd94f7220973a1ba51959b7e7a076]: Word in s. 4(1)(g) substituted (5.12.2005) by [Civil Partnership Act 2004 (c. 33)](https://www.legislation.gov.uk/ukpga/2004/33), [s. 263(8)(d)](https://www.legislation.gov.uk/ukpga/2004/33/section/263/8/d), [Sch. 24 para. 145](https://www.legislation.gov.uk/ukpga/2004/33/schedule/24/paragraph/145); [S.I. 2005/3175](https://www.legislation.gov.uk/uksi/2005/3175), [art. 2(1)](https://www.legislation.gov.uk/uksi/2005/3175/article/2/1), [Sch. 1](https://www.legislation.gov.uk/uksi/2005/3175/schedule/1)
[^key-abbd48c94d395e7d3ebb47488a0099fa]: Words in s. 4(1)(g) substituted (5.12.2005) by [Civil Partnership Act 2004 (c. 33)](https://www.legislation.gov.uk/ukpga/2004/33), [s. 263(8)(d)](https://www.legislation.gov.uk/ukpga/2004/33/section/263/8/d), [Sch. 24 para. 146](https://www.legislation.gov.uk/ukpga/2004/33/schedule/24/paragraph/146); [S.I. 2005/3175](https://www.legislation.gov.uk/uksi/2005/3175), [art. 2(1)](https://www.legislation.gov.uk/uksi/2005/3175/article/2/1), [Sch. 1](https://www.legislation.gov.uk/uksi/2005/3175/schedule/1)
[^key-55e9fe1d7b72af764a676b82a7888829]: S. 48(1): s. 48 renumbered as s. 48(1) (5.12.2005) by [Civil Partnership Act 2004 (c. 33)](https://www.legislation.gov.uk/ukpga/2004/33), [s. 263(8)(d)](https://www.legislation.gov.uk/ukpga/2004/33/section/263/8/d), [Sch. 24 para. 147(1)](https://www.legislation.gov.uk/ukpga/2004/33/schedule/24/paragraph/147/1); [S.I. 2005/3175](https://www.legislation.gov.uk/uksi/2005/3175), [art. 2(1)](https://www.legislation.gov.uk/uksi/2005/3175/article/2/1), [Sch. 1](https://www.legislation.gov.uk/uksi/2005/3175/schedule/1)
[^key-6e058fa8427c070fa1814b4d9c3c9828]: S. 48(2) inserted (5.12.2005) by [Civil Partnership Act 2004 (c. 33)](https://www.legislation.gov.uk/ukpga/2004/33), [s. 263(8)(d)](https://www.legislation.gov.uk/ukpga/2004/33/section/263/8/d), [Sch. 24 para. 147(3)](https://www.legislation.gov.uk/ukpga/2004/33/schedule/24/paragraph/147/3); [S.I. 2005/3175](https://www.legislation.gov.uk/uksi/2005/3175), [art. 2(1)](https://www.legislation.gov.uk/uksi/2005/3175/article/2/1), [Sch. 1](https://www.legislation.gov.uk/uksi/2005/3175/schedule/1)
[^key-a91c68a3676984a21b5a7c7c4e227f33]: Words in s. 48(1) inserted (5.12.2005) by [Civil Partnership Act 2004 (c. 33)](https://www.legislation.gov.uk/ukpga/2004/33), [s. 263(8)(d)](https://www.legislation.gov.uk/ukpga/2004/33/section/263/8/d), [Sch. 24 para. 147(2)](https://www.legislation.gov.uk/ukpga/2004/33/schedule/24/paragraph/147/2); [S.I. 2005/3175](https://www.legislation.gov.uk/uksi/2005/3175), [art. 2(1)](https://www.legislation.gov.uk/uksi/2005/3175/article/2/1), [Sch. 1](https://www.legislation.gov.uk/uksi/2005/3175/schedule/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)](https://www.legislation.gov.uk/ukpga/2004/33), [s. 263(8)(d)](https://www.legislation.gov.uk/ukpga/2004/33/section/263/8/d), [Sch. 24 para. 147(2)](https://www.legislation.gov.uk/ukpga/2004/33/schedule/24/paragraph/147/2), [Sch. 30](https://www.legislation.gov.uk/ukpga/2004/33/schedule/30); [S.I. 2005/3175](https://www.legislation.gov.uk/uksi/2005/3175), [art. 2(1)](https://www.legislation.gov.uk/uksi/2005/3175/article/2/1)[(6)](https://www.legislation.gov.uk/uksi/2005/3175/article/2/6), [Sch. 1](https://www.legislation.gov.uk/uksi/2005/3175/schedule/1)
[^key-36527b9f2ab0d38d7d51cef91697e1a5]: Words in s. 49(2)(b) repealed (N.I.) (10.4.2006) by [Child Benefit Act 2005 (c. 6)](https://www.legislation.gov.uk/ukpga/2005/6), [s. 6(2)](https://www.legislation.gov.uk/ukpga/2005/6/section/6/2), [Sch. 2 Pt. 2](https://www.legislation.gov.uk/ukpga/2005/6/schedule/2/part/2)
[^key-d9c4f39a402e2720bf526cabe0528741]: Words in s. 49(1)(b) repealed (E.W.S.) (10.4.2006) by [Child Benefit Act 2005 (c. 6)](https://www.legislation.gov.uk/ukpga/2005/6), [s. 6(2)](https://www.legislation.gov.uk/ukpga/2005/6/section/6/2), [Sch. 2 Pt. 1](https://www.legislation.gov.uk/ukpga/2005/6/schedule/2/part/1)
[^key-e096cbd5463aea209b8dbabc33aeb02c]: [Sch. 4 para. 22](https://www.legislation.gov.uk/ukpga/2002/21/schedule/4/paragraph/22) repealed (14.6.2007) by [Asylum and Immigration (Treatment of Claimants, etc.) Act 2004 (c. 19)](https://www.legislation.gov.uk/ukpga/2004/19), [s. 48(3)](https://www.legislation.gov.uk/ukpga/2004/19/section/48/3), [Sch. 4](https://www.legislation.gov.uk/ukpga/2004/19/schedule/4); [S.I. 2007/1602](https://www.legislation.gov.uk/uksi/2007/1602), [art. 2(2)](https://www.legislation.gov.uk/uksi/2007/1602/article/2/2) (with [art. 2(3)](https://www.legislation.gov.uk/uksi/2007/1602/article/2/3)[(4)](https://www.legislation.gov.uk/uksi/2007/1602/article/2/4))
[^key-279d804e5e2c934cbd172d8e707d2789]: S. 36(2)(3) repealed (1.12.2007) by [Finance Act 2007 (c. 11)](https://www.legislation.gov.uk/ukpga/2007/11), [s. 84(4)](https://www.legislation.gov.uk/ukpga/2007/11/section/84/4)[(5)](https://www.legislation.gov.uk/ukpga/2007/11/section/84/5), [Sch. 22 para. 14](https://www.legislation.gov.uk/ukpga/2007/11/schedule/22/paragraph/14), [Sch. 27 Pt. 5(1)](https://www.legislation.gov.uk/ukpga/2007/11/schedule/27/part/5/1); [S.I. 2007/3166](https://www.legislation.gov.uk/uksi/2007/3166), [art. 3(a)](https://www.legislation.gov.uk/uksi/2007/3166/article/3/a)
[^key-7bca7150825b9648cd0cf77d29491796]: Sch. 3 para. 26 repealed (7.10.2008) by [Welfare Reform Act 2007 (c. 5)](https://www.legislation.gov.uk/ukpga/2007/5), [s. 70(1)](https://www.legislation.gov.uk/ukpga/2007/5/section/70/1), [Sch. 8](https://www.legislation.gov.uk/ukpga/2007/5/schedule/8); [S.I. 2008/2101](https://www.legislation.gov.uk/uksi/2008/2101), [art. 2(3)(c)](https://www.legislation.gov.uk/uksi/2008/2101/article/2/3/c)
[^key-e7c7aa195a4998cff835d22c9dff879c]: Sch. 3 para. 28 repealed (7.10.2008) by [Welfare Reform Act 2007 (c. 5)](https://www.legislation.gov.uk/ukpga/2007/5), [s. 70(1)](https://www.legislation.gov.uk/ukpga/2007/5/section/70/1), [Sch. 8](https://www.legislation.gov.uk/ukpga/2007/5/schedule/8); [S.I. 2008/2101](https://www.legislation.gov.uk/uksi/2008/2101), [art. 2(3)(c)](https://www.legislation.gov.uk/uksi/2008/2101/article/2/3/c)
[^key-2c7499bbae088fb070089d409579ffa9]: Sch. 3 para. 38 repealed (7.10.2008) by [Welfare Reform Act (Northern Ireland) 2007 (c. 2)](https://www.legislation.gov.uk/nia/2007/2), [s. 60(1)](https://www.legislation.gov.uk/nia/2007/2/section/60/1), [Sch. 8](https://www.legislation.gov.uk/nia/2007/2/schedule/8); [S.R. 2008/339](https://www.legislation.gov.uk/nisr/2008/339), [art. 2(3)(b)](https://www.legislation.gov.uk/nisr/2008/339/article/2/3/b)
[^key-2f0812b7507b4d6c4b4f55b13166c419]: Sch. 3 para. 40 repealed (7.10.2008) by [Welfare Reform Act (Northern Ireland) 2007 (c. 2)](https://www.legislation.gov.uk/nia/2007/2), [s. 60(1)](https://www.legislation.gov.uk/nia/2007/2/section/60/1), [Sch. 8](https://www.legislation.gov.uk/nia/2007/2/schedule/8); [S.R. 2008/339](https://www.legislation.gov.uk/nisr/2008/339), [art. 2(3)(b)](https://www.legislation.gov.uk/nisr/2008/339/article/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)](https://www.legislation.gov.uk/uksi/2008/2833), [art. 1(1)](https://www.legislation.gov.uk/uksi/2008/2833/article/1/1), [Sch. 3 para. 191(8)](https://www.legislation.gov.uk/uksi/2008/2833/schedule/3/paragraph/191/8)
[^key-5756d3fc6fe71b4d4a1dab071fc36e11]: Sch. 5 para. 10 repealed (26.1.2009) by [Education and Skills Act 2008 (c. 25)](https://www.legislation.gov.uk/ukpga/2008/25), [s. 173(4)](https://www.legislation.gov.uk/ukpga/2008/25/section/173/4)[(4)](https://www.legislation.gov.uk/ukpga/2008/25/section/173/4), [Sch. 1 para. 78](https://www.legislation.gov.uk/ukpga/2008/25/schedule/1/paragraph/78), [Sch. 2](https://www.legislation.gov.uk/ukpga/2008/25/schedule/2); [S.I. 2008/3077](https://www.legislation.gov.uk/uksi/2008/3077), [art. 4(g)(h)(v)](https://www.legislation.gov.uk/uksi/2008/3077/article/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)](https://www.legislation.gov.uk/uksi/2009/56), [art. 1(2)](https://www.legislation.gov.uk/uksi/2009/56/article/1/2), [Sch. 1 para. 313](https://www.legislation.gov.uk/uksi/2009/56/schedule/1/paragraph/313)
[^key-9c1dba4b299d04346d09a332d41436bb]: S. 25(3) omitted (1.4.2009) by virtue of [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [s. 113(2)](https://www.legislation.gov.uk/ukpga/2008/9/section/113/2), [Sch. 36 para. 90](https://www.legislation.gov.uk/ukpga/2008/9/schedule/36/paragraph/90) (with [Sch. 36 para. 38](https://www.legislation.gov.uk/ukpga/2008/9/schedule/36/paragraph/38)); [S.I. 2009/404](https://www.legislation.gov.uk/uksi/2009/404), [art. 2](https://www.legislation.gov.uk/uksi/2009/404/article/2) (with [art. 9](https://www.legislation.gov.uk/uksi/2009/404/article/9))
[^key-ddcb36ebe3cc43c1d3bd6785c15128b3]: S. 25(4) omitted (1.4.2009) by virtue of [Finance Act 2008 (c. 9)](https://www.legislation.gov.uk/ukpga/2008/9), [s. 113(2)](https://www.legislation.gov.uk/ukpga/2008/9/section/113/2), [Sch. 36 para. 90](https://www.legislation.gov.uk/ukpga/2008/9/schedule/36/paragraph/90) (with [Sch. 36 para. 38](https://www.legislation.gov.uk/ukpga/2008/9/schedule/36/paragraph/38)); [S.I. 2009/404](https://www.legislation.gov.uk/uksi/2009/404), [art. 2](https://www.legislation.gov.uk/uksi/2009/404/article/2) (with [art. 9](https://www.legislation.gov.uk/uksi/2009/404/article/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)](https://www.legislation.gov.uk/uksi/2009/56), [art. 1(2)](https://www.legislation.gov.uk/uksi/2009/56/article/1/2), [Sch. 1 para. 314(3)](https://www.legislation.gov.uk/uksi/2009/56/schedule/1/paragraph/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)](https://www.legislation.gov.uk/uksi/2009/56), [art. 1(2)](https://www.legislation.gov.uk/uksi/2009/56/article/1/2), [Sch. 1 para. 314(2)](https://www.legislation.gov.uk/uksi/2009/56/schedule/1/paragraph/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)](https://www.legislation.gov.uk/uksi/2009/56), [art. 1(2)](https://www.legislation.gov.uk/uksi/2009/56/article/1/2), [Sch. 1 para. 314(4)](https://www.legislation.gov.uk/uksi/2009/56/schedule/1/paragraph/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)](https://www.legislation.gov.uk/uksi/2009/56), [art. 1(2)](https://www.legislation.gov.uk/uksi/2009/56/article/1/2), [Sch. 1 para. 315](https://www.legislation.gov.uk/uksi/2009/56/schedule/1/paragraph/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)](https://www.legislation.gov.uk/uksi/2009/56), [art. 1(2)](https://www.legislation.gov.uk/uksi/2009/56/article/1/2), [Sch. 1 para. 316(11)](https://www.legislation.gov.uk/uksi/2009/56/schedule/1/paragraph/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)](https://www.legislation.gov.uk/uksi/2009/56), [art. 1(2)](https://www.legislation.gov.uk/uksi/2009/56/article/1/2), [Sch. 1 para. 316(8)](https://www.legislation.gov.uk/uksi/2009/56/schedule/1/paragraph/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)](https://www.legislation.gov.uk/uksi/2009/56), [art. 1(2)](https://www.legislation.gov.uk/uksi/2009/56/article/1/2), [Sch. 1 para. 316(2)](https://www.legislation.gov.uk/uksi/2009/56/schedule/1/paragraph/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)](https://www.legislation.gov.uk/uksi/2009/56), [art. 1(2)](https://www.legislation.gov.uk/uksi/2009/56/article/1/2), [Sch. 1 para. 316(3)](https://www.legislation.gov.uk/uksi/2009/56/schedule/1/paragraph/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)](https://www.legislation.gov.uk/uksi/2009/56), [art. 1(2)](https://www.legislation.gov.uk/uksi/2009/56/article/1/2), [Sch. 1 para. 316(4)](https://www.legislation.gov.uk/uksi/2009/56/schedule/1/paragraph/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)](https://www.legislation.gov.uk/uksi/2009/56), [art. 1(2)](https://www.legislation.gov.uk/uksi/2009/56/article/1/2), [Sch. 1 para. 316(5)(a)(i)](https://www.legislation.gov.uk/uksi/2009/56/schedule/1/paragraph/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)](https://www.legislation.gov.uk/uksi/2009/56), [art. 1(2)](https://www.legislation.gov.uk/uksi/2009/56/article/1/2), [Sch. 1 para. 316(5)(a)(ii)](https://www.legislation.gov.uk/uksi/2009/56/schedule/1/paragraph/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)](https://www.legislation.gov.uk/uksi/2009/56), [art. 1(2)](https://www.legislation.gov.uk/uksi/2009/56/article/1/2), [Sch. 1 para. 316(5)(a)(iii)](https://www.legislation.gov.uk/uksi/2009/56/schedule/1/paragraph/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)](https://www.legislation.gov.uk/uksi/2009/56), [art. 1(2)](https://www.legislation.gov.uk/uksi/2009/56/article/1/2), [Sch. 1 para. 316(5)(b)](https://www.legislation.gov.uk/uksi/2009/56/schedule/1/paragraph/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)](https://www.legislation.gov.uk/uksi/2009/56), [art. 1(2)](https://www.legislation.gov.uk/uksi/2009/56/article/1/2), [Sch. 1 para. 316(6)](https://www.legislation.gov.uk/uksi/2009/56/schedule/1/paragraph/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)](https://www.legislation.gov.uk/uksi/2009/56), [art. 1(2)](https://www.legislation.gov.uk/uksi/2009/56/article/1/2), [Sch. 1 para. 316(9)](https://www.legislation.gov.uk/uksi/2009/56/schedule/1/paragraph/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)](https://www.legislation.gov.uk/uksi/2009/56), [art. 1(2)](https://www.legislation.gov.uk/uksi/2009/56/article/1/2), [Sch. 1 para. 316(7)](https://www.legislation.gov.uk/uksi/2009/56/schedule/1/paragraph/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)](https://www.legislation.gov.uk/uksi/2009/56), [art. 1(2)](https://www.legislation.gov.uk/uksi/2009/56/article/1/2), [Sch. 1 para. 316(10)](https://www.legislation.gov.uk/uksi/2009/56/schedule/1/paragraph/316/10)
