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
Changes on 2014-10-13
@@ -4,7 +4,7 @@
### General
#### Decisions subject to official error
#### Decisions on discovery
##### 1
@@ -2677,1134 +2677,1136 @@
#### Recovery of overpayments
#### Period of awards
#### Decisions subject to official error
#### Decisions on discovery
#### Functions transferred to Treasury
#### Abolition of exclusion of tax exempt persons
#### Functions transferred to Board
#### Exercise of right of appeal
#### Administrative arrangements
#### Abolition of exclusion of tax exempt persons
#### Right not to suffer detriment: Northern Ireland
#### Functions transferred to Board
#### Determination of penalties by Board
#### Right not to suffer detriment: Northern Ireland
#### Abolition of exclusion of tax exempt persons
#### Magistrates’ Courts (Northern Ireland) Order 1981 (S.I. 1981/1675 (N.I. 26))
#### Magistrates’ Courts (Northern Ireland) Order 1981 (S.I. 1981/1675 (N.I. 26))
#### Debtors (Scotland) Act 1987 (c. 18)
#### Legal Aid (Scotland) Act 1986 (c. 47)
#### Education Reform (Northern Ireland) Order 1989 (S.I. 1989/2406 (N.I. 20))
#### Child Support Act 1991 (c. 48)
#### 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)
#### 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 Act 1992 (c. 5)
#### Social Security Contributions and Benefits (Northern Ireland) Act 1992 (c. 7)
#### Social Security Administration (Northern Ireland) Act 1992 (c. 8)
#### Finance Act 2000 (c. 17)
#### 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)
#### Consequential amendments
#### Unauthorised disclosure of information
##### 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 , or Part 5, 6, 13 or 14 of the Children’s Hearings (Scotland) Act 2011, 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 wholly in force at 7.4.2003; s. 52 not in force at Royal Assent, see s. 61; s. 52 in force for certain purposes at 26.2.2003 and 1.4.2003 and otherwise in force at 7.4.2003 by [S.I. 2003/392](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)
[^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)
[^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 wholly in force at 1.4.2003; Sch. 5 not in force at Royal Assent, see s. 61; Sch. 5 in force for certain purposes at 1.8.2002 by [S.I. 2002/1727](https://www.legislation.gov.uk/uksi/2002/1727), [art. 2](https://www.legislation.gov.uk/uksi/2002/1727/article/2); Sch. 5 in force for certain further purposes at 26.2.2003 and otherwise in force at 1.4.2003 by [S.I. 2003/392](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 wholly in force at 1.4.2003; Sch. 5 not in force at Royal Assent, see s. 61; Sch. 5 in force for certain purposes at 1.8.2002 by [S.I. 2002/1727](https://www.legislation.gov.uk/uksi/2002/1727), [art. 2](https://www.legislation.gov.uk/uksi/2002/1727/article/2); Sch. 5 in force for certain further purposes at 26.2.2003 and otherwise in force at 1.4.2003 by [S.I. 2003/392](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 wholly in force at 1.4.2003; Sch. 5 not in force at Royal Assent, see s. 61; Sch. 5 in force for certain purposes at 1.8.2002 by [S.I. 2002/1727](https://www.legislation.gov.uk/uksi/2002/1727), [art. 2](https://www.legislation.gov.uk/uksi/2002/1727/article/2); Sch. 5 in force for certain further purposes at 26.2.2003 and otherwise in force at 1.4.2003 by [S.I. 2003/392](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))
[^key-cbffc8b850a5475e122f74159a3e860e]: Sch. 5 para. 4(2)-(3B) substituted for Sch. 5 para. 4(2) (1.6.2009) by [Child Maintenance and Other Payments Act 2008 (c. 6)](https://www.legislation.gov.uk/ukpga/2008/6), [s. 62(3)](https://www.legislation.gov.uk/ukpga/2008/6/section/62/3), [Sch. 7 para. 4(2)](https://www.legislation.gov.uk/ukpga/2008/6/schedule/7/paragraph/4/2); [S.I. 2009/1314](https://www.legislation.gov.uk/uksi/2009/1314), [art. 2(2)(b)(i)](https://www.legislation.gov.uk/uksi/2009/1314/article/2/2/b/i)
[^key-0256d8b7a430d3f973235eaa3a90e59e]: Words in Sch. 5 para. 4(4) substituted (1.6.2009) by [Child Maintenance and Other Payments Act 2008 (c. 6)](https://www.legislation.gov.uk/ukpga/2008/6), [s. 62(3)](https://www.legislation.gov.uk/ukpga/2008/6/section/62/3), [Sch. 7 para. 4(3)](https://www.legislation.gov.uk/ukpga/2008/6/schedule/7/paragraph/4/3); [S.I. 2009/1314](https://www.legislation.gov.uk/uksi/2009/1314), [art. 2(2)(b)(i)](https://www.legislation.gov.uk/uksi/2009/1314/article/2/2/b/i)
[^key-2ce96580596144e3701eb9439914e9a9]: Sch. 5 para. 6(1)(1A) substituted for Sch. 5 para. 6(1) (1.6.2009) by [Child Maintenance and Other Payments Act 2008 (c. 6)](https://www.legislation.gov.uk/ukpga/2008/6), [s. 62(3)](https://www.legislation.gov.uk/ukpga/2008/6/section/62/3), [Sch. 7 para. 4(4)](https://www.legislation.gov.uk/ukpga/2008/6/schedule/7/paragraph/4/4); [S.I. 2009/1314](https://www.legislation.gov.uk/uksi/2009/1314), [art. 2(2)(b)(i)](https://www.legislation.gov.uk/uksi/2009/1314/article/2/2/b/i)
[^key-bd45556104b4f36fc3f08b53998e1493]: Words in s. 29(5) substituted (21.7.2009) by [Finance Act 2009 (c. 10)](https://www.legislation.gov.uk/ukpga/2009/10), [Sch. 58 para. 8(a)](https://www.legislation.gov.uk/ukpga/2009/10/schedule/58/paragraph/8/a)
[^key-c93de5397d4d09dad9ac8f5a401eda53]: Words in s. 29(5) inserted (21.7.2009) by [Finance Act 2009 (c. 10)](https://www.legislation.gov.uk/ukpga/2009/10), [Sch. 58 para. 8(b)](https://www.legislation.gov.uk/ukpga/2009/10/schedule/58/paragraph/8/b)
[^key-97c39218a831e1272a8bfe94f4423045]: S. 5(2) excluded (1.4.2010) by [Tax Credits Act 2002 (Transitional Provisions) Order 2010 (S.I. 2010/644)](https://www.legislation.gov.uk/uksi/2010/644), [arts. 1](https://www.legislation.gov.uk/uksi/2010/644/article/1), [3(1)](https://www.legislation.gov.uk/uksi/2010/644/article/3/1), [(2)](https://www.legislation.gov.uk/uksi/2010/644/article/3/2)
[^key-140bd2e2d41cec9a6b3444f585530ace]: Sch. 3 para. 34 repealed (6.4.2010) by [Welfare Reform Act 2009 (c. 24)](https://www.legislation.gov.uk/ukpga/2009/24), [ss. 58(2)(c)](https://www.legislation.gov.uk/ukpga/2009/24/section/58/2/c), [61(2)](https://www.legislation.gov.uk/ukpga/2009/24/section/61/2), [(2)](https://www.legislation.gov.uk/ukpga/2009/24/section/61/2), [Sch. 7 Pt. 2](https://www.legislation.gov.uk/ukpga/2009/24/schedule/7/part/2)
[^key-5508f0ce732ea2b7252404b4620d698c]: Words in s. 65(6) inserted (12.4.2010) by [The Northern Ireland Act 1998 (Devolution of Policing and Justice Functions) Order 2010 (S.I. 2010/976)](https://www.legislation.gov.uk/uksi/2010/976), [art. 1(2)](https://www.legislation.gov.uk/uksi/2010/976/article/1/2), [Sch. 18 para. 60](https://www.legislation.gov.uk/uksi/2010/976/schedule/18/paragraph/60) (with [arts. 28-31](https://www.legislation.gov.uk/uksi/2010/976/article/28))
[^key-282121444c7a3b6ce37490a281ca11ec]: Sch. 3 para. 46 repealed (with effect in accordance with s. 34(2)(c) of the amending Act) by [Welfare Reform Act (Northern Ireland) 2010 (c. 13)](https://www.legislation.gov.uk/nia/2010/13), [s. 36(1)(p)](https://www.legislation.gov.uk/nia/2010/13/section/36/1/p), [Sch. 4 Pt. 2](https://www.legislation.gov.uk/nia/2010/13/schedule/4/part/2) (with [s. 14(2)](https://www.legislation.gov.uk/nia/2010/13/section/14/2))
[^key-6120357aebc2cc793800cff1274ff34d]: [S. 52(8)](https://www.legislation.gov.uk/ukpga/2002/21/section/52/8) inserted (11.11.2010) by [Constitutional Reform and Governance Act 2010 (c. 25)](https://www.legislation.gov.uk/ukpga/2010/25), [s. 52](https://www.legislation.gov.uk/ukpga/2010/25/section/52), [Sch. 2 para. 13(3)](https://www.legislation.gov.uk/ukpga/2010/25/schedule/2/paragraph/13/3); [S.I. 2010/2703](https://www.legislation.gov.uk/uksi/2010/2703), [art. 2(a)](https://www.legislation.gov.uk/uksi/2010/2703/article/2/a)
[^key-a1398483b7c993a12dda7ccb9ee3e67e]: Words in [s. 52(7)](https://www.legislation.gov.uk/ukpga/2002/21/section/52/7) substituted (11.11.2010) by [Constitutional Reform and Governance Act 2010 (c. 25)](https://www.legislation.gov.uk/ukpga/2010/25), [s. 52](https://www.legislation.gov.uk/ukpga/2010/25/section/52), [Sch. 2 para. 13(2)](https://www.legislation.gov.uk/ukpga/2010/25/schedule/2/paragraph/13/2); [S.I. 2010/2703](https://www.legislation.gov.uk/uksi/2010/2703), [art. 2(a)](https://www.legislation.gov.uk/uksi/2010/2703/article/2/a)
[^key-2dc8c67583f7e4ddca7166219dd48e5a]: Words in s. 63(5) inserted (1.3.2012) by [The Revenue and Customs Appeals Order 2012 (S.I. 2012/533)](https://www.legislation.gov.uk/uksi/2012/533), [arts. 1](https://www.legislation.gov.uk/uksi/2012/533/article/1), [2(2)](https://www.legislation.gov.uk/uksi/2012/533/article/2/2)
[^key-958235e4947ccd63e68f6f8c26134c68]: Words in s. 63(8) inserted (1.3.2012) by [The Revenue and Customs Appeals Order 2012 (S.I. 2012/533)](https://www.legislation.gov.uk/uksi/2012/533), [arts. 1](https://www.legislation.gov.uk/uksi/2012/533/article/1), [2(2)](https://www.legislation.gov.uk/uksi/2012/533/article/2/2)
[^key-11a98033df03095572fe12cad764e225]: [Sch. 4 para. 2](https://www.legislation.gov.uk/ukpga/2002/21/schedule/4/paragraph/2) repealed (8.5.2012) by [Welfare Reform Act 2012 (c. 5)](https://www.legislation.gov.uk/ukpga/2012/5), [ss. 107(3)](https://www.legislation.gov.uk/ukpga/2012/5/section/107/3), [150(2)(d)](https://www.legislation.gov.uk/ukpga/2012/5/section/150/2/d)
[^key-83d9f2a2f6c68561d42a65a0bd0d22f6]: [Sch. 4 para. 8](https://www.legislation.gov.uk/ukpga/2002/21/schedule/4/paragraph/8) repealed (8.5.2012) by [Welfare Reform Act 2012 (c. 5)](https://www.legislation.gov.uk/ukpga/2012/5), [ss. 107(3)](https://www.legislation.gov.uk/ukpga/2012/5/section/107/3), [150(2)(d)](https://www.legislation.gov.uk/ukpga/2012/5/section/150/2/d)
[^key-15f3970a070d92decd9d825dad91eb96]: [Sch. 5 para. 12(a)](https://www.legislation.gov.uk/ukpga/2002/21/schedule/5/paragraph/12/a) repealed (8.5.2012) by [Welfare Reform Act 2012 (c. 5)](https://www.legislation.gov.uk/ukpga/2012/5), [s. 150(2)(f)](https://www.legislation.gov.uk/ukpga/2012/5/section/150/2/f), [Sch. 14 Pt. 13](https://www.legislation.gov.uk/ukpga/2012/5/schedule/14/part/13)
[^key-e500f0433e5075b63a60246d47672a4c]: Words in [Sch. 5 para. 4(2)](https://www.legislation.gov.uk/ukpga/2002/21/schedule/5/paragraph/4/2) repealed (8.5.2012) by [Welfare Reform Act 2012 (c. 5)](https://www.legislation.gov.uk/ukpga/2012/5), [s. 150(2)(f)](https://www.legislation.gov.uk/ukpga/2012/5/section/150/2/f), [Sch. 14 Pt. 13](https://www.legislation.gov.uk/ukpga/2012/5/schedule/14/part/13)
[^key-22918c37ea837f2d44b29b696bbf9124]: Words in [Sch. 5 para. 4(3A)](https://www.legislation.gov.uk/ukpga/2002/21/schedule/5/paragraph/4/3A) repealed (8.5.2012) by [Welfare Reform Act 2012 (c. 5)](https://www.legislation.gov.uk/ukpga/2012/5), [s. 150(2)(f)](https://www.legislation.gov.uk/ukpga/2012/5/section/150/2/f), [Sch. 14 Pt. 13](https://www.legislation.gov.uk/ukpga/2012/5/schedule/14/part/13)
[^key-448720157fae8d86d06cedf6d98545f8]: [Sch. 5 para. 4(3)](https://www.legislation.gov.uk/ukpga/2002/21/schedule/5/paragraph/4/3) repealed (8.5.2012) by [Welfare Reform Act 2012 (c. 5)](https://www.legislation.gov.uk/ukpga/2012/5), [s. 150(2)(f)](https://www.legislation.gov.uk/ukpga/2012/5/section/150/2/f), [Sch. 14 Pt. 13](https://www.legislation.gov.uk/ukpga/2012/5/schedule/14/part/13)
[^key-dedf2d0a4ade2d00db567a5a5e9cc20f]: Words in [Sch. 5 para. 4(3B)](https://www.legislation.gov.uk/ukpga/2002/21/schedule/5/paragraph/4/3B) repealed (8.5.2012) by [Welfare Reform Act 2012 (c. 5)](https://www.legislation.gov.uk/ukpga/2012/5), [s. 150(2)(f)](https://www.legislation.gov.uk/ukpga/2012/5/section/150/2/f), [Sch. 14 Pt. 13](https://www.legislation.gov.uk/ukpga/2012/5/schedule/14/part/13)
[^key-bc002a490437a59a0e3314315170834b]: Words in [Sch. 5 para. 4(4)](https://www.legislation.gov.uk/ukpga/2002/21/schedule/5/paragraph/4/4) repealed (8.5.2012) by [Welfare Reform Act 2012 (c. 5)](https://www.legislation.gov.uk/ukpga/2012/5), [s. 150(2)(f)](https://www.legislation.gov.uk/ukpga/2012/5/section/150/2/f), [Sch. 14 Pt. 13](https://www.legislation.gov.uk/ukpga/2012/5/schedule/14/part/13)
[^key-7042c91e93cd90d2e9e9397d26bf4e87]: Words in [Sch. 5 para. 6(1)](https://www.legislation.gov.uk/ukpga/2002/21/schedule/5/paragraph/6/1) repealed (8.5.2012) by [Welfare Reform Act 2012 (c. 5)](https://www.legislation.gov.uk/ukpga/2012/5), [s. 150(2)(f)](https://www.legislation.gov.uk/ukpga/2012/5/section/150/2/f), [Sch. 14 Pt. 13](https://www.legislation.gov.uk/ukpga/2012/5/schedule/14/part/13)
[^key-d0bb039f550448f5aa960e17cdbbef76]: Words in [Sch. 5 para. 6(1A)](https://www.legislation.gov.uk/ukpga/2002/21/schedule/5/paragraph/6/1A) repealed (8.5.2012) by [Welfare Reform Act 2012 (c. 5)](https://www.legislation.gov.uk/ukpga/2012/5), [s. 150(2)(f)](https://www.legislation.gov.uk/ukpga/2012/5/section/150/2/f), [Sch. 14 Pt. 13](https://www.legislation.gov.uk/ukpga/2012/5/schedule/14/part/13)
[^key-874a06173fb65c983d77c66440e18ad4]: Words in [Sch. 5 para. 6(3)](https://www.legislation.gov.uk/ukpga/2002/21/schedule/5/paragraph/6/3) repealed (8.5.2012) by [Welfare Reform Act 2012 (c. 5)](https://www.legislation.gov.uk/ukpga/2012/5), [s. 150(2)(f)](https://www.legislation.gov.uk/ukpga/2012/5/section/150/2/f), [Sch. 14 Pt. 13](https://www.legislation.gov.uk/ukpga/2012/5/schedule/14/part/13)
[^key-1d85ffa85f9f91a50ab3648ceb6aa360]: Words in s. 66(1) inserted (1.2.2013) by [Welfare Reform Act 2012 (c. 5)](https://www.legislation.gov.uk/ukpga/2012/5), [ss. 120(4)(a)(i)](https://www.legislation.gov.uk/ukpga/2012/5/section/120/4/a/i), [150(3)](https://www.legislation.gov.uk/ukpga/2012/5/section/150/3); [S.I. 2013/178](https://www.legislation.gov.uk/uksi/2013/178), [art. 2](https://www.legislation.gov.uk/uksi/2013/178/article/2)
[^key-214161cf12217fc217b88d8270890be2]: Words in s. 66(1) substituted (1.2.2013) by [Welfare Reform Act 2012 (c. 5)](https://www.legislation.gov.uk/ukpga/2012/5), [ss. 120(4)(a)(ii)](https://www.legislation.gov.uk/ukpga/2012/5/section/120/4/a/ii), [150(3)](https://www.legislation.gov.uk/ukpga/2012/5/section/150/3); [S.I. 2013/178](https://www.legislation.gov.uk/uksi/2013/178), [art. 2](https://www.legislation.gov.uk/uksi/2013/178/article/2)
[^key-a633c71b14e8f6b409d99b7c9228e86f]: Words in s. 66(3)(a) inserted (1.2.2013) by [Welfare Reform Act 2012 (c. 5)](https://www.legislation.gov.uk/ukpga/2012/5), [ss. 120(4)(c)](https://www.legislation.gov.uk/ukpga/2012/5/section/120/4/c), [150(3)](https://www.legislation.gov.uk/ukpga/2012/5/section/150/3); [S.I. 2013/178](https://www.legislation.gov.uk/uksi/2013/178), [art. 2](https://www.legislation.gov.uk/uksi/2013/178/article/2)
[^key-15b3afc90875b995e49f35028aaba365]: S. 66(2)(za)(zb) inserted (1.2.2013) by [Welfare Reform Act 2012 (c. 5)](https://www.legislation.gov.uk/ukpga/2012/5), [ss. 120(4)(b)](https://www.legislation.gov.uk/ukpga/2012/5/section/120/4/b), [150(3)](https://www.legislation.gov.uk/ukpga/2012/5/section/150/3); [S.I. 2013/178](https://www.legislation.gov.uk/uksi/2013/178), [art. 2](https://www.legislation.gov.uk/uksi/2013/178/article/2)
[^key-e7f44b84673748cffc36e04400ef0e87]: S. 36A(10) power exercised: 6.4.2013 specified for the purposes of ss. 36A-36D by [S.I. 2013/524](https://www.legislation.gov.uk/uksi/2013/524), art. 2
[^key-707d160913651bbb42e594f288c3fe39]: S. 36C(7) power exercised: 6.4.2013 specified for the purposes of ss. 36A-36D by [S.I. 2013/524](https://www.legislation.gov.uk/uksi/2013/524), art. 2
[^key-20e7dcee7cc06c0bd204a294bdc5d26d]: Ss. 36A-36D and cross-heading inserted (1.2.2013 for specified purposes, otherwise 6.4.2013) by [Welfare Reform Act 2012 (c. 5)](https://www.legislation.gov.uk/ukpga/2012/5), [ss. 120(2)](https://www.legislation.gov.uk/ukpga/2012/5/section/120/2), [150(3)](https://www.legislation.gov.uk/ukpga/2012/5/section/150/3); [S.I. 2013/178](https://www.legislation.gov.uk/uksi/2013/178), [art. 2](https://www.legislation.gov.uk/uksi/2013/178/article/2)
[^key-edb47deffd3f90506680dd1bc98c19b8]: Word in s. 38(1) repealed (6.4.2013) by [Welfare Reform Act 2012 (c. 5)](https://www.legislation.gov.uk/ukpga/2012/5), [ss. 120(3)(a)](https://www.legislation.gov.uk/ukpga/2012/5/section/120/3/a), [150(3)](https://www.legislation.gov.uk/ukpga/2012/5/section/150/3); [S.I. 2013/178](https://www.legislation.gov.uk/uksi/2013/178), [art. 2](https://www.legislation.gov.uk/uksi/2013/178/article/2)
[^key-c513a36121d87cd4972b0a947e7aefe9]: S. 38(1)(ca) inserted (6.4.2013) by [Welfare Reform Act 2012 (c. 5)](https://www.legislation.gov.uk/ukpga/2012/5), [ss. 120(3)(b)](https://www.legislation.gov.uk/ukpga/2012/5/section/120/3/b), [150(3)](https://www.legislation.gov.uk/ukpga/2012/5/section/150/3); [S.I. 2013/178](https://www.legislation.gov.uk/uksi/2013/178), [art. 2](https://www.legislation.gov.uk/uksi/2013/178/article/2)
[^key-286417c5dc6bf4c51f14445da1ce43f8]: Words in [s. 67](https://www.legislation.gov.uk/ukpga/2002/21/section/67) inserted (6.4.2013) by [Welfare Reform Act 2012 (c. 5)](https://www.legislation.gov.uk/ukpga/2012/5), [ss. 120(5)](https://www.legislation.gov.uk/ukpga/2012/5/section/120/5), [150(3)](https://www.legislation.gov.uk/ukpga/2012/5/section/150/3); [S.I. 2013/178](https://www.legislation.gov.uk/uksi/2013/178), [art. 2](https://www.legislation.gov.uk/uksi/2013/178/article/2)
[^key-bfdfe8e15f10976d5bf9822ae2c98e79]: Words in Sch. 5 para. 10A(2)(b) inserted (24.6.2013) by [The Children’s Hearings (Scotland) Act 2011 (Consequential and Transitional Provisions and Savings) Order 2013 (S.I. 2013/1465)](https://www.legislation.gov.uk/uksi/2013/1465), [art. 1(2)](https://www.legislation.gov.uk/uksi/2013/1465/article/1/2), [Sch. 1 para. 8](https://www.legislation.gov.uk/uksi/2013/1465/schedule/1/paragraph/8)
[^key-6d2c87a647ef7b6376821835cf0c9358]: S. 39A inserted (E.W.S.) (2.4.2014) by [The Tax Credits (Late Appeals) Order 2014 (S.I. 2014/885)](https://www.legislation.gov.uk/uksi/2014/885), [arts. 1(1)](https://www.legislation.gov.uk/uksi/2014/885/article/1/1), [2(2)](https://www.legislation.gov.uk/uksi/2014/885/article/2/2)
[^key-d7cfd72731c66ff0dd5a5251663b12ad]: Ss. 21A , 21B inserted (6.4.2014) by [The Tax Credits, Child Benefit and Guardian’s Allowance Reviews and Appeals Order 2014 (S.I. 2014/886)](https://www.legislation.gov.uk/uksi/2014/886), [arts. 1(1)](https://www.legislation.gov.uk/uksi/2014/886/article/1/1), [2(6)](https://www.legislation.gov.uk/uksi/2014/886/article/2/6) (with [art. 1(5)](https://www.legislation.gov.uk/uksi/2014/886/article/1/5))