[^key-39fa13559c2aafa3829ba06846d975e4]: [Sch. 2 para. 2(2)-(2B)](https://www.legislation.gov.uk/ukpga/2002/21/schedule/2/paragraph/2/2) substituted for [Sch. 2](https://www.legislation.gov.uk/ukpga/2002/21/schedule/2) [para. 2(2)](https://www.legislation.gov.uk/ukpga/2002/21/schedule/2/paragraph/2/2) (1.4.2009) by [The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56)](https://www.legislation.gov.uk/uksi/2009/56), [art. 1(2)](https://www.legislation.gov.uk/uksi/2009/56/article/1/2), [Sch. 1 para. 318(3)](https://www.legislation.gov.uk/uksi/2009/56/schedule/1/paragraph/318/3)
[^key-4986663221b9090605f8ba514d70fd76]: Words in [Sch. 2 para. 2(1)](https://www.legislation.gov.uk/ukpga/2002/21/schedule/2/paragraph/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)](https://www.legislation.gov.uk/uksi/2009/56), [art. 1(2)](https://www.legislation.gov.uk/uksi/2009/56/article/1/2), [Sch. 1 para. 318(2)(a)](https://www.legislation.gov.uk/uksi/2009/56/schedule/1/paragraph/318/2/a)
[^key-43d6ea8b337ce8c6a68e4907ff5408f5]: Words in [Sch. 2 para. 2(1)](https://www.legislation.gov.uk/ukpga/2002/21/schedule/2/paragraph/2/1) substituted (1.4.2009) by [The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56)](https://www.legislation.gov.uk/uksi/2009/56), [art. 1(2)](https://www.legislation.gov.uk/uksi/2009/56/article/1/2), [Sch. 1 para. 318(2)(b)](https://www.legislation.gov.uk/uksi/2009/56/schedule/1/paragraph/318/2/b)
[^key-742adb3158d575ea2a1b559df33ba731]: Words in [Sch. 2 para. 2(1)(c)](https://www.legislation.gov.uk/ukpga/2002/21/schedule/2/paragraph/2/1/c)[(d)](https://www.legislation.gov.uk/ukpga/2002/21/schedule/2/paragraph/2/1/d) substituted (1.4.2009) by [The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56)](https://www.legislation.gov.uk/uksi/2009/56), [art. 1(2)](https://www.legislation.gov.uk/uksi/2009/56/article/1/2), [Sch. 1 para. 318(2)(c)](https://www.legislation.gov.uk/uksi/2009/56/schedule/1/paragraph/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)](https://www.legislation.gov.uk/uksi/2009/56), [art. 1(2)](https://www.legislation.gov.uk/uksi/2009/56/article/1/2), [Sch. 1 para. 319(2)](https://www.legislation.gov.uk/uksi/2009/56/schedule/1/paragraph/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)](https://www.legislation.gov.uk/uksi/2009/56), [art. 1(2)](https://www.legislation.gov.uk/uksi/2009/56/article/1/2), [Sch. 1 para. 319(5)](https://www.legislation.gov.uk/uksi/2009/56/schedule/1/paragraph/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)](https://www.legislation.gov.uk/uksi/2009/56), [art. 1(2)](https://www.legislation.gov.uk/uksi/2009/56/article/1/2), [Sch. 1 para. 319(3)](https://www.legislation.gov.uk/uksi/2009/56/schedule/1/paragraph/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)](https://www.legislation.gov.uk/uksi/2009/56), [art. 1(2)](https://www.legislation.gov.uk/uksi/2009/56/article/1/2), [Sch. 1 para. 319(4)](https://www.legislation.gov.uk/uksi/2009/56/schedule/1/paragraph/319/4)
[^key-e80814349f7fa6ec195122dfed4ec93f]: [Sch. 2 para. 4(1)](https://www.legislation.gov.uk/ukpga/2002/21/schedule/2/paragraph/4/1)[(1A)](https://www.legislation.gov.uk/ukpga/2002/21/schedule/2/paragraph/4/1A) substituted for [Sch. 2](https://www.legislation.gov.uk/ukpga/2002/21/schedule/2) [para. 4(1)](https://www.legislation.gov.uk/ukpga/2002/21/schedule/2/paragraph/4/1) (1.4.2009) by [The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56)](https://www.legislation.gov.uk/uksi/2009/56), [art. 1(2)](https://www.legislation.gov.uk/uksi/2009/56/article/1/2), [Sch. 1 para. 320(2)](https://www.legislation.gov.uk/uksi/2009/56/schedule/1/paragraph/320/2)
[^key-0f87f8ab7aaaaaba5698701970bc5f11]: Words in [Sch. 2 para. 4(2)](https://www.legislation.gov.uk/ukpga/2002/21/schedule/2/paragraph/4/2) substituted (1.4.2009) by [The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56)](https://www.legislation.gov.uk/uksi/2009/56), [art. 1(2)](https://www.legislation.gov.uk/uksi/2009/56/article/1/2), [Sch. 1 para. 320(3)](https://www.legislation.gov.uk/uksi/2009/56/schedule/1/paragraph/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)](https://www.legislation.gov.uk/ukpga/2009/4), [s. 1329(1)](https://www.legislation.gov.uk/ukpga/2009/4/section/1329/1), [Sch. 3 Pt. 1](https://www.legislation.gov.uk/ukpga/2009/4/schedule/3/part/1) (with [Sch. 2 Pts. 1](https://www.legislation.gov.uk/ukpga/2009/4/schedule/2/part/1), [2](https://www.legislation.gov.uk/ukpga/2009/4/schedule/2/part/2))
#### Transport Act 1982 (c. 49)
#### Legal Aid (Scotland) Act 1986 (c. 47)
#### 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)
#### 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 (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)
#### Social Security Contributions and Benefits (Northern Ireland) Act 1992 (c. 7)
#### Social Security Administration (Northern Ireland) Act 1992 (c. 8)
#### Social Security Act 1998 (c. 14)
#### Social Security (Northern Ireland) Order 1998 (S.I. 1998/1506 (N.I. 10))
#### Powers to use information
#### Exchange of information between Board and Secretary of State or Northern Ireland Departments
#### Immigration and Asylum Act 1999 (c. 33)
#### Provision of information by Board for purposes relating to welfare of children
#### Consequential amendments
#### Claims: supplementary
#### Liability of officers for sums paid to employers
#### Annual review
#### Functions transferred to Treasury
#### Consequential amendments
#### Consequential amendments
#### Right not to suffer detriment: Northern Ireland
#### Right not to be unfairly dismissed: Great Britain
#### Right not to be unfairly dismissed: Northern Ireland
#### Right not to be unfairly dismissed: Great Britain
#### Right not to be unfairly dismissed: Northern Ireland
#### Determination of penalties by Board
#### Attachment of Earnings Act 1971 (c. 32)
#### Magistrates’ Courts (Northern Ireland) Order 1981 (S.I. 1981/1675 (N.I. 26))
#### Education Reform (Northern Ireland) Order 1989 (S.I. 1989/2406 (N.I. 20))
#### Child Support Act 1991 (c. 48)
#### Education Reform (Northern Ireland) Order 1989 (S.I. 1989/2406 (N.I. 20))
#### Child Support Act 1991 (c. 48)
#### Social Security Administration Act 1992 (c. 5)
#### Social Security Contributions and Benefits (Northern Ireland) Act 1992 (c. 7)
#### Children (Scotland) Act 1995 (c. 36)
#### Children (Northern Ireland) Order 1995 (S.I. 1995/755 (N.I. 2))
#### Housing Grants, Construction and Regeneration Act 1996 (c. 53)
#### Finance Act 2000 (c. 17)
#### Finance Act 2000 (c. 17)
#### Social Security Administration Act 1992 (c. 5)
#### Social Security Contributions and Benefits (Northern Ireland) Act 1992 (c. 7)
#### Social Security Administration (Northern Ireland) Act 1992 (c. 8)
#### Social Security Act 1998 (c. 14)
#### Social Security (Northern Ireland) Order 1998 (S.I. 1998/1506 (N.I. 10))
#### Unauthorised disclosure of information
#### Powers to use information
#### Unauthorised disclosure of information
#### Consequential amendments
#### Appeals
#### Abolition of exclusion of tax exempt persons
#### Administrative arrangements
#### Administrative arrangements
#### Right not to be unfairly dismissed: Northern Ireland
#### Magistrates’ Courts Act 1980 (c. 43)
#### Legal Aid (Scotland) Act 1986 (c. 47)
#### Legal Aid (Scotland) Act 1986 (c. 47)
#### Debtors (Scotland) Act 1987 (c. 18)
#### Child Support Act 1991 (c. 48)
#### Child Support (Northern Ireland) Order 1991 (S.I. 1991/2628 (N.I. 23))
#### Social Security Contributions and Benefits Act 1992 (c. 4)
#### Social Security Administration Act 1992 (c. 5)
#### Social Security Contributions and Benefits (Northern Ireland) Act 1992 (c. 7)
#### Road Traffic (Northern Ireland) Order 1995 (S.I. 1995/2994 (N.I. 18))
#### Road Traffic (Northern Ireland) Order 1995 (S.I. 1995/2994 (N.I. 18))
#### Social Security Administration (Northern Ireland) Act 1992 (c. 8)
#### Social Security Administration Act 1992 (c. 5)
#### Social Security Contributions and Benefits (Northern Ireland) Act 1992 (c. 7)
#### Social Security Administration (Northern Ireland) Act 1992 (c. 8)
#### Social Security Act 1998 (c. 14)
#### Social Security (Northern Ireland) Order 1998 (S.I. 1998/1506 (N.I. 10))
#### Powers to use information
#### Consequential amendments
#### Consequential amendments
#### Consequential amendments
#### Functions transferred to Treasury
#### Functions transferred to Board
#### Abolition of exclusion of tax exempt persons
#### Consequential amendments
#### Right not to suffer detriment: Northern Ireland
#### Determination of penalties by Board
#### Attachment of Earnings Act 1971 (c. 32)
#### Judgments Enforcement (Northern Ireland) Order 1981 (S.I. 1981/226 (N.I. 6))
#### Magistrates’ Courts (Northern Ireland) Order 1981 (S.I. 1981/1675 (N.I. 26))
#### Right not to be unfairly dismissed: Great Britain
#### Legal Aid (Scotland) Act 1986 (c. 47)
#### Education Reform (Northern Ireland) Order 1989 (S.I. 1989/2406 (N.I. 20))
#### 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 Act 1998 (c. 14)
#### Immigration and Asylum Act 1999 (c. 33)
#### Unauthorised disclosure of information
#### Unauthorised disclosure of information
#### Consequential amendments
#### Social Security Contributions and Benefits (Northern Ireland) Act 1992 (c. 7)
#### Unauthorised disclosure of information
#### Debtors (Scotland) Act 1987 (c. 18)
#### Child Support (Northern Ireland) Order 1991 (S.I. 1991/2628 (N.I. 23))
#### Social Security Contributions and Benefits Act 1992 (c. 4)
#### Child Support (Northern Ireland) Order 1991 (S.I. 1991/2628 (N.I. 23))
#### Social Security Contributions and Benefits Act 1992 (c. 4)
#### Social Security Administration Act 1992 (c. 5)
#### Social Security Contributions and Benefits (Northern Ireland) Act 1992 (c. 7)
#### Value Added Tax Act 1994 (c. 23)
#### Children (Scotland) Act 1995 (c. 36)
#### Finance Act 2000 (c. 17)
#### Social Security Administration Act 1992 (c. 5)
#### Finance Act 2000 (c. 17)
#### Social Security Administration Act 1992 (c. 5)
#### Social Security Contributions and Benefits (Northern Ireland) Act 1992 (c. 7)
#### Social Security Administration (Northern Ireland) Act 1992 (c. 8)
#### Social Security Act 1998 (c. 14)
#### Social Security (Northern Ireland) Order 1998 (S.I. 1998/1506 (N.I. 10))
#### Provision of information by Board for purposes relating to welfare of children
#### Exchange of information between Board and Secretary of State or Northern Ireland Departments
#### Provision of information by Board for purposes relating to welfare of children
##### 10A
- (1) This paragraph applies to information, other than information relating to a person’s income, which is held for the purposes of functions relating to tax credits, child benefit or guardian’s allowance—
- (a) by the Board, or
- (b) by a person providing services to the Board, in connection with the provision of those services.
- (2) Information to which this paragraph applies may be supplied to—
- (a) a local authority in England and Wales for use for the purpose of any enquiry or investigation under Part 5 of the Children Act 1989 relating to the welfare of a child;
- (b) a local authority in Scotland for use for the purpose of any enquiry or investigation under Chapter 3 of Part 2 of the Children (Scotland) Act 1995 relating to the welfare of a child;
- (c) an authority in Northern Ireland for use for the purpose of any enquiry or investigation under Part 6 of the Children (Northern Ireland) Order 1995 (S.I. 1995/755 (N.I.2)) relating to the welfare of a child.