[^key-03cd3520f617fbd1dea91cdb58d0801b]: Words in s. 18(11) substituted (6.4.2014) by [The Tax Credits, Child Benefit and Guardian’s Allowance Reviews and Appeals Order 2014 (S.I. 2014/886)](https://www.legislation.gov.uk/uksi/2014/886), [arts. 1(1)](https://www.legislation.gov.uk/uksi/2014/886/article/1/1), [2(2)](https://www.legislation.gov.uk/uksi/2014/886/article/2/2) (with [art. 1(5)](https://www.legislation.gov.uk/uksi/2014/886/article/1/5))
[^key-d3f331fecb267d307035b86c39d86435]: Words in s. 19(12) substituted (6.4.2014) by [The Tax Credits, Child Benefit and Guardian’s Allowance Reviews and Appeals Order 2014 (S.I. 2014/886)](https://www.legislation.gov.uk/uksi/2014/886), [arts. 1(1)](https://www.legislation.gov.uk/uksi/2014/886/article/1/1), [2(3)](https://www.legislation.gov.uk/uksi/2014/886/article/2/3) (with [art. 1(5)](https://www.legislation.gov.uk/uksi/2014/886/article/1/5))
[^key-cbcf01c33b7a6cda8317174daa94a494]: Word in s. 20(6)(b) inserted (6.4.2014) by [The Tax Credits, Child Benefit and Guardian’s Allowance Reviews and Appeals Order 2014 (S.I. 2014/886)](https://www.legislation.gov.uk/uksi/2014/886), [arts. 1(1)](https://www.legislation.gov.uk/uksi/2014/886/article/1/1), [2(4)(a)](https://www.legislation.gov.uk/uksi/2014/886/article/2/4/a) (with [art. 1(5)](https://www.legislation.gov.uk/uksi/2014/886/article/1/5))
[^key-ec8433d66406a076cf7734120e9a04bf]: Words in s. 20(7) inserted (6.4.2014) by [The Tax Credits, Child Benefit and Guardian’s Allowance Reviews and Appeals Order 2014 (S.I. 2014/886)](https://www.legislation.gov.uk/uksi/2014/886), [arts. 1(1)](https://www.legislation.gov.uk/uksi/2014/886/article/1/1), [2(5)](https://www.legislation.gov.uk/uksi/2014/886/article/2/5) (with [art. 1(5)](https://www.legislation.gov.uk/uksi/2014/886/article/1/5))
[^key-faaef2cf656cbe8acf49b0e64a5121b6]: S. 20(6)(c)(d) substituted for words in s. 20(6) (6.4.2014) by [The Tax Credits, Child Benefit and Guardian’s Allowance Reviews and Appeals Order 2014 (S.I. 2014/886)](https://www.legislation.gov.uk/uksi/2014/886), [arts. 1(1)](https://www.legislation.gov.uk/uksi/2014/886/article/1/1), [2(4)(b)](https://www.legislation.gov.uk/uksi/2014/886/article/2/4/b) (with [art. 1(5)](https://www.legislation.gov.uk/uksi/2014/886/article/1/5))
[^key-eaf3bde033860a9a31ca66d9675e26b0]: Words in s. 23(2) inserted (6.4.2014) by [The Tax Credits, Child Benefit and Guardian’s Allowance Reviews and Appeals Order 2014 (S.I. 2014/886)](https://www.legislation.gov.uk/uksi/2014/886), [arts. 1(1)](https://www.legislation.gov.uk/uksi/2014/886/article/1/1), [2(7)](https://www.legislation.gov.uk/uksi/2014/886/article/2/7) (with [art. 1(5)](https://www.legislation.gov.uk/uksi/2014/886/article/1/5))
[^key-5c44222d4e0737e24ac046d37721a6cb]: Word in s. 28(1) substituted (6.4.2014) by [The Tax Credits, Child Benefit and Guardian’s Allowance Reviews and Appeals Order 2014 (S.I. 2014/886)](https://www.legislation.gov.uk/uksi/2014/886), [arts. 1(1)](https://www.legislation.gov.uk/uksi/2014/886/article/1/1), [2(8)](https://www.legislation.gov.uk/uksi/2014/886/article/2/8) (with [art. 1(5)](https://www.legislation.gov.uk/uksi/2014/886/article/1/5))
[^key-41944f2a6454d8465e5740253e53bc41]: Word in s. 30(1) substituted (6.4.2014) by [The Tax Credits, Child Benefit and Guardian’s Allowance Reviews and Appeals Order 2014 (S.I. 2014/886)](https://www.legislation.gov.uk/uksi/2014/886), [arts. 1(1)](https://www.legislation.gov.uk/uksi/2014/886/article/1/1), [2(8)](https://www.legislation.gov.uk/uksi/2014/886/article/2/8) (with [art. 1(5)](https://www.legislation.gov.uk/uksi/2014/886/article/1/5))
[^key-7953afdb92ee3d4e237e96d37f7dae95]: Words in s. 31(1)(b) inserted (6.4.2014) by [The Tax Credits, Child Benefit and Guardian’s Allowance Reviews and Appeals Order 2014 (S.I. 2014/886)](https://www.legislation.gov.uk/uksi/2014/886), [arts. 1(1)](https://www.legislation.gov.uk/uksi/2014/886/article/1/1), [2(9)](https://www.legislation.gov.uk/uksi/2014/886/article/2/9) (with [art. 1(5)](https://www.legislation.gov.uk/uksi/2014/886/article/1/5))
[^key-7ead65dd444ec13c8b327b81f6f11f01]: S. 38(1B)(1C) inserted (6.4.2014) by [The Tax Credits, Child Benefit and Guardian’s Allowance Reviews and Appeals Order 2014 (S.I. 2014/886)](https://www.legislation.gov.uk/uksi/2014/886), [arts. 1(1)](https://www.legislation.gov.uk/uksi/2014/886/article/1/1), [2(11)](https://www.legislation.gov.uk/uksi/2014/886/article/2/11) (with [art. 1(5)](https://www.legislation.gov.uk/uksi/2014/886/article/1/5)) [Editorial note: S. 38(1A) (and the cross-reference to it in s. 38(1)) struck out as ultra vires. See Court of Appeal judgment dated 19.1.2024 in the case of HMRC v Arrbab [2024] EWCA Civ 16]
[^key-00cd29ebbe9d7662b4cf033892694dbb]: S. 39(1)(2) repealed (E.W.S.) (6.4.2014) by [The Tax Credits, Child Benefit and Guardian’s Allowance Reviews and Appeals Order 2014 (S.I. 2014/886)](https://www.legislation.gov.uk/uksi/2014/886), [arts. 1(1)](https://www.legislation.gov.uk/uksi/2014/886/article/1/1), [2(12)](https://www.legislation.gov.uk/uksi/2014/886/article/2/12) (with [art. 1(5)](https://www.legislation.gov.uk/uksi/2014/886/article/1/5))
[^key-a8772524aff51d1089c9d92d13747fff]: Act applied (with modifications) (E.W.S.) (16.6.2014) by [The Universal Credit (Transitional Provisions) Regulations 2014 (S.I. 2014/1230)](https://www.legislation.gov.uk/uksi/2014/1230), [reg. 12(2)-(6)](https://www.legislation.gov.uk/uksi/2014/1230/regulation/12/2) (as amended 1.5.2016) by [The Universal Credit (Transitional Provisions) (Amendment) Regulations 2016 (S.I. 2016/232)](https://www.legislation.gov.uk/uksi/2016/232), [regs. 1(2)](https://www.legislation.gov.uk/uksi/2016/232/regulation/1/2), [2](https://www.legislation.gov.uk/uksi/2016/232/regulation/2)
[^key-2ee222928f0127394d1a5fb8788ba3f0]: Act applied (with modifications) (E.W.S.) by [The Universal Credit (Transitional Provisions) Regulations 2014 (S.I. 2014/1230)](https://www.legislation.gov.uk/uksi/2014/1230), [reg. 12A(2)](https://www.legislation.gov.uk/uksi/2014/1230/regulation/12A/2), [Sch. 1](https://www.legislation.gov.uk/uksi/2014/1230/schedule/1) (as inserted (13.10.2014) by [S.I. 2014/1626](https://www.legislation.gov.uk/uksi/2014/1626), [regs. 1(2)](https://www.legislation.gov.uk/uksi/2014/1626/regulation/1/2), [4(1)](https://www.legislation.gov.uk/uksi/2014/1626/regulation/4/1); as renumbered (24.7.2019) by [S.I. 2019/1152](https://www.legislation.gov.uk/uksi/2019/1152), [regs. 1(2)](https://www.legislation.gov.uk/uksi/2019/1152/regulation/1/2), [3(8)](https://www.legislation.gov.uk/uksi/2019/1152/regulation/3/8); and as amended (29.6.2023) by [S.I. 2023/543](https://www.legislation.gov.uk/uksi/2023/543), [regs. 1(1)](https://www.legislation.gov.uk/uksi/2023/543/regulation/1/1), [6(5)(a)](https://www.legislation.gov.uk/uksi/2023/543/regulation/6/5/a))
[^M_C_cda8cc7e-bb7f-4101-ded7-d7d1058df3fc]: Sch. 2 para. 6 modified (E.W.S.) (29.4.2013) by [The Universal Credit (Transitional Provisions) Regulations 2013 (S.I. 2013/386)](https://www.legislation.gov.uk/uksi/2013/386), [reg. 1(2)](https://www.legislation.gov.uk/uksi/2013/386/regulation/1/2), [Sch. para. 14](https://www.legislation.gov.uk/uksi/2013/386/schedule/paragraph/14)
[^M_C_678d6d96-c063-4e7c-a548-5aa8cb7d3b60]: S. 48 modified (E.W.S.) (29.4.2013) by [The Universal Credit (Transitional Provisions) Regulations 2013 (S.I. 2013/386)](https://www.legislation.gov.uk/uksi/2013/386), [reg. 1(2)](https://www.legislation.gov.uk/uksi/2013/386/regulation/1/2), [Sch. para. 13](https://www.legislation.gov.uk/uksi/2013/386/schedule/paragraph/13)
[^M_C_c366d9af-c9c9-47f3-f73b-fc5c4bfa93b7]: S. 38 modified (E.W.S.) (29.4.2013) by [The Universal Credit (Transitional Provisions) Regulations 2013 (S.I. 2013/386)](https://www.legislation.gov.uk/uksi/2013/386), [reg. 1(2)](https://www.legislation.gov.uk/uksi/2013/386/regulation/1/2), [Sch. para. 12](https://www.legislation.gov.uk/uksi/2013/386/schedule/paragraph/12/a)
[^M_C_b9646b7f-8a9b-402e-969c-9b3d8d5ca0ac]: S. 30(1) modified (E.W.S.) (29.4.2013) by [The Universal Credit (Transitional Provisions) Regulations 2013 (S.I. 2013/386)](https://www.legislation.gov.uk/uksi/2013/386), [reg. 1(2)](https://www.legislation.gov.uk/uksi/2013/386/regulation/1/2), [Sch. para. 11](https://www.legislation.gov.uk/uksi/2013/386/schedule/paragraph/11)
[^M_C_96c89244-a13d-47cd-9158-c75dbe8c19e2]: S. 29 modified (E.W.S.) (29.4.2013) by [The Universal Credit (Transitional Provisions) Regulations 2013 (S.I. 2013/386)](https://www.legislation.gov.uk/uksi/2013/386), [reg. 1(2)](https://www.legislation.gov.uk/uksi/2013/386/regulation/1/2), [Sch. para. 10](https://www.legislation.gov.uk/uksi/2013/386/schedule/paragraph/10)
[^M_C_f4794aa0-a2b4-49fc-e6e1-4d70e2360fd7]: S. 28 modified (E.W.S.) (29.4.2013) by [The Universal Credit (Transitional Provisions) Regulations 2013 (S.I. 2013/386)](https://www.legislation.gov.uk/uksi/2013/386), [reg. 1(2)](https://www.legislation.gov.uk/uksi/2013/386/regulation/1/2), [Sch. para. 9(a)-(d)](https://www.legislation.gov.uk/uksi/2013/386/schedule/paragraph/9/a/i)