- (3) Information supplied under this paragraph is not to be supplied by the recipient to any other person or body unless it is supplied—
- (a) for the purpose of any enquiry or investigation referred to in sub-paragraph (2) above,
- (b) for the purpose of civil or criminal proceedings, or
- (c) where paragraph (a) or (b) does not apply, to a person to whom the information could be supplied directly by or under the authority of the Board.
- (4) Information may not be supplied under sub-paragraph (3)(b) or (c) without the authority of the Board.
- (5) A person commits an offence if he discloses information supplied to him under this paragraph unless the disclosure is made—
- (a) in accordance with sub-paragraph (3),
- (b) in accordance with an enactment or an order of a court,
- (c) with consent given by or on behalf of the person to whom the information relates, or
- (d) in such a way as to prevent the identification of the person to whom it relates.
- (6) It is a defence for a person charged with an offence under sub-paragraph (5) to prove that he reasonably believed that his disclosure was lawful.
- (7) A person guilty of an offence under sub-paragraph (5) is liable—
- (a) on conviction on indictment, to imprisonment for a term not exceeding two years, to a fine or to both;
- (b) on summary conviction in England and Wales, to imprisonment for a term not exceeding twelve months, to a fine not exceeding the statutory maximum or to both;
- (c) on summary conviction in Scotland or Northern Ireland, to imprisonment for a term not exceeding six months, to a fine not exceeding the statutory maximum or to both.
- (8) In sub-paragraph (2) “*child*” means a person under the age of eighteen and—
- (a) in paragraph (a), “*local authority*” has the meaning given by section 105(1) of the Children Act 1989;
- (b) in paragraph (b), “*local authority*” has the meaning given by section 93(1) of the Children (Scotland) Act 1995; and
- (c) in paragraph (c), “*authority*” has the meaning given by Article 2 of the Children (Northern Ireland) Order 1995 (S.I. 1995/755 (N.I.2)).
- (9) The reference to an enactment in sub-paragraph (5)(b) includes a reference to an enactment comprised in, or in an instrument made under, an Act of the Scottish Parliament.
#### Unauthorised disclosure of information
#### Consequential amendments
## Editorial notes
[^c17826441]: Act modified (temp. from 1.1.2003) by [The Tax Credits (Appeals) (No. 2) Regulations 2002 (S.I. 2002/3196)](https://www.legislation.gov.uk/uksi/2002/3196), [regs. 1(2)](https://www.legislation.gov.uk/uksi/2002/3196/regulation/1/2), [24](https://www.legislation.gov.uk/uksi/2002/3196/regulation/24), [25](https://www.legislation.gov.uk/uksi/2002/3196/regulation/25)
[^c17781611]: S. 1 partly in force; s. 1 not in force at Royal Assent, see s. 61; s. 1(1)(2) in force at 9.7.2002 by [S.I. 2002/1727](https://www.legislation.gov.uk/uksi/2002/1727), [art. 2](https://www.legislation.gov.uk/uksi/2002/1727/article/2); s. 1(3)(e) in force at 6.4.2003 by [S.I. 2003/938](https://www.legislation.gov.uk/uksi/2003/938), [art. 2](https://www.legislation.gov.uk/uksi/2003/938/article/2) (with [art. 3](https://www.legislation.gov.uk/uksi/2003/938/article/3) and with savings in [S.R. 2003/212](https://www.legislation.gov.uk/nisr/2003/212), [art. 2](https://www.legislation.gov.uk/nisr/2003/212/article/2)); s. 1(3)(a)(f) in force at 6.4.2003 and s. 1(3)(b)(c) in force at 8.4.2003 by [S.I. 2003/962](https://www.legislation.gov.uk/uksi/2003/962), [art. 2(3)(a)(4)(a)](https://www.legislation.gov.uk/uksi/2003/962/article/2/3/a/4/a)
[^c17783691]: S. 3 partly in force; s. 3 not in force at Royal Assent, see s. 61; s. 3(1)(3) in force for certain purposes at 9.7.2002, 1.8.2002 and 1.1.2003 and otherwise in force at 6.4.2003, s. 3(2) in force at 1.1.2003, s. 3(4) in force for certain purposes at 1.8.2002 and s. 3(5)-(8) in force at 9.7.2002 by [S.I. 2002/1727](https://www.legislation.gov.uk/uksi/2002/1727), [art. 2](https://www.legislation.gov.uk/uksi/2002/1727/article/2)
[^c17790741]: S. 4 wholly in force; s. 4 not in force at Royal Assent, see s. 61; s. 4(1) in force at 9.7.2002 and s. 4(2) in force at 1.8. 2002 by [S.I. 2002/1727](https://www.legislation.gov.uk/uksi/2002/1727), [art. 2](https://www.legislation.gov.uk/uksi/2002/1727/article/2)
[^c17790751]: S. 5 wholly in force at 6.4.2003; s. 5 not in force at Royal Assent, see s. 61; s. 5(1) in force and s. 5(3) in force for certain purposes at 1.1.2003 and s. 5(2) in force and s. 5(3) otherwise in force at 6.4.2003 by [S.I. 2002/1727](https://www.legislation.gov.uk/uksi/2002/1727), [art. 2](https://www.legislation.gov.uk/uksi/2002/1727/article/2)
[^c17790771]: S. 7 wholy in force at 6.4.2003; s. 7 not in force at Royal Assent, see s. 61; s. 7(1)-(5) in force for certain purposes at 9.7.2002, 1.8.2002 and 1.1.2003 and otherwise in force at 6.4.2003, s. 7(6)-(9) in force at 9.7.2002 and s. 7(10) in force at 1.8.2002 by [S.I. 2002/1727](https://www.legislation.gov.uk/uksi/2002/1727), [art. 2](https://www.legislation.gov.uk/uksi/2002/1727/article/2) (with [art. 3](https://www.legislation.gov.uk/uksi/2002/1727/article/3) (as substituted ([20](https://www.legislation.gov.uk/uksi/2002/1727/article/20).[8](https://www.legislation.gov.uk/uksi/2002/1727/article/8).[2002](https://www.legislation.gov.uk/uksi/2002/1727/article/2002)) by [S.I. 2002/2158](https://www.legislation.gov.uk/uksi/2002/2158), [art. 2](https://www.legislation.gov.uk/uksi/2002/2158/article/2)))
[^c17790791]: S. 8 wholly in force at 6.4.2003; s. 8 not in force at Royal Assent, see s. 61; s. 8 in force for certain purposes at 9.7.2002, 1.8.2002 and 1.1.2003 and otherwise in force at 6.4.2003 by [S.I. 2002/1727](https://www.legislation.gov.uk/uksi/2002/1727), [art. 2](https://www.legislation.gov.uk/uksi/2002/1727/article/2)
[^c17821791]: S. 9 wholly in force at 6.4.2003; s. 9 not in force at Royal Assent, see s. 61; s. 9 in force for certain purposes at 9.7.2002, 1.8.2002 and 1.1.2003 and otherwise in force at 6.4.2003 by [S.I. 2002/1727](https://www.legislation.gov.uk/uksi/2002/1727), [art. 2](https://www.legislation.gov.uk/uksi/2002/1727/article/2)
[^c17822011]: S. 10 wholly in force at 6.4.2003; s. 10 not in force at Royal Assent, see s. 61; s. 10 in force for certain purposes at 9.7.2002, 1.8.2002 and 1.1.2003 and otherwise in force at 6.4.2003 by [S.I. 2002/1727](https://www.legislation.gov.uk/uksi/2002/1727), [art. 2](https://www.legislation.gov.uk/uksi/2002/1727/article/2)
[^c17822261]: S. 11 wholly in force at 6.4.2003; s. 11 not in force at Royal Assent, see s. 61; s. 11 in force for certain purposes at 9.7.2002, 1.8.2002 and 1.1.2003 and otherwise in force at 6.4.2003 by [S.I. 2002/1727](https://www.legislation.gov.uk/uksi/2002/1727), [art. 2](https://www.legislation.gov.uk/uksi/2002/1727/article/2)
[^c17822271]: S. 12 wholly in force at 6.4.2003; s. 12 not in force at Royal Assent, see s. 61; s. 12(6)-(8) in force at 9.7.2002 and s. 12(1)-(5) in force for certain purposes at 9.7.2002, 1.8.2002 and 1.1.2003 and otherwise in force at 6.4.2003 by [S.I. 2002/1727](https://www.legislation.gov.uk/uksi/2002/1727), [art. 2](https://www.legislation.gov.uk/uksi/2002/1727/article/2)
[^c17822281]: S. 13 wholly in force at 6.4.2003; s. 13 not in force at Royal Assent, see s. 61; s. 13 in force for certain purposes at 9.7.2002, 1.8.2002 and 1.1.2003 and otherwise in force at 6.4.2003 by [S.I. 2002/1727](https://www.legislation.gov.uk/uksi/2002/1727), [art. 2](https://www.legislation.gov.uk/uksi/2002/1727/article/2)
[^c17822441]: S. 14 wholly in force at 1.1.2003; s. 14 not in force at Royal Assent, see s. 61; s. 14(2) in force for certain purposes at 9.7.2002 and otherwise in force at 1.8.2002 and s. 14(1)(3) in force at 1.1.2003 by [S.I. 2002/1727](https://www.legislation.gov.uk/uksi/2002/1727), [art. 2](https://www.legislation.gov.uk/uksi/2002/1727/article/2)
[^c18665821]: S. 15 wholly in force at 1.1.2003; s. 15 not in force at Royal Assent, see s. 61; s. 15(2) in force for certain purposes at 9.7.2002 and otherwise in force at 1.8.2002 and s. 15(1) in force at 1.1.2003 by [S.I. 2002/1727](https://www.legislation.gov.uk/uksi/2002/1727), [art. 2](https://www.legislation.gov.uk/uksi/2002/1727/article/2)
[^c17822471]: S. 16 wholly in force at 1.1.2003; s. 16 not in force at Royal Assent, see s. 61; s. 16(3) in force for certain purposes at 9.7.2002 and s. 16 in force in so far as not already in force at 1.1.2003 by [S.I. 2002/1727](https://www.legislation.gov.uk/uksi/2002/1727), [art. 2](https://www.legislation.gov.uk/uksi/2002/1727/article/2)
[^c17823021]: S. 17 whollly in force at 6.4.2003; s. 17 not in force at Royal Assent, see s. 61; s. 17(10) in force at 9.7.2002 and s. 17(1)-(9) in force at 6.4.2003 by [S.I. 2002/1727](https://www.legislation.gov.uk/uksi/2002/1727), [art. 2](https://www.legislation.gov.uk/uksi/2002/1727/article/2)
[^c17823051]: S. 19 wholly in force at 6.4.2003; s. 19 not in force at Royal Assent, see s. 61; s. 19(2) in force for certain purposes at 9.7.2002 and s. 19 in force in so far as not already in force at 6.4.2003 by [S.I. 2002/1727](https://www.legislation.gov.uk/uksi/2002/1727), [art. 2](https://www.legislation.gov.uk/uksi/2002/1727/article/2)
[^c17823121]: S. 23 wholly in force at 6.4.2003; s. 23 not in force at Royal Assent, see s. 61; s. 23 in force for certain purposes at 1.1.2003 and otherwise in force at 6.4.2003 by [S.I. 2002/1727](https://www.legislation.gov.uk/uksi/2002/1727), [art. 2](https://www.legislation.gov.uk/uksi/2002/1727/article/2)
[^c17823171]: S. 24 wholly in force at 6.4.2003; s. 24 not in force at Royal Assent, see s. 61; s. 24 in force for certain purposes at 9.7.2002, 1.8.2002 and 1.1.2003 and otherwise in force at 6.4.2003 by [S.I. 2002/1727](https://www.legislation.gov.uk/uksi/2002/1727), [art. 2](https://www.legislation.gov.uk/uksi/2002/1727/article/2)
[^c17823231]: S. 25 wholly in force at 6.4.2003; s. 25 not in force at Royal Assent, see s. 61; s. 25(1)(2)(6)(7) in force and s. 25(5) in force for certain purposes at 9.7.2002 and s. 25 in force in so far as not already in force at 6.4.2003 by [S.I. 2002/1727](https://www.legislation.gov.uk/uksi/2002/1727), [art. 2](https://www.legislation.gov.uk/uksi/2002/1727/article/2)
[^c22566461]: Words in s. 25(1) substituted (with effect in accordance with [s. 723(1)](https://www.legislation.gov.uk/ukpga/2003/1/section/723/1) of the amending Act) by [Income Tax (Earnings and Pensions) Act 2003 (c. 1)](https://www.legislation.gov.uk/ukpga/2003/1), [s. 722](https://www.legislation.gov.uk/ukpga/2003/1/section/722), [Sch. 6 para. 265(2)](https://www.legislation.gov.uk/ukpga/2003/1/schedule/6/paragraph/265/2) (with [Sch. 7](https://www.legislation.gov.uk/ukpga/2003/1/schedule/7))
[^c22566481]: Words in s. 25(5) substituted (with effect in accordance with [s. 723(1)](https://www.legislation.gov.uk/ukpga/2003/1/section/723/1) of the amending Act) by [Income Tax (Earnings and Pensions) Act 2003 (c. 1)](https://www.legislation.gov.uk/ukpga/2003/1), [s. 722](https://www.legislation.gov.uk/ukpga/2003/1/section/722), [Sch. 6 para. 265(3)](https://www.legislation.gov.uk/ukpga/2003/1/schedule/6/paragraph/265/3) (with [Sch. 7](https://www.legislation.gov.uk/ukpga/2003/1/schedule/7))
[^c22566501]: S. 25(6) repealed (with effect in accordance with s. 723(1) of the repealing Act) by [Income Tax (Earnings and Pensions) Act 2003 (c. 1)](https://www.legislation.gov.uk/ukpga/2003/1), [ss. 722](https://www.legislation.gov.uk/ukpga/2003/1/section/722), [724(1)](https://www.legislation.gov.uk/ukpga/2003/1/section/724/1), [Sch. 6 para. 265(4)](https://www.legislation.gov.uk/ukpga/2003/1/schedule/6/paragraph/265/4), [Sch. 8 Pt. 1](https://www.legislation.gov.uk/ukpga/2003/1/schedule/8/part/1) (with [Sch. 7](https://www.legislation.gov.uk/ukpga/2003/1/schedule/7))
[^c22566521]: Words in s. 29(5) substituted (with effect in accordance with s. 723(1) of the repealing Act) by [Income Tax (Earnings and Pensions) Act 2003 (c. 1)](https://www.legislation.gov.uk/ukpga/2003/1), [s. 722](https://www.legislation.gov.uk/ukpga/2003/1/section/722), [Sch. 6 para. 266](https://www.legislation.gov.uk/ukpga/2003/1/schedule/6/paragraph/266) (with [Sch. 7](https://www.legislation.gov.uk/ukpga/2003/1/schedule/7))