[^M_C_2beebc2a-2560-4dfd-b0a5-d872b44d556a]: S. 23 modified (E.W.S.) (29.4.2013) by [The Universal Credit (Transitional Provisions) Regulations 2013 (S.I. 2013/386)](https://www.legislation.gov.uk/uksi/2013/386), [reg. 1(2)](https://www.legislation.gov.uk/uksi/2013/386/regulation/1/2), [Sch. para. 8](https://www.legislation.gov.uk/uksi/2013/386/schedule/paragraph/8/a)
[^M_C_2363e082-60c8-4e83-9458-3b5460c68c16]: S. 21 modified (E.W.S.) (29.4.2013) by [The Universal Credit (Transitional Provisions) Regulations 2013 (S.I. 2013/386)](https://www.legislation.gov.uk/uksi/2013/386), [reg. 1(2)](https://www.legislation.gov.uk/uksi/2013/386/regulation/1/2), [Sch. para. 7](https://www.legislation.gov.uk/uksi/2013/386/schedule/paragraph/7)
[^M_C_090bdfc1-4130-4fd8-aada-a93b50ceb20c]: S. 20 modified (E.W.S.) (29.4.2013) by [The Universal Credit (Transitional Provisions) Regulations 2013 (S.I. 2013/386)](https://www.legislation.gov.uk/uksi/2013/386), [reg. 1(2)](https://www.legislation.gov.uk/uksi/2013/386/regulation/1/2), [Sch. para. 6(a)-(e)](https://www.legislation.gov.uk/uksi/2013/386/schedule/paragraph/6/a)
[^M_C_5583c9f7-1f1c-4527-ca41-4af914adf5a7]: S. 19 modified (E.W.S.) (29.4.2013) by [The Universal Credit (Transitional Provisions) Regulations 2013 (S.I. 2013/386)](https://www.legislation.gov.uk/uksi/2013/386), [reg. 1(2)](https://www.legislation.gov.uk/uksi/2013/386/regulation/1/2), [Sch. para. 5](https://www.legislation.gov.uk/uksi/2013/386/schedule/paragraph/5/a)
[^M_C_658c1658-1b3f-4b47-ef33-580204d75a17]: S. 18 modified inserted (E.W.S.) (29.4.2013) by [The Universal Credit (Transitional Provisions) Regulations 2013 (S.I. 2013/386)](https://www.legislation.gov.uk/uksi/2013/386), [reg. 1(2)](https://www.legislation.gov.uk/uksi/2013/386/regulation/1/2), [Sch. para. 4](https://www.legislation.gov.uk/uksi/2013/386/schedule/paragraph/4/a)
[^M_C_2390da2a-473c-4c0f-bbfe-d3a61730ec5f]: S. 17 modified (E.W.S.) (29.4.2013) by [The Universal Credit (Transitional Provisions) Regulations 2013 (S.I. 2013/386)](https://www.legislation.gov.uk/uksi/2013/386), [reg. 1(2)](https://www.legislation.gov.uk/uksi/2013/386/regulation/1/2), [Sch. para. 3](https://www.legislation.gov.uk/uksi/2013/386/schedule/paragraph/3/a)
[^M_C_1fcd7568-6c30-4358-8de5-90a119c1b2a6]: S. 7 modified (E.W.S.) (29.4.2013) by [The Universal Credit (Transitional Provisions) Regulations 2013 (S.I. 2013/386)](https://www.legislation.gov.uk/uksi/2013/386), [reg. 1(2)](https://www.legislation.gov.uk/uksi/2013/386/regulation/1/2), [Sch. para. 2](https://www.legislation.gov.uk/uksi/2013/386/schedule/paragraph/2/a)
#### Administrative arrangements
#### Legal Aid (Scotland) Act 1986 (c. 47)
#### Legal Aid (Scotland) Act 1986 (c. 47)
#### Education Reform (Northern Ireland) Order 1989 (S.I. 1989/2406 (N.I. 20))
#### Magistrates’ Courts (Northern Ireland) Order 1981 (S.I. 1981/1675 (N.I. 26))
#### Social Security Administration Act 1992 (c. 5)
#### Social Security Contributions and Benefits (Northern Ireland) Act 1992 (c. 7)
#### 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)
#### Road Traffic (Northern Ireland) Order 1995 (S.I. 1995/2994 (N.I. 18))
#### Social Security Administration (Northern Ireland) Act 1992 (c. 8)
#### Powers to use information
#### Powers to use information
#### Powers to use information
#### Consequential amendments
#### Powers to use information
#### Consequential amendments
#### Consequential amendments
#### Claims: supplementary
#### Decisions subject to official error
#### Decisions on discovery
#### Rights of employees
#### Annual review
#### Liability of officers for sums paid to employers
#### Loss of working tax credit in case of conviction etc for benefit offence
#### Functions transferred to Treasury
#### Transfer of property, rights and liabilities
#### General functions of Commissioners for Revenue and Customs
#### Abolition of exclusion of tax exempt persons
#### Administrative arrangements
#### Right not to be unfairly dismissed: Northern Ireland
#### Determination of penalties by Board
#### Right not to be unfairly dismissed: Great Britain
#### Right not to be unfairly dismissed: Northern Ireland
#### Education Reform (Northern Ireland) Order 1989 (S.I. 1989/2406 (N.I. 20))
#### 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)
#### Child Support (Northern Ireland) Order 1991 (S.I. 1991/2628 (N.I. 23))
#### Social Security Contributions and Benefits Act 1992 (c. 4)
#### Value Added Tax Act 1994 (c. 23)
#### Children (Northern Ireland) Order 1995 (S.I. 1995/755 (N.I. 2))
#### Road Traffic (Northern Ireland) Order 1995 (S.I. 1995/2994 (N.I. 18))
#### Housing Grants, Construction and Regeneration Act 1996 (c. 53)
#### Road Traffic (Northern Ireland) Order 1995 (S.I. 1995/2994 (N.I. 18))
#### Housing Grants, Construction and Regeneration Act 1996 (c. 53)
#### Social Security Administration (Northern Ireland) Act 1992 (c. 8)
#### Social Security Administration (Northern Ireland) Act 1992 (c. 8)
#### Immigration and Asylum Act 1999 (c. 33)
#### Immigration and Asylum Act 1999 (c. 33)
#### Unauthorised disclosure of information
#### Powers to use information
#### Unauthorised disclosure of information
#### Consequential amendments
#### Rights of employees
#### Abolition of exclusion of tax exempt persons
#### Functions transferred to Board
#### Late appeals
#### Administrative arrangements
#### Transitional provisions
#### Consequential amendments
#### Right not to be unfairly dismissed: Northern Ireland
#### Determination of penalties by Board
#### Right not to suffer detriment: Northern Ireland
#### Magistrates’ Courts (Northern Ireland) Order 1981 (S.I. 1981/1675 (N.I. 26))
#### Child Support Act 1991 (c. 48)
#### Child Support (Northern Ireland) Order 1991 (S.I. 1991/2628 (N.I. 23))
#### Child Support Act 1991 (c. 48)
#### Social Security Contributions and Benefits (Northern Ireland) Act 1992 (c. 7)
#### Social Security Administration Act 1992 (c. 5)
#### Finance Act 2000 (c. 17)
#### Social Security Administration (Northern Ireland) Act 1992 (c. 8)
#### 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)
#### Unauthorised disclosure of information
#### Social Security (Northern Ireland) Order 1998 (S.I. 1998/1506 (N.I. 10))
#### Powers to use information
#### Consequential amendments
#### Unauthorised disclosure of information
#### Consequential amendments
#### Functions transferred to Treasury
#### Underpayments
#### Abolition of exclusion of tax exempt persons
#### Right not to suffer detriment: Northern Ireland
#### Functions transferred to Board
#### Consequential amendments
#### Right not to be unfairly dismissed: Great Britain
#### Right not to be unfairly dismissed: Great Britain
#### Education Reform (Northern Ireland) Order 1989 (S.I. 1989/2406 (N.I. 20))
#### Social Security Contributions and Benefits (Northern Ireland) Act 1992 (c. 7)
#### 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)
#### Unauthorised disclosure of information
#### Immigration and Asylum Act 1999 (c. 33)
#### Consequential amendments
#### Unauthorised disclosure of information
#### Consequential amendments
#### Social Security Administration Act 1992 (c. 5)
#### Unauthorised disclosure of information
#### Legal Aid (Scotland) Act 1986 (c. 47)
#### Children (Northern Ireland) Order 1995 (S.I. 1995/755 (N.I. 2))
#### Social Security Act 1998 (c. 14)
#### Social Security (Northern Ireland) Order 1998 (S.I. 1998/1506 (N.I. 10))
#### Children (Scotland) Act 1995 (c. 36)
#### Housing Grants, Construction and Regeneration Act 1996 (c. 53)
#### Social Security Act 1998 (c. 14)
#### Social Security (Northern Ireland) Order 1998 (S.I. 1998/1506 (N.I. 10))
#### Unauthorised disclosure of information
#### Social Security Contributions and Benefits (Northern Ireland) Act 1992 (c. 7)
#### Social Security (Northern Ireland) Order 1998 (S.I. 1998/1506 (N.I. 10))
#### General functions of Commissioners for Revenue and Customs
#### Abolition of exclusion of tax exempt persons
#### General functions of Commissioners for Revenue and Customs
#### Right not to be unfairly dismissed: Great Britain
#### Social Security Contributions and Benefits Act 1992 (c. 4)
#### Value Added Tax Act 1994 (c. 23)
#### Children (Scotland) Act 1995 (c. 36)
#### Finance Act 2000 (c. 17)
#### Immigration and Asylum Act 1999 (c. 33)
#### Housing Grants, Construction and Regeneration Act 1996 (c. 53)
#### Introductory
### Loss of tax credit provisions
##### 36A
- (1) Subsection (4) applies where a person (“the offender”)—
- (a) is convicted of one or more benefit offences in any proceedings, or
- (b) after being given a notice under subsection (2) of the appropriate penalty provision by an appropriate authority, agrees in the manner specified by the appropriate authority to pay a penalty under the appropriate penalty provision to the appropriate authority, in a case where the offence to which the notice relates is a benefit offence, or
- (c) is cautioned in respect of one or more benefit offences.