[^c17823771]: S. 30 wholly in force at 6.4.2003; s. 30 not in force at Royal Assent, see s. 61; s. 30 in force for certain purposes at 1.1.2003 and otherwise in force at 6.4.2003 by [S.I. 2002/1727](https://www.legislation.gov.uk/uksi/2002/1727), [art. 2](https://www.legislation.gov.uk/uksi/2002/1727/article/2)
[^c17823781]: S. 31 wholly in force at 6.4.2003; s. 31 not in force at Royal Assent, see s. 61; s. 31 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](https://www.legislation.gov.uk/uksi/2002/1727), [art. 2](https://www.legislation.gov.uk/uksi/2002/1727/article/2)
[^c17823791]: S. 32 wholly in force at 6.4.2003; s. 32 not in force at Royal Assent, see s. 61; s. 32 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](https://www.legislation.gov.uk/uksi/2002/1727), [art. 2](https://www.legislation.gov.uk/uksi/2002/1727/article/2)
[^c17823881]: S. 34 wholly in force at 6.4.2003; s. 34 not in force at Royal Assent, see s. 61; s. 34 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](https://www.legislation.gov.uk/uksi/2002/1727), [art. 2](https://www.legislation.gov.uk/uksi/2002/1727/article/2)
[^c17823941]: S. 37 wholly in force at 6.4.2003; s. 37 not in force at Royal Assent, see s. 61; s. 37(2)(5) in force for certain purposes at 9.7.2002, s. 37(5)(6) in force for certain purposes at 1.8.2002 and 1.1.2003 and s. 37 in force in so far as not already in force at 6.4.2003 by [S.I. 2002/1727](https://www.legislation.gov.uk/uksi/2002/1727), [art. 2](https://www.legislation.gov.uk/uksi/2002/1727/article/2)
[^c17824451]: S. 38 wholly in force at 6.4.2003; s. 38 not in force at Royal Assent, see s. 61; s. 38 in force for certain purposes at 1.9.2002 and 1.1.2003 and otherwise in force at 6.4.2003 by [S.I.2002/1727](https://www.legislation.gov.uk/uksi/2002/1727), [art. 2](https://www.legislation.gov.uk/uksi/2002/1727/article/2)
[^c17825071]: S. 39 wholly in force at 6.4.2003; s. 39 not in force at Royal Assent, see s. 61; s. 39 in force for certain purposes at 1.9.2002 and 1.1.2003 and otherwise in force at 6.4.2003 by [S.I.2002/1727](https://www.legislation.gov.uk/uksi/2002/1727), [art. 2](https://www.legislation.gov.uk/uksi/2002/1727/article/2)
[^c17826521]: S. 39(1) modified (temp. from 1.1.2003) by [The Tax Credits (Appeals) (No. 2) Regulations 2002 (S.I. 2002/3196)](https://www.legislation.gov.uk/uksi/2002/3196), [regs. 1(2)](https://www.legislation.gov.uk/uksi/2002/3196/regulation/1/2), [4](https://www.legislation.gov.uk/uksi/2002/3196/regulation/4), [5](https://www.legislation.gov.uk/uksi/2002/3196/regulation/5)
[^c17828071]: S. 39(1) modified (temp. from 1.1.2003) by [The Tax Credits (Appeals) Regulations (Northern Ireland) 2002 (S.R. 2002/403)](https://www.legislation.gov.uk/nisr/2002/403), [regs. 1(2)](https://www.legislation.gov.uk/nisr/2002/403/regulation/1/2), [4](https://www.legislation.gov.uk/nisr/2002/403/regulation/4), [5](https://www.legislation.gov.uk/nisr/2002/403/regulation/5)
[^c22566061]: S. 47 wholly in force at 8.4.2003; s. 47 not in force at Royal Assent, see s. 61; s. 47 in force for certain purposes at 1.4.2003 and 6.4.2003 and otherwise in force at 8.4.2003 by [S.I. 2003/962](https://www.legislation.gov.uk/uksi/2003/962), [art. 2(2)(3)(b)(4)(b)](https://www.legislation.gov.uk/uksi/2003/962/article/2/2/3/b/4/b)
[^c22566441]: Pt. 1 modified (6.4.2003) by [The Tax Credits (Immigration) Regulations 2003 (S.I. 2003/653)](https://www.legislation.gov.uk/uksi/2003/653), [regs. 1](https://www.legislation.gov.uk/uksi/2003/653/regulation/1), [4](https://www.legislation.gov.uk/uksi/2003/653/regulation/4) (as amended (6.4.2003 immediately after the coming into force of [S.I. 2003/738](https://www.legislation.gov.uk/uksi/2003/738)) by [S.I. 2003/742](https://www.legislation.gov.uk/uksi/2003/742), [regs. 1(1)](https://www.legislation.gov.uk/uksi/2003/742/regulation/1/1), [56](https://www.legislation.gov.uk/uksi/2003/742/regulation/56) (with [reg. 1(2)](https://www.legislation.gov.uk/uksi/2003/742/regulation/1/2))
[^c22566451]: Pt. 1 modified (6.4.2003 immediately after the coming into force of [S.I. 2003/738](https://www.legislation.gov.uk/uksi/2003/738)) by [The Tax Credits (Polygamous Marriages) Regulations 2003 (S.I. 2003/742)](https://www.legislation.gov.uk/uksi/2003/742), [regs. 1(1)](https://www.legislation.gov.uk/uksi/2003/742/regulation/1/1), [3-21](https://www.legislation.gov.uk/uksi/2003/742/regulation/3) (as amended (6.4.2017) by [S.I. 2017/387](https://www.legislation.gov.uk/uksi/2017/387), [regs. 1](https://www.legislation.gov.uk/uksi/2017/387/regulation/1), [7](https://www.legislation.gov.uk/uksi/2017/387/regulation/7))
[^c22566071]: S. 49 wholly in force at 7.4.2003; s. 49 not in force at Royal Assent, see s. 61; s. 49 in force for certain purposes at 1.4.2003 and otherwise in force at 7.4.2003 by [S.I. 2003/392](https://www.legislation.gov.uk/uksi/2003/392), [art. 2](https://www.legislation.gov.uk/uksi/2003/392/article/2)
[^c22566081]: [S. 50](https://www.legislation.gov.uk/ukpga/2002/21/section/50) wholly in force at 7.4.2003; [s. 50](https://www.legislation.gov.uk/ukpga/2002/21/section/50) not in force at Royal Assent, see [s. 61](https://www.legislation.gov.uk/ukpga/2002/21/section/61); [s. 50](https://www.legislation.gov.uk/ukpga/2002/21/section/50) in force for certain purposes at 1.4.2003 and otherwise in force at 7.4.2003 by [S.I. 2003/392](https://www.legislation.gov.uk/uksi/2003/392), [art. 2](https://www.legislation.gov.uk/uksi/2003/392/article/2)
[^c22566091]: [S. 51](https://www.legislation.gov.uk/ukpga/2002/21/section/51) wholly in force at 7.4.2003; [s. 51](https://www.legislation.gov.uk/ukpga/2002/21/section/51) not in force at Royal Assent, see [s. 61](https://www.legislation.gov.uk/ukpga/2002/21/section/61); [s. 51](https://www.legislation.gov.uk/ukpga/2002/21/section/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](https://www.legislation.gov.uk/uksi/2003/392), [art. 2](https://www.legislation.gov.uk/uksi/2003/392/article/2)
[^c22566101]: [S. 52](https://www.legislation.gov.uk/ukpga/2002/21/section/52) wholly in force at 7.4.2003; [s. 52](https://www.legislation.gov.uk/ukpga/2002/21/section/52) not in force at Royal Assent, see [s. 61](https://www.legislation.gov.uk/ukpga/2002/21/section/61); [s. 52](https://www.legislation.gov.uk/ukpga/2002/21/section/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](https://www.legislation.gov.uk/uksi/2003/392), [art. 2](https://www.legislation.gov.uk/uksi/2003/392/article/2)
[^c1974431]: [S. 54](https://www.legislation.gov.uk/ukpga/2002/21/section/54) wholly in force at 7.4.2003; [s. 54(1)(2)](https://www.legislation.gov.uk/ukpga/2002/21/section/54/1/2) in force at Royal Assent, see [s. 61](https://www.legislation.gov.uk/ukpga/2002/21/section/61); [s. 54(3)-(10)](https://www.legislation.gov.uk/ukpga/2002/21/section/54/3) 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](https://www.legislation.gov.uk/uksi/2003/392), [art. 2](https://www.legislation.gov.uk/uksi/2003/392/article/2)
[^c22566121]: [S. 55](https://www.legislation.gov.uk/ukpga/2002/21/section/55) wholly in force at 7.4.2003; [s. 55](https://www.legislation.gov.uk/ukpga/2002/21/section/55) not in force at Royal Assent, see [s. 61](https://www.legislation.gov.uk/ukpga/2002/21/section/61); [s. 55](https://www.legislation.gov.uk/ukpga/2002/21/section/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](https://www.legislation.gov.uk/uksi/2003/392), [art. 2](https://www.legislation.gov.uk/uksi/2003/392/article/2)
[^c22566131]: [S. 56](https://www.legislation.gov.uk/ukpga/2002/21/section/56) wholly in force at 7.4.2003; [s. 56](https://www.legislation.gov.uk/ukpga/2002/21/section/56) not in force at Royal Assent, see [s. 61](https://www.legislation.gov.uk/ukpga/2002/21/section/61); [s. 56](https://www.legislation.gov.uk/ukpga/2002/21/section/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](https://www.legislation.gov.uk/uksi/2003/392), [art. 2](https://www.legislation.gov.uk/uksi/2003/392/article/2) (with [art. 3](https://www.legislation.gov.uk/uksi/2003/392/article/3))
[^c22566141]: [S. 57](https://www.legislation.gov.uk/ukpga/2002/21/section/57) wholly in force at 7.4.2003; [s. 57](https://www.legislation.gov.uk/ukpga/2002/21/section/57) not in force at Royal Assent, see [s. 61](https://www.legislation.gov.uk/ukpga/2002/21/section/61); [s. 57](https://www.legislation.gov.uk/ukpga/2002/21/section/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](https://www.legislation.gov.uk/uksi/2003/392), [art. 2](https://www.legislation.gov.uk/uksi/2003/392/article/2)
[^c17826021]: [S. 58](https://www.legislation.gov.uk/ukpga/2002/21/section/58) wholly in force at 26.2.2003; [s. 58](https://www.legislation.gov.uk/ukpga/2002/21/section/58) not in force at Royal Assent, see [s. 61](https://www.legislation.gov.uk/ukpga/2002/21/section/61); [s. 58](https://www.legislation.gov.uk/ukpga/2002/21/section/58) in force for certain purposes at 9.7.2002 by [S.I. 2002/1727](https://www.legislation.gov.uk/uksi/2002/1727), [art. 2](https://www.legislation.gov.uk/uksi/2002/1727/article/2); [s. 58](https://www.legislation.gov.uk/ukpga/2002/21/section/58) in force in so far as not already in force at 26.2.2003 by [S.I. 2003/392](https://www.legislation.gov.uk/uksi/2003/392), [art. 2](https://www.legislation.gov.uk/uksi/2003/392/article/2)
[^c17826031]: [S. 59](https://www.legislation.gov.uk/ukpga/2002/21/section/59) wholly in force at 1.4.2003; [s. 59](https://www.legislation.gov.uk/ukpga/2002/21/section/59) not in force at Royal Assent, see [s. 61](https://www.legislation.gov.uk/ukpga/2002/21/section/61); [s. 59](https://www.legislation.gov.uk/ukpga/2002/21/section/59) in force for certain purposes at 1.8.2002 by [S.I. 2002/1727](https://www.legislation.gov.uk/uksi/2002/1727), [art. 2](https://www.legislation.gov.uk/uksi/2002/1727/article/2); [s. 59](https://www.legislation.gov.uk/ukpga/2002/21/section/59) in force for certain purposes at 26.2.2003 and otherwise in force at 1.4.2003 by [S.I. 2003/392](https://www.legislation.gov.uk/uksi/2003/392), [art. 2](https://www.legislation.gov.uk/uksi/2003/392/article/2)
[^c17826071]: [S. 60](https://www.legislation.gov.uk/ukpga/2002/21/section/60) partly in force; [s. 60](https://www.legislation.gov.uk/ukpga/2002/21/section/60) not in force at Royal Assent, see [s. 61](https://www.legislation.gov.uk/ukpga/2002/21/section/61); [s. 60](https://www.legislation.gov.uk/ukpga/2002/21/section/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](https://www.legislation.gov.uk/uksi/2002/1727), [art. 2](https://www.legislation.gov.uk/uksi/2002/1727/article/2); [s. 60](https://www.legislation.gov.uk/ukpga/2002/21/section/60) in force for certain purposes at 26.2.2003, 1.4.2003 and 7.4.2003 by [S.I. 2003/392](https://www.legislation.gov.uk/uksi/2003/392), [art. 2](https://www.legislation.gov.uk/uksi/2003/392/article/2); [s. 60](https://www.legislation.gov.uk/ukpga/2002/21/section/60) in force for certain purposes at 6.4.2003 by [S.I. 2003/938](https://www.legislation.gov.uk/uksi/2003/938), [art. 2](https://www.legislation.gov.uk/uksi/2003/938/article/2), [Sch.](https://www.legislation.gov.uk/uksi/2003/938/schedule) (with [art. 3](https://www.legislation.gov.uk/uksi/2003/938/article/3)) and by S.I 2003/962, {art. 2(3)(c)} (with savings in [S.R. 2003/212](https://www.legislation.gov.uk/nisr/2003/212), [art. 2](https://www.legislation.gov.uk/nisr/2003/212/article/2)); [s. 60](https://www.legislation.gov.uk/ukpga/2002/21/section/60) in force for certain further purposes at 8.4.2003 by [S.I. 2003/962](https://www.legislation.gov.uk/uksi/2003/962), [art. 2(4)(c)](https://www.legislation.gov.uk/uksi/2003/962/article/2/4/c)
[^c17781521]: [S. 61](https://www.legislation.gov.uk/ukpga/2002/21/section/61) power partly exercised: different dates appointed for specified provisions by {[S.I. 2002/1727](https://www.legislation.gov.uk/uksi/2002/1727)}, art. 2, {[S.I. 2003/392](https://www.legislation.gov.uk/uksi/2003/392)}, art. 2, {[S.I. 2003/938](https://www.legislation.gov.uk/uksi/2003/938)}, art. 2, Sch. and {[S.I. 2003/962](https://www.legislation.gov.uk/uksi/2003/962)}, art. 2