- (2) In subsection (1)(b)—
- (a) “*the appropriate penalty provision*” means section 115A of the Social Security Administration Act 1992 (penalty as alternative to prosecution) or section 109A of the Social Security Administration (Northern Ireland) Act 1992 (the corresponding provision for Northern Ireland);
- (b) “*appropriate authority*” means—
- (i) in relation to section 115A of the Social Security Administration Act 1992, the Secretary of State or an authority which administers housing benefit or council tax benefit, and
- (ii) in relation to section 109A of the Social Security Administration (Northern Ireland) Act 1992, the Department (within the meaning of that Act) or the Northern Ireland Housing Executive.
- (3) Subsection (4) does not apply by virtue of subsection (1)(a) if, because the proceedings in which the offender was convicted constitute the current set of proceedings for the purposes of section 36C, the restriction in subsection (3) of that section applies in the offender's case.
- (4) If this subsection applies and the offender is a person who would, apart from this section, be entitled (whether pursuant to a single or joint claim) to working tax credit at any time within the disqualification period, then, despite that entitlement, working tax credit shall not be payable for any period comprised in the disqualification period—
- (a) in the case of a single claim, to the offender, or
- (b) in the case of a joint claim, to the offender or the other member of the couple.
- (5) Regulations may provide in relation to cases to which subsection (4)(b) would otherwise apply that working tax credit shall be payable, for any period comprised in the disqualification period, as if the amount payable were reduced in such manner as may be prescribed.
- (6) For the purposes of this section, the disqualification period, in relation to any disqualifying event, means the relevant period beginning with such date, falling after the date of the disqualifying event, as may be determined by or in accordance with regulations.
- (7) For the purposes of subsection (6) the relevant period is—
- (a) in a case falling within subsection (1)(a) where the benefit offence, or one of them, is a relevant offence, the period of three years,
- (b) in a case falling within subsection (1)(a) (but not within paragraph (a) above)), the period of 13 weeks, or
- (c) in a case falling within subsection (1)(b) or (c), the period of 4 weeks.
- (8) The Treasury may by order amend subsection (7)(a), (b) or (c) to substitute a different period for that for the time being specified there.
- (9) This section has effect subject to section 36B.
- (10) In this section and section 36B—
- “benefit offence“ means any of the following offences committed on or after the day specified by order made by the Treasury—an offence in connection with a claim for a disqualifying benefit;an offence in connection with the receipt or payment of any amount by way of such a benefit;an offence committed for the purpose of facilitating the commission (whether or not by the same person) of a benefit offence;an offence consisting in an attempt or conspiracy to commit a benefit offence;
- “*disqualifying benefit*” has the meaning given in section 6A(1) of the Social Security Fraud Act 2001;
- “disqualifying event“ means—the conviction falling within subsection (1)(a);the agreement falling within subsection (1)(b);the caution falling within subsection (1)(c);
- “*relevant offence*” has the meaning given in section 6B of the Social Security Fraud Act 2001.
##### 36B
- (1) Where—
- (a) the conviction of any person of any offence is taken in account for the purposes of the application of section 36A in relation to that person, and
- (b) that conviction is subsequently quashed,
all such payments and other adjustments shall be made as would be necessary if no restriction had been imposed by or under section 36A that could not have been imposed if the conviction had not taken place.
- (2) Where, after the agreement of any person (“P”) to pay a penalty under the appropriate penalty provision is taken into account for the purposes of the application of section 36A in relation to that person—
- (a) P's agreement to pay the penalty is withdrawn under subsection (5) of the appropriate penalty provision, or
- (b) it is decided on an appeal or in accordance with regulations under the Social Security Act 1992 or the Social Security (Northern Ireland) Order 1998 (S.I. 1998/1506 (N.I. 10)) that the overpayment to which the agreement relates is not recoverable or due,
all such payments and other adjustments shall be made as would be necessary if no restriction had been imposed by or under section 36A that could not have been imposed if P had not agreed to pay the penalty.
- (3) Where, after the agreement (“*the old agreement*”) of any person (“P”) to pay a penalty under the appropriate penalty provision is taken into account for the purposes of the application of section 36A in relation to P, the amount of any overpayment made to which the penalty relates is revised on an appeal or in accordance with regulations under the Social Security Act 1998 or the Social Security (Northern Ireland) Order 1998—
- (a) section 36A shall cease to apply by virtue of the old agreement, and
- (b) subsection (4) shall apply.
- (4) Where this subsection applies—
- (a) if there is a new disqualifying event consisting of—
- (i) P's agreement to pay a penalty under the appropriate penalty regime in relation to the revised overpayment, or
- (ii) P being cautioned in relation to the offence to which the old agreement relates,
the disqualification period relating to the new disqualifying event shall be reduced by the number of days in so much of the disqualification period relating to the old agreement as had expired when subsection 36A ceased to apply by virtue of the old agreement, and
- (b) in any other case, all such payments and other adjustments shall be made as would be necessary if no restriction had been imposed by or under section 36A that could not have been imposed if P had not agreed to pay the penalty.
- (5) For the purposes of section 36A—
- (a) the date of a person's conviction in any proceedings of a benefit offence shall be taken to be the date on which the person was found guilty of that offence in those proceedings (whenever the person was sentenced) or in the case mentioned in paragraph (b)(ii) the date of the order for absolute discharge, and
- (b) references to a conviction include references to—
- (i) a conviction in relation to which the court makes an order for absolute or conditional discharge,
- (ii) an order for absolute discharge made by a court of summary jurisdiction in Scotland under section 246(3) of the Criminal Procedure (Scotland) Act 1995 without proceeding to a conviction, and
- (iii) a conviction in Northern Ireland.
- (6) In this section “*the appropriate penalty provision*” has the meaning given by section 36A(2)(a).
##### 36C
- (1) If—
- (a) a person (“the offender”) is convicted of one or more benefit offences in a set of proceedings (“the current set of proceedings”),
- (b) within the period of five years ending on the date on which the benefit offence was, or any of them were, committed, one or more disqualifying events occurred in relation to the offender (the event, or the most recent of them, being referred to in this section as “*the earlier disqualifying event*”),
- (c) the current set of proceedings has not been taken into account for the purposes of any previous application of this section in relation to the offender,
- (d) the earlier disqualifying event has not been taken into account as an earlier disqualifying event for the purposes of any previous application of this section in relation to the offender, and
- (e) the offender is a person who would, apart from this section, be entitled (whether pursuant to a single or joint claim) to working tax credit at any time within the disqualification period,
then, despite that entitlement, the restriction in subsection (3) shall apply in relation to the payment of that benefit in the offender's case.
- (2) The restriction in subsection (3) does not apply if the benefit offence referred to in subsection (1)(a), or any of them, is a relevant offence.
- (3) Working tax credit shall not be payable for any period comprised in the disqualification period—
- (a) in the case of a single claim, to the offender, or
- (b) in the case of a joint claim, to the offender or the other member of the couple.
- (4) Regulations may provide in relation to cases to which subsection (3)(b) would otherwise apply that working tax credit shall be payable, for any period comprised in the disqualification period, as if the amount payable were reduced in such manner as may be prescribed.
- (5) For the purposes of this section the disqualification period, in an offender's case, means the relevant period beginning with a prescribed date falling after the date of the conviction in the current set of proceedings.
- (6) For the purposes of subsection (5) the relevant period is—
- (a) in a case where, within the period of five years ending on the date on which the earlier disqualifying event occurred, a previous disqualifying event occurred in relation to the offender, the period of three years;
- (b) in any other case, 26 weeks.
- (7) In this section and section 36D—
- “*appropriate penalty provision*” has the meaning given in section 36A(2)(a);
- “benefit offence“ means any of the following offences committed on or after the day specified by order made by the Treasury—an offence in connection with a claim for a disqualifying benefit;an offence in connection with the receipt or payment of any amount by way of such a benefit;an offence committed for the purpose of facilitating the commission (whether or not by the same person) of a benefit offence;an offence consisting in an attempt or conspiracy to commit a benefit offence;
- “*disqualifying benefit*” has the meaning given in section 6A(1) of the Social Security Fraud Act 2001;
- “disqualifying event“ has the meaning given in section 36A(10);
- “*relevant offence*” has the meaning given in section 6B of the Social Security Fraud Act 2001.
- (8) Where a person is convicted of more than one benefit offence in the same set of proceedings, there is to be only one disqualifying event in respect of that set of proceedings for the purposes of this section and—
- (a) subsection (1)(b) is satisfied if any of the convictions take place in the five year period there;
- (b) the event is taken into account for the purposes of subsection (1)(d) if any of the convictions have been taken into account as mentioned there;
- (c) in the case of the earlier disqualifying event mentioned in subsection (6)(a), the reference there to the date on which the earlier disqualifying event occurred is a reference to the date on which any of the convictions take place;
- (d) in the case of the previous disqualifying event mentioned in subsection (6)(a), that provision is satisfied if any of the convictions take place in the five year period mentioned there.
- (9) The Treasury may by order amend subsection (6) to substitute different periods for those for the time being specified there.
- (10) An order under subsection (9) may provide for different periods to apply according to the type of earlier disqualifying event or events occurring in any case.
- (11) This section has effect subject to section 36D.
##### 36D
- (1) Where—
- (a) the conviction of any person of any offence is taken into account for the purposes of the application of section 36C in relation to that person, and
- (b) that conviction is subsequently quashed,
all such payments and other adjustments shall be made as would be necessary if no restriction had been imposed by or under section 36C that could not have been imposed if the conviction had not taken place.
- (2) Subsection (3) applies where, after the agreement of any person (“P”) to pay a penalty under the appropriate penalty provision is taken into account for the purposes of the application of section 36C in relation to that person—
- (a) P's agreement to pay the penalty is withdrawn under subsection (5) of the appropriate penalty provision,
- (b) it is decided on an appeal or in accordance with regulations under the Social Security Act 1998 or the Social Security (Northern Ireland) Order 1998 (S.I. 1998/1506 (N.I. 10)) that any overpayment made to which the agreement relates is not recoverable or due, or
- (c) the amount of any over payment to which the penalty relates is revised on an appeal or in accordance with regulations under the Social Security Act 1998 or the Social Security (Northern Ireland) Order 1998 and there is no new agreement by P to pay a penalty under the appropriate penalty provision in relation to the revised overpayment.
- (3) In those circumstances, all such payments and other adjustments shall be made as would be necessary if no restriction had been imposed by or under section 36C that could not have been imposed if P had not agreed to pay the penalty.
- (4) For the purposes of section 36C—
- (a) the date of a person's conviction in any proceedings of a benefit offence shall be taken to be the date on which the person was found guilty of that offence in those proceedings (whenever the person was sentenced) or in the case mentioned in paragraph (b)(ii) the date of the order for absolute discharge, and
- (b) references to a conviction include references to—
- (i) a conviction in relation to which the court makes an order for absolute or conditional discharge,
- (ii) an order for absolute discharge made by a court of summary jurisdiction in Scotland under section 246(3) of the Criminal Procedure (Scotland) Act 1995 without proceeding to a conviction, and
- (iii) a conviction in Northern Ireland.
- (5) In section 36C references to any previous application of that section—
- (a) include references to any previous application of a provision having an effect in Northern Ireland corresponding to provision made by that section, but
- (b) do not include references to any previous application of that section the effect of which was to impose a restriction for a period comprised in the same disqualification period.