[^c18666101]: [Sch. 2](https://www.legislation.gov.uk/ukpga/2002/21/schedule/2) wholly in force at 6.4.2003; [Sch. 2](https://www.legislation.gov.uk/ukpga/2002/21/schedule/2) not in force at Royal Assent, see [s. 61](https://www.legislation.gov.uk/ukpga/2002/21/section/61); [Sch. 2](https://www.legislation.gov.uk/ukpga/2002/21/schedule/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](https://www.legislation.gov.uk/uksi/2002/1727), [art. 2](https://www.legislation.gov.uk/uksi/2002/1727/article/2)
[^c18666131]: [Sch. 2](https://www.legislation.gov.uk/ukpga/2002/21/schedule/2) wholly in force at 6.4.2003; [Sch. 2](https://www.legislation.gov.uk/ukpga/2002/21/schedule/2) not in force at Royal Assent, see [s. 61](https://www.legislation.gov.uk/ukpga/2002/21/section/61); [Sch. 2](https://www.legislation.gov.uk/ukpga/2002/21/schedule/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](https://www.legislation.gov.uk/uksi/2002/1727), [art. 2](https://www.legislation.gov.uk/uksi/2002/1727/article/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](https://www.legislation.gov.uk/uksi/2002/1727), [art. 2](https://www.legislation.gov.uk/uksi/2002/1727/article/2)
[^c18666151]: [Sch. 2](https://www.legislation.gov.uk/ukpga/2002/21/schedule/2) wholly in force at 6.4.2003; [Sch. 2](https://www.legislation.gov.uk/ukpga/2002/21/schedule/2) not in force at Royal Assent, see [s. 61](https://www.legislation.gov.uk/ukpga/2002/21/section/61); [Sch. 2](https://www.legislation.gov.uk/ukpga/2002/21/schedule/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](https://www.legislation.gov.uk/uksi/2002/1727), [art. 2](https://www.legislation.gov.uk/uksi/2002/1727/article/2)
[^c18666161]: [Sch. 2](https://www.legislation.gov.uk/ukpga/2002/21/schedule/2) wholly in force at 6.4.2003; [Sch. 2](https://www.legislation.gov.uk/ukpga/2002/21/schedule/2) not in force at Royal Assent, see [s. 61](https://www.legislation.gov.uk/ukpga/2002/21/section/61); [Sch. 2](https://www.legislation.gov.uk/ukpga/2002/21/schedule/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](https://www.legislation.gov.uk/uksi/2002/1727), [art. 2](https://www.legislation.gov.uk/uksi/2002/1727/article/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](https://www.legislation.gov.uk/uksi/2002/1727), [art. 2](https://www.legislation.gov.uk/uksi/2002/1727/article/2)
[^c18666181]: [Sch. 2](https://www.legislation.gov.uk/ukpga/2002/21/schedule/2) wholly in force at 6.4.2003; [Sch. 2](https://www.legislation.gov.uk/ukpga/2002/21/schedule/2) not in force at Royal Assent, see [s. 61](https://www.legislation.gov.uk/ukpga/2002/21/section/61); [Sch. 2](https://www.legislation.gov.uk/ukpga/2002/21/schedule/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](https://www.legislation.gov.uk/uksi/2002/1727), [art. 2](https://www.legislation.gov.uk/uksi/2002/1727/article/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)](https://www.legislation.gov.uk/ukpga/2003/1), [s. 724(1)](https://www.legislation.gov.uk/ukpga/2003/1/section/724/1), [Sch. 8 Pt. 1](https://www.legislation.gov.uk/ukpga/2003/1/schedule/8/part/1) (with [Sch. 7](https://www.legislation.gov.uk/ukpga/2003/1/schedule/7))
[^c22566201]: [Sch. 4](https://www.legislation.gov.uk/ukpga/2002/21/schedule/4) wholly in force at 7.4.2003; [Sch. 4](https://www.legislation.gov.uk/ukpga/2002/21/schedule/4) not in force at Royal Assent, see [s. 61](https://www.legislation.gov.uk/ukpga/2002/21/section/61); [Sch. 4](https://www.legislation.gov.uk/ukpga/2002/21/schedule/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](https://www.legislation.gov.uk/uksi/2003/392), [art. 2](https://www.legislation.gov.uk/uksi/2003/392/article/2)
[^c22566211]: [Sch. 4](https://www.legislation.gov.uk/ukpga/2002/21/schedule/4) wholly in force at 7.4.2003; [Sch. 4](https://www.legislation.gov.uk/ukpga/2002/21/schedule/4) not in force at Royal Assent, see [s. 61](https://www.legislation.gov.uk/ukpga/2002/21/section/61); [Sch. 4](https://www.legislation.gov.uk/ukpga/2002/21/schedule/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](https://www.legislation.gov.uk/uksi/2003/392), [art. 2](https://www.legislation.gov.uk/uksi/2003/392/article/2)
[^c22566221]: [Sch. 4](https://www.legislation.gov.uk/ukpga/2002/21/schedule/4) wholly in force at 7.4.2003; [Sch. 4](https://www.legislation.gov.uk/ukpga/2002/21/schedule/4) not in force at Royal Assent, see [s. 61](https://www.legislation.gov.uk/ukpga/2002/21/section/61); [Sch. 4](https://www.legislation.gov.uk/ukpga/2002/21/schedule/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](https://www.legislation.gov.uk/uksi/2003/392), [art. 2](https://www.legislation.gov.uk/uksi/2003/392/article/2)
[^c22566231]: [Sch. 4](https://www.legislation.gov.uk/ukpga/2002/21/schedule/4) wholly in force at 7.4.2003; [Sch. 4](https://www.legislation.gov.uk/ukpga/2002/21/schedule/4) not in force at Royal Assent, see [s. 61](https://www.legislation.gov.uk/ukpga/2002/21/section/61); [Sch. 4](https://www.legislation.gov.uk/ukpga/2002/21/schedule/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](https://www.legislation.gov.uk/uksi/2003/392), [art. 2](https://www.legislation.gov.uk/uksi/2003/392/article/2)
[^c22566241]: [Sch. 4](https://www.legislation.gov.uk/ukpga/2002/21/schedule/4) wholly in force at 7.4.2003; [Sch. 4](https://www.legislation.gov.uk/ukpga/2002/21/schedule/4) not in force at Royal Assent, see [s. 61](https://www.legislation.gov.uk/ukpga/2002/21/section/61); [Sch. 4](https://www.legislation.gov.uk/ukpga/2002/21/schedule/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](https://www.legislation.gov.uk/uksi/2003/392), [art. 2](https://www.legislation.gov.uk/uksi/2003/392/article/2)
[^c22566251]: [Sch. 4](https://www.legislation.gov.uk/ukpga/2002/21/schedule/4) wholly in force at 7.4.2003; [Sch. 4](https://www.legislation.gov.uk/ukpga/2002/21/schedule/4) not in force at Royal Assent, see [s. 61](https://www.legislation.gov.uk/ukpga/2002/21/section/61); [Sch. 4](https://www.legislation.gov.uk/ukpga/2002/21/schedule/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](https://www.legislation.gov.uk/uksi/2003/392), [art. 2](https://www.legislation.gov.uk/uksi/2003/392/article/2)
[^c22566261]: [Sch. 4](https://www.legislation.gov.uk/ukpga/2002/21/schedule/4) wholly in force at 7.4.2003; [Sch. 4](https://www.legislation.gov.uk/ukpga/2002/21/schedule/4) not in force at Royal Assent, see [s. 61](https://www.legislation.gov.uk/ukpga/2002/21/section/61); [Sch. 4](https://www.legislation.gov.uk/ukpga/2002/21/schedule/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](https://www.legislation.gov.uk/uksi/2003/392), [art. 2](https://www.legislation.gov.uk/uksi/2003/392/article/2)
[^c22566271]: [Sch. 4](https://www.legislation.gov.uk/ukpga/2002/21/schedule/4) wholly in force at 7.4.2003; [Sch. 4](https://www.legislation.gov.uk/ukpga/2002/21/schedule/4) not in force at Royal Assent, see [s. 61](https://www.legislation.gov.uk/ukpga/2002/21/section/61); [Sch. 4](https://www.legislation.gov.uk/ukpga/2002/21/schedule/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](https://www.legislation.gov.uk/uksi/2003/392), [art. 2](https://www.legislation.gov.uk/uksi/2003/392/article/2)
[^c22566291]: [Sch. 4](https://www.legislation.gov.uk/ukpga/2002/21/schedule/4) wholly in force at 7.4.2003; [Sch. 4](https://www.legislation.gov.uk/ukpga/2002/21/schedule/4) not in force at Royal Assent, see [s. 61](https://www.legislation.gov.uk/ukpga/2002/21/section/61); [Sch. 4](https://www.legislation.gov.uk/ukpga/2002/21/schedule/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](https://www.legislation.gov.uk/uksi/2003/392), [art. 2](https://www.legislation.gov.uk/uksi/2003/392/article/2)
[^c22566311]: [Sch. 4](https://www.legislation.gov.uk/ukpga/2002/21/schedule/4) wholly in force at 7.4.2003; [Sch. 4](https://www.legislation.gov.uk/ukpga/2002/21/schedule/4) not in force at Royal Assent, see [s. 61](https://www.legislation.gov.uk/ukpga/2002/21/section/61); [Sch. 4](https://www.legislation.gov.uk/ukpga/2002/21/schedule/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](https://www.legislation.gov.uk/uksi/2003/392), [art. 2](https://www.legislation.gov.uk/uksi/2003/392/article/2)
[^c22566321]: [Sch. 4](https://www.legislation.gov.uk/ukpga/2002/21/schedule/4) wholly in force at 7.4.2003; [Sch. 4](https://www.legislation.gov.uk/ukpga/2002/21/schedule/4) not in force at Royal Assent, see [s. 61](https://www.legislation.gov.uk/ukpga/2002/21/section/61); [Sch. 4](https://www.legislation.gov.uk/ukpga/2002/21/schedule/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](https://www.legislation.gov.uk/uksi/2003/392), [art. 2](https://www.legislation.gov.uk/uksi/2003/392/article/2)
[^c22566331]: [Sch. 4](https://www.legislation.gov.uk/ukpga/2002/21/schedule/4) wholly in force at 7.4.2003; [Sch. 4](https://www.legislation.gov.uk/ukpga/2002/21/schedule/4) not in force at Royal Assent, see [s. 61](https://www.legislation.gov.uk/ukpga/2002/21/section/61); [Sch. 4](https://www.legislation.gov.uk/ukpga/2002/21/schedule/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](https://www.legislation.gov.uk/uksi/2003/392), [art. 2](https://www.legislation.gov.uk/uksi/2003/392/article/2)
[^c22566341]: [Sch. 4](https://www.legislation.gov.uk/ukpga/2002/21/schedule/4) wholly in force at 7.4.2003; [Sch. 4](https://www.legislation.gov.uk/ukpga/2002/21/schedule/4) not in force at Royal Assent, see [s. 61](https://www.legislation.gov.uk/ukpga/2002/21/section/61); [Sch. 4](https://www.legislation.gov.uk/ukpga/2002/21/schedule/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](https://www.legislation.gov.uk/uksi/2003/392), [art. 2](https://www.legislation.gov.uk/uksi/2003/392/article/2)
[^c22566351]: [Sch. 4](https://www.legislation.gov.uk/ukpga/2002/21/schedule/4) wholly in force at 7.4.2003; [Sch. 4](https://www.legislation.gov.uk/ukpga/2002/21/schedule/4) not in force at Royal Assent, see [s. 61](https://www.legislation.gov.uk/ukpga/2002/21/section/61); [Sch. 4](https://www.legislation.gov.uk/ukpga/2002/21/schedule/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](https://www.legislation.gov.uk/uksi/2003/392), [art. 2](https://www.legislation.gov.uk/uksi/2003/392/article/2)
[^c22566361]: [Sch. 4](https://www.legislation.gov.uk/ukpga/2002/21/schedule/4) wholly in force at 7.4.2003; [Sch. 4](https://www.legislation.gov.uk/ukpga/2002/21/schedule/4) not in force at Royal Assent, see [s. 61](https://www.legislation.gov.uk/ukpga/2002/21/section/61); [Sch. 4](https://www.legislation.gov.uk/ukpga/2002/21/schedule/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](https://www.legislation.gov.uk/uksi/2003/392), [art. 2](https://www.legislation.gov.uk/uksi/2003/392/article/2)
[^c22566371]: [Sch. 4](https://www.legislation.gov.uk/ukpga/2002/21/schedule/4) wholly in force at 7.4.2003; [Sch. 4](https://www.legislation.gov.uk/ukpga/2002/21/schedule/4) not in force at Royal Assent, see [s. 61](https://www.legislation.gov.uk/ukpga/2002/21/section/61); [Sch. 4](https://www.legislation.gov.uk/ukpga/2002/21/schedule/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](https://www.legislation.gov.uk/uksi/2003/392), [art. 2](https://www.legislation.gov.uk/uksi/2003/392/article/2)
[^c22566381]: [Sch. 4](https://www.legislation.gov.uk/ukpga/2002/21/schedule/4) wholly in force at 7.4.2003; [Sch. 4](https://www.legislation.gov.uk/ukpga/2002/21/schedule/4) not in force at Royal Assent, see [s. 61](https://www.legislation.gov.uk/ukpga/2002/21/section/61); [Sch. 4](https://www.legislation.gov.uk/ukpga/2002/21/schedule/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](https://www.legislation.gov.uk/uksi/2003/392), [art. 2](https://www.legislation.gov.uk/uksi/2003/392/article/2)
[^c22566391]: [Sch. 4](https://www.legislation.gov.uk/ukpga/2002/21/schedule/4) wholly in force at 7.4.2003; [Sch. 4](https://www.legislation.gov.uk/ukpga/2002/21/schedule/4) not in force at Royal Assent, see [s. 61](https://www.legislation.gov.uk/ukpga/2002/21/section/61); [Sch. 4](https://www.legislation.gov.uk/ukpga/2002/21/schedule/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](https://www.legislation.gov.uk/uksi/2003/392), [art. 2](https://www.legislation.gov.uk/uksi/2003/392/article/2)
[^c22566401]: [Sch. 4](https://www.legislation.gov.uk/ukpga/2002/21/schedule/4) wholly in force at 7.4.2003; [Sch. 4](https://www.legislation.gov.uk/ukpga/2002/21/schedule/4) not in force at Royal Assent, see [s. 61](https://www.legislation.gov.uk/ukpga/2002/21/section/61); [Sch. 4](https://www.legislation.gov.uk/ukpga/2002/21/schedule/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](https://www.legislation.gov.uk/uksi/2003/392), [art. 2](https://www.legislation.gov.uk/uksi/2003/392/article/2)
[^c22566411]: [Sch. 4](https://www.legislation.gov.uk/ukpga/2002/21/schedule/4) wholly in force at 7.4.2003; [Sch. 4](https://www.legislation.gov.uk/ukpga/2002/21/schedule/4) not in force at Royal Assent, see [s. 61](https://www.legislation.gov.uk/ukpga/2002/21/section/61); [Sch. 4](https://www.legislation.gov.uk/ukpga/2002/21/schedule/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](https://www.legislation.gov.uk/uksi/2003/392), [art. 2](https://www.legislation.gov.uk/uksi/2003/392/article/2)
[^c22566421]: [Sch. 4](https://www.legislation.gov.uk/ukpga/2002/21/schedule/4) wholly in force at 7.4.2003; [Sch. 4](https://www.legislation.gov.uk/ukpga/2002/21/schedule/4) not in force at Royal Assent, see [s. 61](https://www.legislation.gov.uk/ukpga/2002/21/section/61); [Sch. 4](https://www.legislation.gov.uk/ukpga/2002/21/schedule/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](https://www.legislation.gov.uk/uksi/2003/392), [art. 2](https://www.legislation.gov.uk/uksi/2003/392/article/2)
[^c18672351]: [Sch. 5](https://www.legislation.gov.uk/ukpga/2002/21/schedule/5) wholly in force at 1.4.2003; [Sch. 5](https://www.legislation.gov.uk/ukpga/2002/21/schedule/5) not in force at Royal Assent, see [s. 61](https://www.legislation.gov.uk/ukpga/2002/21/section/61); [Sch. 5](https://www.legislation.gov.uk/ukpga/2002/21/schedule/5) in force for certain purposes at 1.8.2002 by [S.I. 2002/1727](https://www.legislation.gov.uk/uksi/2002/1727), [art. 2](https://www.legislation.gov.uk/uksi/2002/1727/article/2); [Sch. 5](https://www.legislation.gov.uk/ukpga/2002/21/schedule/5) in force for certain further purposes at 26.2.2003 and otherwise in force at 1.4.2003 by [S.I. 2003/392](https://www.legislation.gov.uk/uksi/2003/392), [art. 2](https://www.legislation.gov.uk/uksi/2003/392/article/2)
[^c18672371]: [Sch. 5](https://www.legislation.gov.uk/ukpga/2002/21/schedule/5) wholly in force at 1.4.2003; [Sch. 5](https://www.legislation.gov.uk/ukpga/2002/21/schedule/5) not in force at Royal Assent, see [s. 61](https://www.legislation.gov.uk/ukpga/2002/21/section/61); [Sch. 5](https://www.legislation.gov.uk/ukpga/2002/21/schedule/5) in force for certain purposes at 1.8.2002 by [S.I. 2002/1727](https://www.legislation.gov.uk/uksi/2002/1727), [art. 2](https://www.legislation.gov.uk/uksi/2002/1727/article/2); [Sch. 5](https://www.legislation.gov.uk/ukpga/2002/21/schedule/5) in force for certain further purposes at 26.2.2003 and otherwise in force at 1.4.2003 by [S.I. 2003/392](https://www.legislation.gov.uk/uksi/2003/392), [art. 2](https://www.legislation.gov.uk/uksi/2003/392/article/2)
[^c18672381]: [Sch. 5](https://www.legislation.gov.uk/ukpga/2002/21/schedule/5) wholly in force at 1.4.2003; [Sch. 5](https://www.legislation.gov.uk/ukpga/2002/21/schedule/5) not in force at Royal Assent, see [s. 61](https://www.legislation.gov.uk/ukpga/2002/21/section/61); [Sch. 5](https://www.legislation.gov.uk/ukpga/2002/21/schedule/5) in force for certain purposes at 1.8.2002 by [S.I. 2002/1727](https://www.legislation.gov.uk/uksi/2002/1727), [art. 2](https://www.legislation.gov.uk/uksi/2002/1727/article/2); [Sch. 5](https://www.legislation.gov.uk/ukpga/2002/21/schedule/5) in force for certain further purposes at 26.2.2003 and otherwise in force at 1.4.2003 by [S.I. 2003/392](https://www.legislation.gov.uk/uksi/2003/392), [art. 2](https://www.legislation.gov.uk/uksi/2003/392/article/2)
[^c18672391]: [Sch. 5](https://www.legislation.gov.uk/ukpga/2002/21/schedule/5) wholly in force at 1.4.2003; [Sch. 5](https://www.legislation.gov.uk/ukpga/2002/21/schedule/5) not in force at Royal Assent, see [s. 61](https://www.legislation.gov.uk/ukpga/2002/21/section/61); [Sch. 5](https://www.legislation.gov.uk/ukpga/2002/21/schedule/5) in force for certain purposes at 1.8.2002 by [S.I. 2002/1727](https://www.legislation.gov.uk/uksi/2002/1727), [art. 2](https://www.legislation.gov.uk/uksi/2002/1727/article/2); [Sch. 5](https://www.legislation.gov.uk/ukpga/2002/21/schedule/5) in force for certain further purposes at 26.2.2003 and otherwise in force at 1.4.2003 by [S.I. 2003/392](https://www.legislation.gov.uk/uksi/2003/392), [art. 2](https://www.legislation.gov.uk/uksi/2003/392/article/2)
[^c18672401]: [Sch. 5](https://www.legislation.gov.uk/ukpga/2002/21/schedule/5) wholly in force at 1.4.2003; [Sch. 5](https://www.legislation.gov.uk/ukpga/2002/21/schedule/5) not in force at Royal Assent, see [s. 61](https://www.legislation.gov.uk/ukpga/2002/21/section/61); [Sch. 5](https://www.legislation.gov.uk/ukpga/2002/21/schedule/5) in force for certain purposes at 1.8.2002 by [S.I. 2002/1727](https://www.legislation.gov.uk/uksi/2002/1727), [art. 2](https://www.legislation.gov.uk/uksi/2002/1727/article/2); [Sch. 5](https://www.legislation.gov.uk/ukpga/2002/21/schedule/5) in force for certain further purposes at 26.2.2003 and otherwise in force at 1.4.2003 by [S.I. 2003/392](https://www.legislation.gov.uk/uksi/2003/392), [art. 2](https://www.legislation.gov.uk/uksi/2003/392/article/2)
[^c18672411]: [Sch. 5](https://www.legislation.gov.uk/ukpga/2002/21/schedule/5) wholly in force at 1.4.2003; [Sch. 5](https://www.legislation.gov.uk/ukpga/2002/21/schedule/5) not in force at Royal Assent, see [s. 61](https://www.legislation.gov.uk/ukpga/2002/21/section/61); [Sch. 5](https://www.legislation.gov.uk/ukpga/2002/21/schedule/5) in force for certain purposes at 1.8.2002 by [S.I. 2002/1727](https://www.legislation.gov.uk/uksi/2002/1727), [art. 2](https://www.legislation.gov.uk/uksi/2002/1727/article/2); [Sch. 5](https://www.legislation.gov.uk/ukpga/2002/21/schedule/5) in force for certain further purposes at 26.2.2003 and otherwise in force at 1.4.2003 by [S.I. 2003/392](https://www.legislation.gov.uk/uksi/2003/392), [art. 2](https://www.legislation.gov.uk/uksi/2003/392/article/2)
[^c18672421]: [Sch. 5](https://www.legislation.gov.uk/ukpga/2002/21/schedule/5) wholly in force at 1.4.2003; [Sch. 5](https://www.legislation.gov.uk/ukpga/2002/21/schedule/5) not in force at Royal Assent, see [s. 61](https://www.legislation.gov.uk/ukpga/2002/21/section/61); [Sch. 5](https://www.legislation.gov.uk/ukpga/2002/21/schedule/5) in force for certain purposes at 1.8.2002 by [S.I. 2002/1727](https://www.legislation.gov.uk/uksi/2002/1727), [art. 2](https://www.legislation.gov.uk/uksi/2002/1727/article/2); [Sch. 5](https://www.legislation.gov.uk/ukpga/2002/21/schedule/5) in force for certain further purposes at 26.2.2003 and otherwise in force at 1.4.2003 by [S.I. 2003/392](https://www.legislation.gov.uk/uksi/2003/392), [art. 2](https://www.legislation.gov.uk/uksi/2003/392/article/2)
[^c18672431]: [Sch. 5](https://www.legislation.gov.uk/ukpga/2002/21/schedule/5) wholly in force at 1.4.2003; [Sch. 5](https://www.legislation.gov.uk/ukpga/2002/21/schedule/5) not in force at Royal Assent, see [s. 61](https://www.legislation.gov.uk/ukpga/2002/21/section/61); [Sch. 5](https://www.legislation.gov.uk/ukpga/2002/21/schedule/5) in force for certain purposes at 1.8.2002 by [S.I. 2002/1727](https://www.legislation.gov.uk/uksi/2002/1727), [art. 2](https://www.legislation.gov.uk/uksi/2002/1727/article/2); [Sch. 5](https://www.legislation.gov.uk/ukpga/2002/21/schedule/5) in force for certain further purposes at 26.2.2003 and otherwise in force at 1.4.2003 by [S.I. 2003/392](https://www.legislation.gov.uk/uksi/2003/392), [art. 2](https://www.legislation.gov.uk/uksi/2003/392/article/2)
[^c18672451]: [Sch. 5](https://www.legislation.gov.uk/ukpga/2002/21/schedule/5) wholly in force at 1.4.2003; [Sch. 5](https://www.legislation.gov.uk/ukpga/2002/21/schedule/5) not in force at Royal Assent, see [s. 61](https://www.legislation.gov.uk/ukpga/2002/21/section/61); [Sch. 5](https://www.legislation.gov.uk/ukpga/2002/21/schedule/5) in force for certain purposes at 1.8.2002 by [S.I. 2002/1727](https://www.legislation.gov.uk/uksi/2002/1727), [art. 2](https://www.legislation.gov.uk/uksi/2002/1727/article/2); [Sch. 5](https://www.legislation.gov.uk/ukpga/2002/21/schedule/5) in force for certain further purposes at 26.2.2003 and otherwise in force at 1.4.2003 by [S.I. 2003/392](https://www.legislation.gov.uk/uksi/2003/392), [art. 2](https://www.legislation.gov.uk/uksi/2003/392/article/2)
[^c18672461]: [Sch. 5](https://www.legislation.gov.uk/ukpga/2002/21/schedule/5) wholly in force at 1.4.2003; [Sch. 5](https://www.legislation.gov.uk/ukpga/2002/21/schedule/5) not in force at Royal Assent, see [s. 61](https://www.legislation.gov.uk/ukpga/2002/21/section/61); [Sch. 5](https://www.legislation.gov.uk/ukpga/2002/21/schedule/5) in force for certain purposes at 1.8.2002 by [S.I. 2002/1727](https://www.legislation.gov.uk/uksi/2002/1727), [art. 2](https://www.legislation.gov.uk/uksi/2002/1727/article/2); [Sch. 5](https://www.legislation.gov.uk/ukpga/2002/21/schedule/5) in force for certain further purposes at 26.2.2003 and otherwise in force at 1.4.2003 by [S.I. 2003/392](https://www.legislation.gov.uk/uksi/2003/392), [art. 2](https://www.legislation.gov.uk/uksi/2003/392/article/2)
[^c18672471]: [Sch. 5](https://www.legislation.gov.uk/ukpga/2002/21/schedule/5) wholly in force at 1.4.2003; [Sch. 5](https://www.legislation.gov.uk/ukpga/2002/21/schedule/5) not in force at Royal Assent, see [s. 61](https://www.legislation.gov.uk/ukpga/2002/21/section/61); [Sch. 5](https://www.legislation.gov.uk/ukpga/2002/21/schedule/5) in force for certain purposes at 1.8.2002 by [S.I. 2002/1727](https://www.legislation.gov.uk/uksi/2002/1727), [art. 2](https://www.legislation.gov.uk/uksi/2002/1727/article/2); [Sch. 5](https://www.legislation.gov.uk/ukpga/2002/21/schedule/5) in force for certain further purposes at 26.2.2003 and otherwise in force at 1.4.2003 by [S.I. 2003/392](https://www.legislation.gov.uk/uksi/2003/392), [art. 2](https://www.legislation.gov.uk/uksi/2003/392/article/2)
[^c22566571]: Sch. 5 para. 10A inserted (15.11.2004) by [Children Act 2004 (c. 31)](https://www.legislation.gov.uk/ukpga/2004/31), [ss. 63](https://www.legislation.gov.uk/ukpga/2004/31/section/63), [67(7)(k)](https://www.legislation.gov.uk/ukpga/2004/31/section/67/7/k)
[^c17826111]: [Sch. 6](https://www.legislation.gov.uk/ukpga/2002/21/schedule/6) partly in force; [Sch. 6](https://www.legislation.gov.uk/ukpga/2002/21/schedule/6) not in force at Royal Assent, see [s. 61](https://www.legislation.gov.uk/ukpga/2002/21/section/61); [Sch. 6](https://www.legislation.gov.uk/ukpga/2002/21/schedule/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](https://www.legislation.gov.uk/uksi/2002/1727), [art. 2](https://www.legislation.gov.uk/uksi/2002/1727/article/2); [Sch. 6](https://www.legislation.gov.uk/ukpga/2002/21/schedule/6) in force for certain purposes at 26.2.2003, 1.4.2003 and 7.4.2003 by [S.I. 2003/392](https://www.legislation.gov.uk/uksi/2003/392), [art. 2](https://www.legislation.gov.uk/uksi/2003/392/article/2); [Sch. 6](https://www.legislation.gov.uk/ukpga/2002/21/schedule/6) in force for certain purposes at 6.4.2003 by [S.I. 2003/938](https://www.legislation.gov.uk/uksi/2003/938), [art. 2](https://www.legislation.gov.uk/uksi/2003/938/article/2), [Sch.](https://www.legislation.gov.uk/uksi/2003/938/schedule) (with [art. 3](https://www.legislation.gov.uk/uksi/2003/938/article/3)) and by [S.I. 2003/962](https://www.legislation.gov.uk/uksi/2003/962), [art. 2(3)(e)](https://www.legislation.gov.uk/uksi/2003/962/article/2/3/e), [Sch. 1](https://www.legislation.gov.uk/uksi/2003/962/schedule/1) (with [arts. 3](https://www.legislation.gov.uk/uksi/2003/962/article/3), [4](https://www.legislation.gov.uk/uksi/2003/962/article/4) and with savings and transitional provisions in [S.R. 2003/212](https://www.legislation.gov.uk/nisr/2003/212), [arts. 2](https://www.legislation.gov.uk/nisr/2003/212/article/2), [4](https://www.legislation.gov.uk/nisr/2003/212/article/4)); [Sch. 6](https://www.legislation.gov.uk/ukpga/2002/21/schedule/6) in force for certain further purposes at 8.4.2003 by [S.I. 2003/962](https://www.legislation.gov.uk/uksi/2003/962), [art. 2(4)(e)](https://www.legislation.gov.uk/uksi/2003/962/article/2/4/e), [Sch. 2](https://www.legislation.gov.uk/uksi/2003/962/schedule/2) (with [arts. 3-5](https://www.legislation.gov.uk/uksi/2003/962/article/3))