#### Recovery of overpayments
#### Liability of officers for sums paid to employers
#### Transport Act 1982 (c. 49)
#### 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)
#### Consequential amendments
#### Recovery of overpayments
#### Underpayments
##### 39A
- (1) The Commissioners for Her Majesty’s Revenue and Customs may treat a late appeal under section 38 as made in time where the conditions specified in subsections (2) to (6) are satisfied, except that the Commissioners may not do so in the case of an appeal made more than one year after the expiration of the time (original or extended) for appealing.
- (2) An appeal may be treated as made in time if the Commissioners are satisfied that it is in the interests of justice to do so.
- (3) For the purposes of subsection (2) it is not in the interests of justice to treat an appeal as made in time unless—
- (a) the special circumstances specified in subsection (4) are relevant; or
- (b) some other special circumstances exist which are wholly exceptional and relevant,
and as a result of those special circumstances it was not practicable for the appeal to be made in time.
- (4) The special circumstances mentioned in subsection (3)(a) are—
- (a) the appellant or a partner or dependant of the appellant has died or suffered serious illness;
- (b) the appellant is not resident in the United Kingdom; or
- (c) normal postal services were disrupted.
- (5) In determining whether it is in the interests of justice to treat an appeal as made in time, regard shall be had to the principle that the greater the amount of time that has elapsed between the expiration of the time for appealing and the submission of the notice of appeal, the more compelling should be the special circumstances.
- (6) In determining whether it is in the interests of justice to treat an appeal as made in time, no account shall be taken of the following—
- (a) that the appellant or any other person acting for the appellant was unaware of or misunderstood the law applicable to the appellant’s case (including ignorance or misunderstanding of any time limit); or
- (b) that the Upper Tribunal or a court has taken a different view of the law from that previously understood and applied.
- (7) If in accordance with the preceding provisions of this section the Commissioners for Her Majesty’s Revenue and Customs treat a late appeal under section 38 as made in time, it is to be treated as having been brought within any applicable time limit.
#### Legal Aid (Scotland) Act 1986 (c. 47)
##### 21A
- (1) The Commissioners for Her Majesty’s Revenue and Customs must review any decision within section 38(1) if they receive a written application to do so that identifies the applicant and decision in question, and—
- (a) that application is received within 30 days of the date of the notification of the original decision or of the date the original decision was made if not notified because of section 23(3), or
- (b) it is received within such longer period as may be allowed under section 21B.
- (2) The Commissioners must carry out the review as soon as is reasonably practicable.
- (3) When the review has been carried out, the Commissioners must give the applicant notice of their conclusion containing sufficient information to enable the applicant to know—
- (a) the conclusion on the review,
- (b) if the conclusion is that the decision is varied, details of the variation, and
- (c) the reasons for the conclusion.
- (4) The conclusion on the review must be one of the following—
- (a) that the decision is upheld;
- (b) that the decision is varied;
- (c) that the decision is cancelled.
- (5) Where—
- (a) the Commissioners notify the applicant of further information or evidence that they may need for carrying out the review, and
- (b) the information or evidence is not provided to them by the date specified in the notice,
the review may proceed without that information or evidence.
##### 21B
- (1) The Commissioners for Her Majesty’s Revenue and Customs may in a particular case extend the time limit specified in section 21A(1)(a) for making an application for a review if all of the following conditions are met.
- (2) The first condition is that the person seeking a review has applied to the Commissioners for an extension of time.
- (3) The second condition is that the application for the extension—
- (a) explains why the extension is sought, and
- (b) is made within 13 months of the notification of the original decision or of the date the original decision was made if not notified because of section 23(3) .
- (4) The third condition is that the Commissioners are satisfied that due to special circumstances it was not practicable for the application for a review to have been made within the time limit specified in section 21A(1)(a).
- (5) The fourth condition is that the Commissioners are satisfied that it is reasonable in all the circumstances to grant the extension.
- (6) In determining whether it is reasonable to grant an extension, the Commissioners must have regard to the principle that the greater the amount of time that has elapsed between the end of the time limit specified in section 21A(1)(a) and the date of the application, the more compelling should be the special circumstances on which the application is based.
- (7) An application to extend the time limit specified in section 21A(1)(a) which has been refused may not be renewed.
#### Recovery of overpayments
#### Functions transferred to Treasury
#### Right not to be unfairly dismissed: Northern Ireland
#### Determination of penalties by Board
#### Right not to suffer detriment: Northern Ireland
#### Abolition of exclusion of tax exempt persons
#### Magistrates’ Courts (Northern Ireland) Order 1981 (S.I. 1981/1675 (N.I. 26))
#### Magistrates’ Courts (Northern Ireland) Order 1981 (S.I. 1981/1675 (N.I. 26))
#### Debtors (Scotland) Act 1987 (c. 18)
#### Legal Aid (Scotland) Act 1986 (c. 47)
#### Education Reform (Northern Ireland) Order 1989 (S.I. 1989/2406 (N.I. 20))
#### Child Support Act 1991 (c. 48)
#### 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)
#### 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 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 Administration Act 1992 (c. 5)
#### Social Security Administration (Northern Ireland) Act 1992 (c. 8)
#### Social Security Act 1998 (c. 14)
#### Social Security (Northern Ireland) Order 1998 (S.I. 1998/1506 (N.I. 10))
#### Immigration and Asylum Act 1999 (c. 33)
#### Attachment of Earnings Act 1971 (c. 32)
#### Child Support (Northern Ireland) Order 1991 (S.I. 1991/2628 (N.I. 23))
#### Social Security Contributions and Benefits Act 1992 (c. 4)
#### Unauthorised disclosure of information
#### Consequential amendments
#### Unauthorised disclosure of information
##### 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 , or Part 5, 6, 13 or 14 of the Children’s Hearings (Scotland) Act 2011, 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 wholly in force at 7.4.2003; s. 52 not in force at Royal Assent, see s. 61; s. 52 in force for certain purposes at 26.2.2003 and 1.4.2003 and otherwise in force at 7.4.2003 by [S.I. 2003/392](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)
[^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)
[^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 wholly in force at 1.4.2003; Sch. 5 not in force at Royal Assent, see s. 61; Sch. 5 in force for certain purposes at 1.8.2002 by [S.I. 2002/1727](https://www.legislation.gov.uk/uksi/2002/1727), [art. 2](https://www.legislation.gov.uk/uksi/2002/1727/article/2); Sch. 5 in force for certain further purposes at 26.2.2003 and otherwise in force at 1.4.2003 by [S.I. 2003/392](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 wholly in force at 1.4.2003; Sch. 5 not in force at Royal Assent, see s. 61; Sch. 5 in force for certain purposes at 1.8.2002 by [S.I. 2002/1727](https://www.legislation.gov.uk/uksi/2002/1727), [art. 2](https://www.legislation.gov.uk/uksi/2002/1727/article/2); Sch. 5 in force for certain further purposes at 26.2.2003 and otherwise in force at 1.4.2003 by [S.I. 2003/392](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 wholly in force at 1.4.2003; Sch. 5 not in force at Royal Assent, see s. 61; Sch. 5 in force for certain purposes at 1.8.2002 by [S.I. 2002/1727](https://www.legislation.gov.uk/uksi/2002/1727), [art. 2](https://www.legislation.gov.uk/uksi/2002/1727/article/2); Sch. 5 in force for certain further purposes at 26.2.2003 and otherwise in force at 1.4.2003 by [S.I. 2003/392](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))
[^key-cbffc8b850a5475e122f74159a3e860e]: Sch. 5 para. 4(2)-(3B) substituted for Sch. 5 para. 4(2) (1.6.2009) by [Child Maintenance and Other Payments Act 2008 (c. 6)](https://www.legislation.gov.uk/ukpga/2008/6), [s. 62(3)](https://www.legislation.gov.uk/ukpga/2008/6/section/62/3), [Sch. 7 para. 4(2)](https://www.legislation.gov.uk/ukpga/2008/6/schedule/7/paragraph/4/2); [S.I. 2009/1314](https://www.legislation.gov.uk/uksi/2009/1314), [art. 2(2)(b)(i)](https://www.legislation.gov.uk/uksi/2009/1314/article/2/2/b/i)
[^key-0256d8b7a430d3f973235eaa3a90e59e]: Words in Sch. 5 para. 4(4) substituted (1.6.2009) by [Child Maintenance and Other Payments Act 2008 (c. 6)](https://www.legislation.gov.uk/ukpga/2008/6), [s. 62(3)](https://www.legislation.gov.uk/ukpga/2008/6/section/62/3), [Sch. 7 para. 4(3)](https://www.legislation.gov.uk/ukpga/2008/6/schedule/7/paragraph/4/3); [S.I. 2009/1314](https://www.legislation.gov.uk/uksi/2009/1314), [art. 2(2)(b)(i)](https://www.legislation.gov.uk/uksi/2009/1314/article/2/2/b/i)