[^key-d763a8eeb2487028fa09a8dc072d67a7]: S. 5(2) excluded (17.3.2005) by [Tax Credits Act 2002 (Transitional Provisions) Order 2005 (S.I. 2005/773)](https://www.legislation.gov.uk/uksi/2005/773), [art. 6](https://www.legislation.gov.uk/uksi/2005/773/article/6)
[^key-79c0fb7ee1dfe66e343d13e7b3c81fc8]: Sch. 3 para. 2 repealed (1.4.2005) by [Courts Act 2003 (c. 39)](https://www.legislation.gov.uk/ukpga/2003/39), [s. 110(1)](https://www.legislation.gov.uk/ukpga/2003/39/section/110/1), [Sch. 10](https://www.legislation.gov.uk/ukpga/2003/39/schedule/10); [S.I. 2005/910](https://www.legislation.gov.uk/uksi/2005/910), [art. 3(aa)](https://www.legislation.gov.uk/uksi/2005/910/article/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)](https://www.legislation.gov.uk/uksi/2005/828), [arts. 1](https://www.legislation.gov.uk/uksi/2005/828/article/1), [2](https://www.legislation.gov.uk/uksi/2005/828/article/2)
[^key-fe9112bc1c5c2aaa101265fe38244804]: S. 2 substituted (18.4.2005) by [Commissioners for Revenue and Customs Act 2005 (c. 11)](https://www.legislation.gov.uk/ukpga/2005/11), [s. 53(1)](https://www.legislation.gov.uk/ukpga/2005/11/section/53/1), [Sch. 4 para. 88](https://www.legislation.gov.uk/ukpga/2005/11/schedule/4/paragraph/88); [S.I. 2005/1126](https://www.legislation.gov.uk/uksi/2005/1126), [art. 2(2)(h)](https://www.legislation.gov.uk/uksi/2005/1126/article/2/2/h)
[^key-4717affa7d4dd49ea5f1dfd576cc2fc5]: S. 40(1)(a) repealed (18.4.2005) by [Commissioners for Revenue and Customs Act 2005 (c. 11)](https://www.legislation.gov.uk/ukpga/2005/11), [s. 53(1)](https://www.legislation.gov.uk/ukpga/2005/11/section/53/1), [Sch. 4 para. 89](https://www.legislation.gov.uk/ukpga/2005/11/schedule/4/paragraph/89), [Sch. 5](https://www.legislation.gov.uk/ukpga/2005/11/schedule/5); [S.I. 2005/1126](https://www.legislation.gov.uk/uksi/2005/1126), [art. 2(2)(h)(i)](https://www.legislation.gov.uk/uksi/2005/1126/article/2/2/h/i)
[^key-24fd110dc579e2df4ed661caca52bafb]: [S. 53](https://www.legislation.gov.uk/ukpga/2002/21/section/53) substituted (18.4.2005) by [Commissioners for Revenue and Customs Act 2005 (c. 11)](https://www.legislation.gov.uk/ukpga/2005/11), [s. 53(1)](https://www.legislation.gov.uk/ukpga/2005/11/section/53/1), [Sch. 4 para. 90](https://www.legislation.gov.uk/ukpga/2005/11/schedule/4/paragraph/90); [S.I. 2005/1126](https://www.legislation.gov.uk/uksi/2005/1126), [art. 2(2)(h)](https://www.legislation.gov.uk/uksi/2005/1126/article/2/2/h)
[^key-47a1b14f588a7e228464e7a1f4f4612a]: Sch. 5 para. 2 repealed (18.4.2005) by [Commissioners for Revenue and Customs Act 2005 (c. 11)](https://www.legislation.gov.uk/ukpga/2005/11), [s. 53(1)](https://www.legislation.gov.uk/ukpga/2005/11/section/53/1), [Sch. 4 para. 91](https://www.legislation.gov.uk/ukpga/2005/11/schedule/4/paragraph/91), [Sch. 5](https://www.legislation.gov.uk/ukpga/2005/11/schedule/5); [S.I. 2005/1126](https://www.legislation.gov.uk/uksi/2005/1126), [art. 2(2)(h)(i)](https://www.legislation.gov.uk/uksi/2005/1126/article/2/2/h/i)
[^key-48154f955b45241ac67590a3f9ca0a9b]: Word in s. 11(6)(b) substituted (5.12.2005) by [Civil Partnership Act 2004 (c. 33)](https://www.legislation.gov.uk/ukpga/2004/33), [s. 263(8)(d)](https://www.legislation.gov.uk/ukpga/2004/33/section/263/8/d), [Sch. 24 para. 145](https://www.legislation.gov.uk/ukpga/2004/33/schedule/24/paragraph/145); [S.I. 2005/3175](https://www.legislation.gov.uk/uksi/2005/3175), [art. 2(1)](https://www.legislation.gov.uk/uksi/2005/3175/article/2/1), [Sch. 1](https://www.legislation.gov.uk/uksi/2005/3175/schedule/1)
[^key-326f9a33a744b6137f29416a55c7c7a2]: Words in s. 11(6)(c) substituted (5.12.2005) by [Civil Partnership Act 2004 (c. 33)](https://www.legislation.gov.uk/ukpga/2004/33), [s. 263(8)(d)](https://www.legislation.gov.uk/ukpga/2004/33/section/263/8/d), [Sch. 24 para. 145](https://www.legislation.gov.uk/ukpga/2004/33/schedule/24/paragraph/145); [S.I. 2005/3175](https://www.legislation.gov.uk/uksi/2005/3175), [art. 2(1)](https://www.legislation.gov.uk/uksi/2005/3175/article/2/1), [Sch. 1](https://www.legislation.gov.uk/uksi/2005/3175/schedule/1)
[^key-521f7e04342433938e8918cfa563b023]: Word in s. 17(10)(b) substituted (5.12.2005) by [Civil Partnership Act 2004 (c. 33)](https://www.legislation.gov.uk/ukpga/2004/33), [s. 263(8)(d)](https://www.legislation.gov.uk/ukpga/2004/33/section/263/8/d), [Sch. 24 para. 145](https://www.legislation.gov.uk/ukpga/2004/33/schedule/24/paragraph/145); [S.I. 2005/3175](https://www.legislation.gov.uk/uksi/2005/3175), [art. 2(1)](https://www.legislation.gov.uk/uksi/2005/3175/article/2/1), [Sch. 1](https://www.legislation.gov.uk/uksi/2005/3175/schedule/1)
[^key-15c04a9e0c7be01d10806e2498bb22d9]: Words in s. 17(10)(b) substituted (5.12.2005) by [Civil Partnership Act 2004 (c. 33)](https://www.legislation.gov.uk/ukpga/2004/33), [s. 263(8)(d)](https://www.legislation.gov.uk/ukpga/2004/33/section/263/8/d), [Sch. 24 para. 146](https://www.legislation.gov.uk/ukpga/2004/33/schedule/24/paragraph/146); [S.I. 2005/3175](https://www.legislation.gov.uk/uksi/2005/3175), [art. 2(1)](https://www.legislation.gov.uk/uksi/2005/3175/article/2/1), [Sch. 1](https://www.legislation.gov.uk/uksi/2005/3175/schedule/1)
[^key-b6ac72ce6b64c0ab0d4c94b734bf5a79]: Word in s. 24(2) substituted (5.12.2005) by [Civil Partnership Act 2004 (c. 33)](https://www.legislation.gov.uk/ukpga/2004/33), [s. 263(8)(d)](https://www.legislation.gov.uk/ukpga/2004/33/section/263/8/d), [Sch. 24 para. 145](https://www.legislation.gov.uk/ukpga/2004/33/schedule/24/paragraph/145); [S.I. 2005/3175](https://www.legislation.gov.uk/uksi/2005/3175), [art. 2(1)](https://www.legislation.gov.uk/uksi/2005/3175/article/2/1), [Sch. 1](https://www.legislation.gov.uk/uksi/2005/3175/schedule/1)
[^key-c12cb6369d1865b16bf5cb8893baaa5e]: S. 3(5A) substituted for s. 3(5)(6) (5.12.2005) by [Civil Partnership Act 2004 (c. 33)](https://www.legislation.gov.uk/ukpga/2004/33), [s. 263(8)(d)](https://www.legislation.gov.uk/ukpga/2004/33/section/263/8/d), [Sch. 24 para. 144(3)](https://www.legislation.gov.uk/ukpga/2004/33/schedule/24/paragraph/144/3); [S.I. 2005/3175](https://www.legislation.gov.uk/uksi/2005/3175), [art. 2(1)](https://www.legislation.gov.uk/uksi/2005/3175/article/2/1), [Sch. 1](https://www.legislation.gov.uk/uksi/2005/3175/schedule/1)
[^key-38acd92b6fbd0eef3c50179b125b30d9]: Words in s. 3(3)(a) substituted (5.12.2005) by [Civil Partnership Act 2004 (c. 33)](https://www.legislation.gov.uk/ukpga/2004/33), [s. 263(8)(d)](https://www.legislation.gov.uk/ukpga/2004/33/section/263/8/d), [Sch. 24 para. 144(2)](https://www.legislation.gov.uk/ukpga/2004/33/schedule/24/paragraph/144/2); [S.I. 2005/3175](https://www.legislation.gov.uk/uksi/2005/3175), [art. 2(1)](https://www.legislation.gov.uk/uksi/2005/3175/article/2/1), [Sch. 1](https://www.legislation.gov.uk/uksi/2005/3175/schedule/1)
[^key-e3157cf9e2d774830475473a72888870]: Word in s. 32(6) substituted (5.12.2005) by [Civil Partnership Act 2004 (c. 33)](https://www.legislation.gov.uk/ukpga/2004/33), [s. 263(8)(d)](https://www.legislation.gov.uk/ukpga/2004/33/section/263/8/d), [Sch. 24 para. 145](https://www.legislation.gov.uk/ukpga/2004/33/schedule/24/paragraph/145); [S.I. 2005/3175](https://www.legislation.gov.uk/uksi/2005/3175), [art. 2(1)](https://www.legislation.gov.uk/uksi/2005/3175/article/2/1), [Sch. 1](https://www.legislation.gov.uk/uksi/2005/3175/schedule/1)
[^key-7ecbd94f7220973a1ba51959b7e7a076]: Word in s. 4(1)(g) substituted (5.12.2005) by [Civil Partnership Act 2004 (c. 33)](https://www.legislation.gov.uk/ukpga/2004/33), [s. 263(8)(d)](https://www.legislation.gov.uk/ukpga/2004/33/section/263/8/d), [Sch. 24 para. 145](https://www.legislation.gov.uk/ukpga/2004/33/schedule/24/paragraph/145); [S.I. 2005/3175](https://www.legislation.gov.uk/uksi/2005/3175), [art. 2(1)](https://www.legislation.gov.uk/uksi/2005/3175/article/2/1), [Sch. 1](https://www.legislation.gov.uk/uksi/2005/3175/schedule/1)
[^key-abbd48c94d395e7d3ebb47488a0099fa]: Words in s. 4(1)(g) substituted (5.12.2005) by [Civil Partnership Act 2004 (c. 33)](https://www.legislation.gov.uk/ukpga/2004/33), [s. 263(8)(d)](https://www.legislation.gov.uk/ukpga/2004/33/section/263/8/d), [Sch. 24 para. 146](https://www.legislation.gov.uk/ukpga/2004/33/schedule/24/paragraph/146); [S.I. 2005/3175](https://www.legislation.gov.uk/uksi/2005/3175), [art. 2(1)](https://www.legislation.gov.uk/uksi/2005/3175/article/2/1), [Sch. 1](https://www.legislation.gov.uk/uksi/2005/3175/schedule/1)
[^key-55e9fe1d7b72af764a676b82a7888829]: S. 48(1): s. 48 renumbered as s. 48(1) (5.12.2005) by [Civil Partnership Act 2004 (c. 33)](https://www.legislation.gov.uk/ukpga/2004/33), [s. 263(8)(d)](https://www.legislation.gov.uk/ukpga/2004/33/section/263/8/d), [Sch. 24 para. 147(1)](https://www.legislation.gov.uk/ukpga/2004/33/schedule/24/paragraph/147/1); [S.I. 2005/3175](https://www.legislation.gov.uk/uksi/2005/3175), [art. 2(1)](https://www.legislation.gov.uk/uksi/2005/3175/article/2/1), [Sch. 1](https://www.legislation.gov.uk/uksi/2005/3175/schedule/1)
[^key-6e058fa8427c070fa1814b4d9c3c9828]: S. 48(2) inserted (5.12.2005) by [Civil Partnership Act 2004 (c. 33)](https://www.legislation.gov.uk/ukpga/2004/33), [s. 263(8)(d)](https://www.legislation.gov.uk/ukpga/2004/33/section/263/8/d), [Sch. 24 para. 147(3)](https://www.legislation.gov.uk/ukpga/2004/33/schedule/24/paragraph/147/3); [S.I. 2005/3175](https://www.legislation.gov.uk/uksi/2005/3175), [art. 2(1)](https://www.legislation.gov.uk/uksi/2005/3175/article/2/1), [Sch. 1](https://www.legislation.gov.uk/uksi/2005/3175/schedule/1)
[^key-a91c68a3676984a21b5a7c7c4e227f33]: Words in s. 48(1) inserted (5.12.2005) by [Civil Partnership Act 2004 (c. 33)](https://www.legislation.gov.uk/ukpga/2004/33), [s. 263(8)(d)](https://www.legislation.gov.uk/ukpga/2004/33/section/263/8/d), [Sch. 24 para. 147(2)](https://www.legislation.gov.uk/ukpga/2004/33/schedule/24/paragraph/147/2); [S.I. 2005/3175](https://www.legislation.gov.uk/uksi/2005/3175), [art. 2(1)](https://www.legislation.gov.uk/uksi/2005/3175/article/2/1), [Sch. 1](https://www.legislation.gov.uk/uksi/2005/3175/schedule/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)](https://www.legislation.gov.uk/ukpga/2004/33), [s. 263(8)(d)](https://www.legislation.gov.uk/ukpga/2004/33/section/263/8/d), [Sch. 24 para. 147(2)](https://www.legislation.gov.uk/ukpga/2004/33/schedule/24/paragraph/147/2), [Sch. 30](https://www.legislation.gov.uk/ukpga/2004/33/schedule/30); [S.I. 2005/3175](https://www.legislation.gov.uk/uksi/2005/3175), [art. 2(1)](https://www.legislation.gov.uk/uksi/2005/3175/article/2/1)[(6)](https://www.legislation.gov.uk/uksi/2005/3175/article/2/6), [Sch. 1](https://www.legislation.gov.uk/uksi/2005/3175/schedule/1)
[^key-36527b9f2ab0d38d7d51cef91697e1a5]: Words in s. 49(2)(b) repealed (N.I.) (10.4.2006) by [Child Benefit Act 2005 (c. 6)](https://www.legislation.gov.uk/ukpga/2005/6), [s. 6(2)](https://www.legislation.gov.uk/ukpga/2005/6/section/6/2), [Sch. 2 Pt. 2](https://www.legislation.gov.uk/ukpga/2005/6/schedule/2/part/2)
[^key-d9c4f39a402e2720bf526cabe0528741]: Words in s. 49(1)(b) repealed (E.W.S.) (10.4.2006) by [Child Benefit Act 2005 (c. 6)](https://www.legislation.gov.uk/ukpga/2005/6), [s. 6(2)](https://www.legislation.gov.uk/ukpga/2005/6/section/6/2), [Sch. 2 Pt. 1](https://www.legislation.gov.uk/ukpga/2005/6/schedule/2/part/1)
[^key-e096cbd5463aea209b8dbabc33aeb02c]: [Sch. 4 para. 22](https://www.legislation.gov.uk/ukpga/2002/21/schedule/4/paragraph/22) repealed (14.6.2007) by [Asylum and Immigration (Treatment of Claimants, etc.) Act 2004 (c. 19)](https://www.legislation.gov.uk/ukpga/2004/19), [s. 48(3)](https://www.legislation.gov.uk/ukpga/2004/19/section/48/3), [Sch. 4](https://www.legislation.gov.uk/ukpga/2004/19/schedule/4); [S.I. 2007/1602](https://www.legislation.gov.uk/uksi/2007/1602), [art. 2(2)](https://www.legislation.gov.uk/uksi/2007/1602/article/2/2) (with [art. 2(3)](https://www.legislation.gov.uk/uksi/2007/1602/article/2/3)[(4)](https://www.legislation.gov.uk/uksi/2007/1602/article/2/4))
[^key-279d804e5e2c934cbd172d8e707d2789]: S. 36(2)(3) repealed (1.12.2007) by [Finance Act 2007 (c. 11)](https://www.legislation.gov.uk/ukpga/2007/11), [s. 84(4)](https://www.legislation.gov.uk/ukpga/2007/11/section/84/4)[(5)](https://www.legislation.gov.uk/ukpga/2007/11/section/84/5), [Sch. 22 para. 14](https://www.legislation.gov.uk/ukpga/2007/11/schedule/22/paragraph/14), [Sch. 27 Pt. 5(1)](https://www.legislation.gov.uk/ukpga/2007/11/schedule/27/part/5/1); [S.I. 2007/3166](https://www.legislation.gov.uk/uksi/2007/3166), [art. 3(a)](https://www.legislation.gov.uk/uksi/2007/3166/article/3/a)
[^key-7bca7150825b9648cd0cf77d29491796]: Sch. 3 para. 26 repealed (7.10.2008) by [Welfare Reform Act 2007 (c. 5)](https://www.legislation.gov.uk/ukpga/2007/5), [s. 70(1)](https://www.legislation.gov.uk/ukpga/2007/5/section/70/1), [Sch. 8](https://www.legislation.gov.uk/ukpga/2007/5/schedule/8); [S.I. 2008/2101](https://www.legislation.gov.uk/uksi/2008/2101), [art. 2(3)(c)](https://www.legislation.gov.uk/uksi/2008/2101/article/2/3/c)
[^key-e7c7aa195a4998cff835d22c9dff879c]: Sch. 3 para. 28 repealed (7.10.2008) by [Welfare Reform Act 2007 (c. 5)](https://www.legislation.gov.uk/ukpga/2007/5), [s. 70(1)](https://www.legislation.gov.uk/ukpga/2007/5/section/70/1), [Sch. 8](https://www.legislation.gov.uk/ukpga/2007/5/schedule/8); [S.I. 2008/2101](https://www.legislation.gov.uk/uksi/2008/2101), [art. 2(3)(c)](https://www.legislation.gov.uk/uksi/2008/2101/article/2/3/c)
[^key-2c7499bbae088fb070089d409579ffa9]: Sch. 3 para. 38 repealed (7.10.2008) by [Welfare Reform Act (Northern Ireland) 2007 (c. 2)](https://www.legislation.gov.uk/nia/2007/2), [s. 60(1)](https://www.legislation.gov.uk/nia/2007/2/section/60/1), [Sch. 8](https://www.legislation.gov.uk/nia/2007/2/schedule/8); [S.R. 2008/339](https://www.legislation.gov.uk/nisr/2008/339), [art. 2(3)(b)](https://www.legislation.gov.uk/nisr/2008/339/article/2/3/b)
[^key-2f0812b7507b4d6c4b4f55b13166c419]: Sch. 3 para. 40 repealed (7.10.2008) by [Welfare Reform Act (Northern Ireland) 2007 (c. 2)](https://www.legislation.gov.uk/nia/2007/2), [s. 60(1)](https://www.legislation.gov.uk/nia/2007/2/section/60/1), [Sch. 8](https://www.legislation.gov.uk/nia/2007/2/schedule/8); [S.R. 2008/339](https://www.legislation.gov.uk/nisr/2008/339), [art. 2(3)(b)](https://www.legislation.gov.uk/nisr/2008/339/article/2/3/b)
[^key-4a811163efe659d61b9a9f7ff53aa1a6]: Words in s. 63(8) substituted (3.11.2008) by [The Transfer of Tribunal Functions Order 2008 (S.I. 2008/2833)](https://www.legislation.gov.uk/uksi/2008/2833), [art. 1(1)](https://www.legislation.gov.uk/uksi/2008/2833/article/1/1), [Sch. 3 para. 191(2)](https://www.legislation.gov.uk/uksi/2008/2833/schedule/3/paragraph/191/2)
[^key-f4b7e37e90d6f8a2bf9ce180e2f67807]: Words in s. 63(2) substituted (3.11.2008) by [The Transfer of Tribunal Functions Order 2008 (S.I. 2008/2833)](https://www.legislation.gov.uk/uksi/2008/2833), [art. 1(1)](https://www.legislation.gov.uk/uksi/2008/2833/article/1/1), [Sch. 3 para. 191(2)](https://www.legislation.gov.uk/uksi/2008/2833/schedule/3/paragraph/191/2)
[^key-49cdcaaa70e80567c3f6013519e413f9]: Words in s. 63(3) substituted (3.11.2008) by [The Transfer of Tribunal Functions Order 2008 (S.I. 2008/2833)](https://www.legislation.gov.uk/uksi/2008/2833), [art. 1(1)](https://www.legislation.gov.uk/uksi/2008/2833/article/1/1), [Sch. 3 para. 191(2)](https://www.legislation.gov.uk/uksi/2008/2833/schedule/3/paragraph/191/2)
[^key-06632a3191ad4885f921e1efd5ab4c36]: Words in s. 63(4) substituted (3.11.2008) by [The Transfer of Tribunal Functions Order 2008 (S.I. 2008/2833)](https://www.legislation.gov.uk/uksi/2008/2833), [art. 1(1)](https://www.legislation.gov.uk/uksi/2008/2833/article/1/1), [Sch. 3 para. 191(2)](https://www.legislation.gov.uk/uksi/2008/2833/schedule/3/paragraph/191/2)
[^key-08a911cf6de37fadf86ca52ec5b508c6]: Words in s. 63(8) substituted (3.11.2008) by [The Transfer of Tribunal Functions Order 2008 (S.I. 2008/2833)](https://www.legislation.gov.uk/uksi/2008/2833), [art. 1(1)](https://www.legislation.gov.uk/uksi/2008/2833/article/1/1), [Sch. 3 para. 191(6)](https://www.legislation.gov.uk/uksi/2008/2833/schedule/3/paragraph/191/6)
[^key-41d2d80bd9d2857aa8f47972a7785a0c]: Words in s. 63(5)(a) substituted (3.11.2008) by [The Transfer of Tribunal Functions Order 2008 (S.I. 2008/2833)](https://www.legislation.gov.uk/uksi/2008/2833), [art. 1(1)](https://www.legislation.gov.uk/uksi/2008/2833/article/1/1), [Sch. 3 para. 191(3)](https://www.legislation.gov.uk/uksi/2008/2833/schedule/3/paragraph/191/3)
[^key-070846e3d087927e8ba1e7e1159ce962]: Words in s. 63(6) substituted (3.11.2008) by [The Transfer of Tribunal Functions Order 2008 (S.I. 2008/2833)](https://www.legislation.gov.uk/uksi/2008/2833), [art. 1(1)](https://www.legislation.gov.uk/uksi/2008/2833/article/1/1), [Sch. 3 para. 191(2)](https://www.legislation.gov.uk/uksi/2008/2833/schedule/3/paragraph/191/2)
[^key-f80e763cedea5a3c9afe1fdad72f50d3]: Words in s. 63(6) substituted (3.11.2008) by [The Transfer of Tribunal Functions Order 2008 (S.I. 2008/2833)](https://www.legislation.gov.uk/uksi/2008/2833), [art. 1(1)](https://www.legislation.gov.uk/uksi/2008/2833/article/1/1), [Sch. 3 para. 191(4)](https://www.legislation.gov.uk/uksi/2008/2833/schedule/3/paragraph/191/4)
[^key-d72e857ccbcbed7c31d09a2150ddfc96]: Words in s. 63(7) substituted (3.11.2008) by [The Transfer of Tribunal Functions Order 2008 (S.I. 2008/2833)](https://www.legislation.gov.uk/uksi/2008/2833), [art. 1(1)](https://www.legislation.gov.uk/uksi/2008/2833/article/1/1), [Sch. 3 para. 191(5)](https://www.legislation.gov.uk/uksi/2008/2833/schedule/3/paragraph/191/5)
[^key-d975c6a16666b41f4af05744b4bd8f97]: S. 63(10) substituted (3.11.2008) by [The Transfer of Tribunal Functions Order 2008 (S.I. 2008/2833)](https://www.legislation.gov.uk/uksi/2008/2833), [art. 1(1)](https://www.legislation.gov.uk/uksi/2008/2833/article/1/1), [Sch. 3 para. 191(7)](https://www.legislation.gov.uk/uksi/2008/2833/schedule/3/paragraph/191/7)
[^key-bd225d816c1ab07818ef37835ebd9a77]: Words in s. 63(13) substituted (3.11.2008) by [The Transfer of Tribunal Functions Order 2008 (S.I. 2008/2833)](https://www.legislation.gov.uk/uksi/2008/2833), [art. 1(1)](https://www.legislation.gov.uk/uksi/2008/2833/article/1/1), [Sch. 3 para. 191(8)](https://www.legislation.gov.uk/uksi/2008/2833/schedule/3/paragraph/191/8)
[^key-5756d3fc6fe71b4d4a1dab071fc36e11]: Sch. 5 para. 10 repealed (26.1.2009) by [Education and Skills Act 2008 (c. 25)](https://www.legislation.gov.uk/ukpga/2008/25), [s. 173(4)](https://www.legislation.gov.uk/ukpga/2008/25/section/173/4)[(4)](https://www.legislation.gov.uk/ukpga/2008/25/section/173/4), [Sch. 1 para. 78](https://www.legislation.gov.uk/ukpga/2008/25/schedule/1/paragraph/78), [Sch. 2](https://www.legislation.gov.uk/ukpga/2008/25/schedule/2); [S.I. 2008/3077](https://www.legislation.gov.uk/uksi/2008/3077), [art. 4(g)(h)(v)](https://www.legislation.gov.uk/uksi/2008/3077/article/4/g/h/v)
#### Transport Act 1982 (c. 49)
#### Legal Aid (Scotland) Act 1986 (c. 47)
#### 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)
#### 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 (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)
#### Social Security Contributions and Benefits (Northern Ireland) Act 1992 (c. 7)
#### Social Security Administration (Northern Ireland) Act 1992 (c. 8)
#### Social Security Act 1998 (c. 14)
#### Social Security (Northern Ireland) Order 1998 (S.I. 1998/1506 (N.I. 10))
#### Powers to use information
#### Exchange of information between Board and Secretary of State or Northern Ireland Departments
#### Immigration and Asylum Act 1999 (c. 33)
#### Provision of information by Board for purposes relating to welfare of children
#### Consequential amendments
#### Claims: supplementary
#### Underpayments
#### Annual review
#### Functions transferred to Board
#### Consequential amendments
#### Consequential amendments
#### Right not to suffer detriment: Northern Ireland
#### Right not to be unfairly dismissed: Great Britain
#### Right not to be unfairly dismissed: Northern Ireland
#### Right not to be unfairly dismissed: Great Britain
#### Right not to be unfairly dismissed: Northern Ireland
#### Right not to be unfairly dismissed: Northern Ireland
#### Determination of penalties by Board
#### Debtors (Scotland) Act 1987 (c. 18)
#### Education Reform (Northern Ireland) Order 1989 (S.I. 1989/2406 (N.I. 20))
#### Child Support Act 1991 (c. 48)
#### Education Reform (Northern Ireland) Order 1989 (S.I. 1989/2406 (N.I. 20))
#### Child Support Act 1991 (c. 48)
#### 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 (Northern Ireland) Order 1995 (S.I. 1995/755 (N.I. 2))
#### Road Traffic (Northern Ireland) Order 1995 (S.I. 1995/2994 (N.I. 18))
#### Housing Grants, Construction and Regeneration Act 1996 (c. 53)
#### Finance Act 2000 (c. 17)
#### Social Security Administration Act 1992 (c. 5)
#### Social Security Contributions and Benefits (Northern Ireland) Act 1992 (c. 7)
#### Social Security Administration (Northern Ireland) Act 1992 (c. 8)
#### Social Security Act 1998 (c. 14)
#### Social Security (Northern Ireland) Order 1998 (S.I. 1998/1506 (N.I. 10))
#### Immigration and Asylum Act 1999 (c. 33)
#### Powers to use information
#### Unauthorised disclosure of information
#### Consequential amendments
#### Appeals
#### Consequential amendments
#### Abolition of exclusion of tax exempt persons
#### Administrative arrangements
#### Right not to be unfairly dismissed: Great Britain
#### Magistrates’ Courts Act 1980 (c. 43)
#### Magistrates’ Courts (Northern Ireland) Order 1981 (S.I. 1981/1675 (N.I. 26))
#### 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))
#### Child Support Act 1991 (c. 48)
#### Social Security Contributions and Benefits Act 1992 (c. 4)
#### Social Security Administration Act 1992 (c. 5)
#### Social Security Contributions and Benefits (Northern Ireland) Act 1992 (c. 7)
#### Value Added Tax Act 1994 (c. 23)
#### Road Traffic (Northern Ireland) Order 1995 (S.I. 1995/2994 (N.I. 18))
#### Finance Act 2000 (c. 17)
#### Social Security Administration Act 1992 (c. 5)
#### Social Security Contributions and Benefits (Northern Ireland) Act 1992 (c. 7)
#### Social Security Administration (Northern Ireland) Act 1992 (c. 8)
#### Social Security Act 1998 (c. 14)
#### Social Security (Northern Ireland) Order 1998 (S.I. 1998/1506 (N.I. 10))
#### Powers to use information
#### Consequential amendments
#### Consequential amendments
#### Consequential amendments
#### Functions transferred to Treasury
#### Functions transferred to Board
#### Abolition of exclusion of tax exempt persons
#### Administrative arrangements
#### Right not to suffer detriment: Northern Ireland
#### Determination of penalties by Board
#### Legal Aid (Scotland) Act 1986 (c. 47)
#### Child Support (Northern Ireland) Order 1991 (S.I. 1991/2628 (N.I. 23))
#### Social Security Administration Act 1992 (c. 5)
#### Social Security Administration Act 1992 (c. 5)
#### Value Added Tax Act 1994 (c. 23)
#### Children (Scotland) Act 1995 (c. 36)
#### Finance Act 2000 (c. 17)
#### Social Security Act 1998 (c. 14)
#### Social Security (Northern Ireland) Order 1998 (S.I. 1998/1506 (N.I. 10))
#### Unauthorised disclosure of information
#### Unauthorised disclosure of information
#### Consequential amendments
#### Social Security Contributions and Benefits (Northern Ireland) Act 1992 (c. 7)
#### Unauthorised disclosure of information
2009-01-26
Tax Credits Act 2002
2008-11-03
Tax Credits Act 2002
2008-10-07
Tax Credits Act 2002
2007-06-14
Tax Credits Act 2002
2006-04-10
Tax Credits Act 2002
2005-12-05
Tax Credits Act 2002
2005-04-18
Tax Credits Act 2002
2005-04-08
Tax Credits Act 2002
2005-04-01
Tax Credits Act 2002
2005-03-17
Tax Credits Act 2002
2004-11-15
Tax Credits Act 2002
2004-04-06
Tax Credits Act 2002
2003-04-08
Tax Credits Act 2002
2003-04-07
Tax Credits Act 2002
2003-04-06
Tax Credits Act 2002
2003-04-01
Tax Credits Act 2002
2003-02-26
Tax Credits Act 2002
2003-01-01
Tax Credits Act 2002
2002-09-01
Tax Credits Act 2002
2002-08-27
Tax Credits Act 2002
2002-08-01
Tax Credits Act 2002
2002-07-09
Tax Credits Act 2002
2002-07-08
Tax Credits Act 2002
original version
Text at this date