[^key-2ce96580596144e3701eb9439914e9a9]: Sch. 5 para. 6(1)(1A) substituted for Sch. 5 para. 6(1) (1.6.2009) by [Child Maintenance and Other Payments Act 2008 (c. 6)](https://www.legislation.gov.uk/ukpga/2008/6), [s. 62(3)](https://www.legislation.gov.uk/ukpga/2008/6/section/62/3), [Sch. 7 para. 4(4)](https://www.legislation.gov.uk/ukpga/2008/6/schedule/7/paragraph/4/4); [S.I. 2009/1314](https://www.legislation.gov.uk/uksi/2009/1314), [art. 2(2)(b)(i)](https://www.legislation.gov.uk/uksi/2009/1314/article/2/2/b/i)
[^key-bd45556104b4f36fc3f08b53998e1493]: Words in s. 29(5) substituted (21.7.2009) by [Finance Act 2009 (c. 10)](https://www.legislation.gov.uk/ukpga/2009/10), [Sch. 58 para. 8(a)](https://www.legislation.gov.uk/ukpga/2009/10/schedule/58/paragraph/8/a)
[^key-c93de5397d4d09dad9ac8f5a401eda53]: Words in s. 29(5) inserted (21.7.2009) by [Finance Act 2009 (c. 10)](https://www.legislation.gov.uk/ukpga/2009/10), [Sch. 58 para. 8(b)](https://www.legislation.gov.uk/ukpga/2009/10/schedule/58/paragraph/8/b)
[^key-97c39218a831e1272a8bfe94f4423045]: S. 5(2) excluded (1.4.2010) by [Tax Credits Act 2002 (Transitional Provisions) Order 2010 (S.I. 2010/644)](https://www.legislation.gov.uk/uksi/2010/644), [arts. 1](https://www.legislation.gov.uk/uksi/2010/644/article/1), [3(1)](https://www.legislation.gov.uk/uksi/2010/644/article/3/1), [(2)](https://www.legislation.gov.uk/uksi/2010/644/article/3/2)
[^key-140bd2e2d41cec9a6b3444f585530ace]: Sch. 3 para. 34 repealed (6.4.2010) by [Welfare Reform Act 2009 (c. 24)](https://www.legislation.gov.uk/ukpga/2009/24), [ss. 58(2)(c)](https://www.legislation.gov.uk/ukpga/2009/24/section/58/2/c), [61(2)](https://www.legislation.gov.uk/ukpga/2009/24/section/61/2), [(2)](https://www.legislation.gov.uk/ukpga/2009/24/section/61/2), [Sch. 7 Pt. 2](https://www.legislation.gov.uk/ukpga/2009/24/schedule/7/part/2)
[^key-5508f0ce732ea2b7252404b4620d698c]: Words in s. 65(6) inserted (12.4.2010) by [The Northern Ireland Act 1998 (Devolution of Policing and Justice Functions) Order 2010 (S.I. 2010/976)](https://www.legislation.gov.uk/uksi/2010/976), [art. 1(2)](https://www.legislation.gov.uk/uksi/2010/976/article/1/2), [Sch. 18 para. 60](https://www.legislation.gov.uk/uksi/2010/976/schedule/18/paragraph/60) (with [arts. 28-31](https://www.legislation.gov.uk/uksi/2010/976/article/28))
[^key-282121444c7a3b6ce37490a281ca11ec]: Sch. 3 para. 46 repealed (with effect in accordance with s. 34(2)(c) of the amending Act) by [Welfare Reform Act (Northern Ireland) 2010 (c. 13)](https://www.legislation.gov.uk/nia/2010/13), [s. 36(1)(p)](https://www.legislation.gov.uk/nia/2010/13/section/36/1/p), [Sch. 4 Pt. 2](https://www.legislation.gov.uk/nia/2010/13/schedule/4/part/2) (with [s. 14(2)](https://www.legislation.gov.uk/nia/2010/13/section/14/2))
[^key-6120357aebc2cc793800cff1274ff34d]: [S. 52(8)](https://www.legislation.gov.uk/ukpga/2002/21/section/52/8) inserted (11.11.2010) by [Constitutional Reform and Governance Act 2010 (c. 25)](https://www.legislation.gov.uk/ukpga/2010/25), [s. 52](https://www.legislation.gov.uk/ukpga/2010/25/section/52), [Sch. 2 para. 13(3)](https://www.legislation.gov.uk/ukpga/2010/25/schedule/2/paragraph/13/3); [S.I. 2010/2703](https://www.legislation.gov.uk/uksi/2010/2703), [art. 2(a)](https://www.legislation.gov.uk/uksi/2010/2703/article/2/a)
[^key-a1398483b7c993a12dda7ccb9ee3e67e]: Words in [s. 52(7)](https://www.legislation.gov.uk/ukpga/2002/21/section/52/7) substituted (11.11.2010) by [Constitutional Reform and Governance Act 2010 (c. 25)](https://www.legislation.gov.uk/ukpga/2010/25), [s. 52](https://www.legislation.gov.uk/ukpga/2010/25/section/52), [Sch. 2 para. 13(2)](https://www.legislation.gov.uk/ukpga/2010/25/schedule/2/paragraph/13/2); [S.I. 2010/2703](https://www.legislation.gov.uk/uksi/2010/2703), [art. 2(a)](https://www.legislation.gov.uk/uksi/2010/2703/article/2/a)
[^key-2dc8c67583f7e4ddca7166219dd48e5a]: Words in s. 63(5) inserted (1.3.2012) by [The Revenue and Customs Appeals Order 2012 (S.I. 2012/533)](https://www.legislation.gov.uk/uksi/2012/533), [arts. 1](https://www.legislation.gov.uk/uksi/2012/533/article/1), [2(2)](https://www.legislation.gov.uk/uksi/2012/533/article/2/2)
[^key-958235e4947ccd63e68f6f8c26134c68]: Words in s. 63(8) inserted (1.3.2012) by [The Revenue and Customs Appeals Order 2012 (S.I. 2012/533)](https://www.legislation.gov.uk/uksi/2012/533), [arts. 1](https://www.legislation.gov.uk/uksi/2012/533/article/1), [2(2)](https://www.legislation.gov.uk/uksi/2012/533/article/2/2)
[^key-11a98033df03095572fe12cad764e225]: [Sch. 4 para. 2](https://www.legislation.gov.uk/ukpga/2002/21/schedule/4/paragraph/2) repealed (8.5.2012) by [Welfare Reform Act 2012 (c. 5)](https://www.legislation.gov.uk/ukpga/2012/5), [ss. 107(3)](https://www.legislation.gov.uk/ukpga/2012/5/section/107/3), [150(2)(d)](https://www.legislation.gov.uk/ukpga/2012/5/section/150/2/d)
[^key-83d9f2a2f6c68561d42a65a0bd0d22f6]: [Sch. 4 para. 8](https://www.legislation.gov.uk/ukpga/2002/21/schedule/4/paragraph/8) repealed (8.5.2012) by [Welfare Reform Act 2012 (c. 5)](https://www.legislation.gov.uk/ukpga/2012/5), [ss. 107(3)](https://www.legislation.gov.uk/ukpga/2012/5/section/107/3), [150(2)(d)](https://www.legislation.gov.uk/ukpga/2012/5/section/150/2/d)
[^key-15f3970a070d92decd9d825dad91eb96]: [Sch. 5 para. 12(a)](https://www.legislation.gov.uk/ukpga/2002/21/schedule/5/paragraph/12/a) repealed (8.5.2012) by [Welfare Reform Act 2012 (c. 5)](https://www.legislation.gov.uk/ukpga/2012/5), [s. 150(2)(f)](https://www.legislation.gov.uk/ukpga/2012/5/section/150/2/f), [Sch. 14 Pt. 13](https://www.legislation.gov.uk/ukpga/2012/5/schedule/14/part/13)
[^key-e500f0433e5075b63a60246d47672a4c]: Words in [Sch. 5 para. 4(2)](https://www.legislation.gov.uk/ukpga/2002/21/schedule/5/paragraph/4/2) repealed (8.5.2012) by [Welfare Reform Act 2012 (c. 5)](https://www.legislation.gov.uk/ukpga/2012/5), [s. 150(2)(f)](https://www.legislation.gov.uk/ukpga/2012/5/section/150/2/f), [Sch. 14 Pt. 13](https://www.legislation.gov.uk/ukpga/2012/5/schedule/14/part/13)
[^key-22918c37ea837f2d44b29b696bbf9124]: Words in [Sch. 5 para. 4(3A)](https://www.legislation.gov.uk/ukpga/2002/21/schedule/5/paragraph/4/3A) repealed (8.5.2012) by [Welfare Reform Act 2012 (c. 5)](https://www.legislation.gov.uk/ukpga/2012/5), [s. 150(2)(f)](https://www.legislation.gov.uk/ukpga/2012/5/section/150/2/f), [Sch. 14 Pt. 13](https://www.legislation.gov.uk/ukpga/2012/5/schedule/14/part/13)
[^key-448720157fae8d86d06cedf6d98545f8]: [Sch. 5 para. 4(3)](https://www.legislation.gov.uk/ukpga/2002/21/schedule/5/paragraph/4/3) repealed (8.5.2012) by [Welfare Reform Act 2012 (c. 5)](https://www.legislation.gov.uk/ukpga/2012/5), [s. 150(2)(f)](https://www.legislation.gov.uk/ukpga/2012/5/section/150/2/f), [Sch. 14 Pt. 13](https://www.legislation.gov.uk/ukpga/2012/5/schedule/14/part/13)
[^key-dedf2d0a4ade2d00db567a5a5e9cc20f]: Words in [Sch. 5 para. 4(3B)](https://www.legislation.gov.uk/ukpga/2002/21/schedule/5/paragraph/4/3B) repealed (8.5.2012) by [Welfare Reform Act 2012 (c. 5)](https://www.legislation.gov.uk/ukpga/2012/5), [s. 150(2)(f)](https://www.legislation.gov.uk/ukpga/2012/5/section/150/2/f), [Sch. 14 Pt. 13](https://www.legislation.gov.uk/ukpga/2012/5/schedule/14/part/13)
[^key-bc002a490437a59a0e3314315170834b]: Words in [Sch. 5 para. 4(4)](https://www.legislation.gov.uk/ukpga/2002/21/schedule/5/paragraph/4/4) repealed (8.5.2012) by [Welfare Reform Act 2012 (c. 5)](https://www.legislation.gov.uk/ukpga/2012/5), [s. 150(2)(f)](https://www.legislation.gov.uk/ukpga/2012/5/section/150/2/f), [Sch. 14 Pt. 13](https://www.legislation.gov.uk/ukpga/2012/5/schedule/14/part/13)
[^key-7042c91e93cd90d2e9e9397d26bf4e87]: Words in [Sch. 5 para. 6(1)](https://www.legislation.gov.uk/ukpga/2002/21/schedule/5/paragraph/6/1) repealed (8.5.2012) by [Welfare Reform Act 2012 (c. 5)](https://www.legislation.gov.uk/ukpga/2012/5), [s. 150(2)(f)](https://www.legislation.gov.uk/ukpga/2012/5/section/150/2/f), [Sch. 14 Pt. 13](https://www.legislation.gov.uk/ukpga/2012/5/schedule/14/part/13)
[^key-d0bb039f550448f5aa960e17cdbbef76]: Words in [Sch. 5 para. 6(1A)](https://www.legislation.gov.uk/ukpga/2002/21/schedule/5/paragraph/6/1A) repealed (8.5.2012) by [Welfare Reform Act 2012 (c. 5)](https://www.legislation.gov.uk/ukpga/2012/5), [s. 150(2)(f)](https://www.legislation.gov.uk/ukpga/2012/5/section/150/2/f), [Sch. 14 Pt. 13](https://www.legislation.gov.uk/ukpga/2012/5/schedule/14/part/13)
[^key-874a06173fb65c983d77c66440e18ad4]: Words in [Sch. 5 para. 6(3)](https://www.legislation.gov.uk/ukpga/2002/21/schedule/5/paragraph/6/3) repealed (8.5.2012) by [Welfare Reform Act 2012 (c. 5)](https://www.legislation.gov.uk/ukpga/2012/5), [s. 150(2)(f)](https://www.legislation.gov.uk/ukpga/2012/5/section/150/2/f), [Sch. 14 Pt. 13](https://www.legislation.gov.uk/ukpga/2012/5/schedule/14/part/13)
[^key-1d85ffa85f9f91a50ab3648ceb6aa360]: Words in s. 66(1) inserted (1.2.2013) by [Welfare Reform Act 2012 (c. 5)](https://www.legislation.gov.uk/ukpga/2012/5), [ss. 120(4)(a)(i)](https://www.legislation.gov.uk/ukpga/2012/5/section/120/4/a/i), [150(3)](https://www.legislation.gov.uk/ukpga/2012/5/section/150/3); [S.I. 2013/178](https://www.legislation.gov.uk/uksi/2013/178), [art. 2](https://www.legislation.gov.uk/uksi/2013/178/article/2)
[^key-214161cf12217fc217b88d8270890be2]: Words in s. 66(1) substituted (1.2.2013) by [Welfare Reform Act 2012 (c. 5)](https://www.legislation.gov.uk/ukpga/2012/5), [ss. 120(4)(a)(ii)](https://www.legislation.gov.uk/ukpga/2012/5/section/120/4/a/ii), [150(3)](https://www.legislation.gov.uk/ukpga/2012/5/section/150/3); [S.I. 2013/178](https://www.legislation.gov.uk/uksi/2013/178), [art. 2](https://www.legislation.gov.uk/uksi/2013/178/article/2)
[^key-a633c71b14e8f6b409d99b7c9228e86f]: Words in s. 66(3)(a) inserted (1.2.2013) by [Welfare Reform Act 2012 (c. 5)](https://www.legislation.gov.uk/ukpga/2012/5), [ss. 120(4)(c)](https://www.legislation.gov.uk/ukpga/2012/5/section/120/4/c), [150(3)](https://www.legislation.gov.uk/ukpga/2012/5/section/150/3); [S.I. 2013/178](https://www.legislation.gov.uk/uksi/2013/178), [art. 2](https://www.legislation.gov.uk/uksi/2013/178/article/2)
[^key-15b3afc90875b995e49f35028aaba365]: S. 66(2)(za)(zb) inserted (1.2.2013) by [Welfare Reform Act 2012 (c. 5)](https://www.legislation.gov.uk/ukpga/2012/5), [ss. 120(4)(b)](https://www.legislation.gov.uk/ukpga/2012/5/section/120/4/b), [150(3)](https://www.legislation.gov.uk/ukpga/2012/5/section/150/3); [S.I. 2013/178](https://www.legislation.gov.uk/uksi/2013/178), [art. 2](https://www.legislation.gov.uk/uksi/2013/178/article/2)
[^key-e7f44b84673748cffc36e04400ef0e87]: S. 36A(10) power exercised: 6.4.2013 specified for the purposes of ss. 36A-36D by [S.I. 2013/524](https://www.legislation.gov.uk/uksi/2013/524), art. 2
[^key-707d160913651bbb42e594f288c3fe39]: S. 36C(7) power exercised: 6.4.2013 specified for the purposes of ss. 36A-36D by [S.I. 2013/524](https://www.legislation.gov.uk/uksi/2013/524), art. 2
[^key-20e7dcee7cc06c0bd204a294bdc5d26d]: Ss. 36A-36D and cross-heading inserted (1.2.2013 for specified purposes, otherwise 6.4.2013) by [Welfare Reform Act 2012 (c. 5)](https://www.legislation.gov.uk/ukpga/2012/5), [ss. 120(2)](https://www.legislation.gov.uk/ukpga/2012/5/section/120/2), [150(3)](https://www.legislation.gov.uk/ukpga/2012/5/section/150/3); [S.I. 2013/178](https://www.legislation.gov.uk/uksi/2013/178), [art. 2](https://www.legislation.gov.uk/uksi/2013/178/article/2)
[^key-edb47deffd3f90506680dd1bc98c19b8]: Word in s. 38(1) repealed (6.4.2013) by [Welfare Reform Act 2012 (c. 5)](https://www.legislation.gov.uk/ukpga/2012/5), [ss. 120(3)(a)](https://www.legislation.gov.uk/ukpga/2012/5/section/120/3/a), [150(3)](https://www.legislation.gov.uk/ukpga/2012/5/section/150/3); [S.I. 2013/178](https://www.legislation.gov.uk/uksi/2013/178), [art. 2](https://www.legislation.gov.uk/uksi/2013/178/article/2)
[^key-c513a36121d87cd4972b0a947e7aefe9]: S. 38(1)(ca) inserted (6.4.2013) by [Welfare Reform Act 2012 (c. 5)](https://www.legislation.gov.uk/ukpga/2012/5), [ss. 120(3)(b)](https://www.legislation.gov.uk/ukpga/2012/5/section/120/3/b), [150(3)](https://www.legislation.gov.uk/ukpga/2012/5/section/150/3); [S.I. 2013/178](https://www.legislation.gov.uk/uksi/2013/178), [art. 2](https://www.legislation.gov.uk/uksi/2013/178/article/2)
[^key-286417c5dc6bf4c51f14445da1ce43f8]: Words in [s. 67](https://www.legislation.gov.uk/ukpga/2002/21/section/67) inserted (6.4.2013) by [Welfare Reform Act 2012 (c. 5)](https://www.legislation.gov.uk/ukpga/2012/5), [ss. 120(5)](https://www.legislation.gov.uk/ukpga/2012/5/section/120/5), [150(3)](https://www.legislation.gov.uk/ukpga/2012/5/section/150/3); [S.I. 2013/178](https://www.legislation.gov.uk/uksi/2013/178), [art. 2](https://www.legislation.gov.uk/uksi/2013/178/article/2)
[^key-bfdfe8e15f10976d5bf9822ae2c98e79]: Words in Sch. 5 para. 10A(2)(b) inserted (24.6.2013) by [The Children’s Hearings (Scotland) Act 2011 (Consequential and Transitional Provisions and Savings) Order 2013 (S.I. 2013/1465)](https://www.legislation.gov.uk/uksi/2013/1465), [art. 1(2)](https://www.legislation.gov.uk/uksi/2013/1465/article/1/2), [Sch. 1 para. 8](https://www.legislation.gov.uk/uksi/2013/1465/schedule/1/paragraph/8)
[^key-6d2c87a647ef7b6376821835cf0c9358]: S. 39A inserted (E.W.S.) (2.4.2014) by [The Tax Credits (Late Appeals) Order 2014 (S.I. 2014/885)](https://www.legislation.gov.uk/uksi/2014/885), [arts. 1(1)](https://www.legislation.gov.uk/uksi/2014/885/article/1/1), [2(2)](https://www.legislation.gov.uk/uksi/2014/885/article/2/2)
[^key-d7cfd72731c66ff0dd5a5251663b12ad]: Ss. 21A , 21B inserted (6.4.2014) by [The Tax Credits, Child Benefit and Guardian’s Allowance Reviews and Appeals Order 2014 (S.I. 2014/886)](https://www.legislation.gov.uk/uksi/2014/886), [arts. 1(1)](https://www.legislation.gov.uk/uksi/2014/886/article/1/1), [2(6)](https://www.legislation.gov.uk/uksi/2014/886/article/2/6) (with [art. 1(5)](https://www.legislation.gov.uk/uksi/2014/886/article/1/5))
[^key-03cd3520f617fbd1dea91cdb58d0801b]: Words in s. 18(11) substituted (6.4.2014) by [The Tax Credits, Child Benefit and Guardian’s Allowance Reviews and Appeals Order 2014 (S.I. 2014/886)](https://www.legislation.gov.uk/uksi/2014/886), [arts. 1(1)](https://www.legislation.gov.uk/uksi/2014/886/article/1/1), [2(2)](https://www.legislation.gov.uk/uksi/2014/886/article/2/2) (with [art. 1(5)](https://www.legislation.gov.uk/uksi/2014/886/article/1/5))
[^key-d3f331fecb267d307035b86c39d86435]: Words in s. 19(12) substituted (6.4.2014) by [The Tax Credits, Child Benefit and Guardian’s Allowance Reviews and Appeals Order 2014 (S.I. 2014/886)](https://www.legislation.gov.uk/uksi/2014/886), [arts. 1(1)](https://www.legislation.gov.uk/uksi/2014/886/article/1/1), [2(3)](https://www.legislation.gov.uk/uksi/2014/886/article/2/3) (with [art. 1(5)](https://www.legislation.gov.uk/uksi/2014/886/article/1/5))
[^key-cbcf01c33b7a6cda8317174daa94a494]: Word in s. 20(6)(b) inserted (6.4.2014) by [The Tax Credits, Child Benefit and Guardian’s Allowance Reviews and Appeals Order 2014 (S.I. 2014/886)](https://www.legislation.gov.uk/uksi/2014/886), [arts. 1(1)](https://www.legislation.gov.uk/uksi/2014/886/article/1/1), [2(4)(a)](https://www.legislation.gov.uk/uksi/2014/886/article/2/4/a) (with [art. 1(5)](https://www.legislation.gov.uk/uksi/2014/886/article/1/5))
[^key-ec8433d66406a076cf7734120e9a04bf]: Words in s. 20(7) inserted (6.4.2014) by [The Tax Credits, Child Benefit and Guardian’s Allowance Reviews and Appeals Order 2014 (S.I. 2014/886)](https://www.legislation.gov.uk/uksi/2014/886), [arts. 1(1)](https://www.legislation.gov.uk/uksi/2014/886/article/1/1), [2(5)](https://www.legislation.gov.uk/uksi/2014/886/article/2/5) (with [art. 1(5)](https://www.legislation.gov.uk/uksi/2014/886/article/1/5))
[^key-faaef2cf656cbe8acf49b0e64a5121b6]: S. 20(6)(c)(d) substituted for words in s. 20(6) (6.4.2014) by [The Tax Credits, Child Benefit and Guardian’s Allowance Reviews and Appeals Order 2014 (S.I. 2014/886)](https://www.legislation.gov.uk/uksi/2014/886), [arts. 1(1)](https://www.legislation.gov.uk/uksi/2014/886/article/1/1), [2(4)(b)](https://www.legislation.gov.uk/uksi/2014/886/article/2/4/b) (with [art. 1(5)](https://www.legislation.gov.uk/uksi/2014/886/article/1/5))
[^key-eaf3bde033860a9a31ca66d9675e26b0]: Words in s. 23(2) inserted (6.4.2014) by [The Tax Credits, Child Benefit and Guardian’s Allowance Reviews and Appeals Order 2014 (S.I. 2014/886)](https://www.legislation.gov.uk/uksi/2014/886), [arts. 1(1)](https://www.legislation.gov.uk/uksi/2014/886/article/1/1), [2(7)](https://www.legislation.gov.uk/uksi/2014/886/article/2/7) (with [art. 1(5)](https://www.legislation.gov.uk/uksi/2014/886/article/1/5))
[^key-5c44222d4e0737e24ac046d37721a6cb]: Word in s. 28(1) substituted (6.4.2014) by [The Tax Credits, Child Benefit and Guardian’s Allowance Reviews and Appeals Order 2014 (S.I. 2014/886)](https://www.legislation.gov.uk/uksi/2014/886), [arts. 1(1)](https://www.legislation.gov.uk/uksi/2014/886/article/1/1), [2(8)](https://www.legislation.gov.uk/uksi/2014/886/article/2/8) (with [art. 1(5)](https://www.legislation.gov.uk/uksi/2014/886/article/1/5))
[^key-41944f2a6454d8465e5740253e53bc41]: Word in s. 30(1) substituted (6.4.2014) by [The Tax Credits, Child Benefit and Guardian’s Allowance Reviews and Appeals Order 2014 (S.I. 2014/886)](https://www.legislation.gov.uk/uksi/2014/886), [arts. 1(1)](https://www.legislation.gov.uk/uksi/2014/886/article/1/1), [2(8)](https://www.legislation.gov.uk/uksi/2014/886/article/2/8) (with [art. 1(5)](https://www.legislation.gov.uk/uksi/2014/886/article/1/5))
[^key-7953afdb92ee3d4e237e96d37f7dae95]: Words in s. 31(1)(b) inserted (6.4.2014) by [The Tax Credits, Child Benefit and Guardian’s Allowance Reviews and Appeals Order 2014 (S.I. 2014/886)](https://www.legislation.gov.uk/uksi/2014/886), [arts. 1(1)](https://www.legislation.gov.uk/uksi/2014/886/article/1/1), [2(9)](https://www.legislation.gov.uk/uksi/2014/886/article/2/9) (with [art. 1(5)](https://www.legislation.gov.uk/uksi/2014/886/article/1/5))
[^key-7ead65dd444ec13c8b327b81f6f11f01]: S. 38(1B)(1C) inserted (6.4.2014) by [The Tax Credits, Child Benefit and Guardian’s Allowance Reviews and Appeals Order 2014 (S.I. 2014/886)](https://www.legislation.gov.uk/uksi/2014/886), [arts. 1(1)](https://www.legislation.gov.uk/uksi/2014/886/article/1/1), [2(11)](https://www.legislation.gov.uk/uksi/2014/886/article/2/11) (with [art. 1(5)](https://www.legislation.gov.uk/uksi/2014/886/article/1/5)) [Editorial note: S. 38(1A) (and the cross-reference to it in s. 38(1)) struck out as ultra vires. See Court of Appeal judgment dated 19.1.2024 in the case of HMRC v Arrbab [2024] EWCA Civ 16]
[^key-00cd29ebbe9d7662b4cf033892694dbb]: S. 39(1)(2) repealed (E.W.S.) (6.4.2014) by [The Tax Credits, Child Benefit and Guardian’s Allowance Reviews and Appeals Order 2014 (S.I. 2014/886)](https://www.legislation.gov.uk/uksi/2014/886), [arts. 1(1)](https://www.legislation.gov.uk/uksi/2014/886/article/1/1), [2(12)](https://www.legislation.gov.uk/uksi/2014/886/article/2/12) (with [art. 1(5)](https://www.legislation.gov.uk/uksi/2014/886/article/1/5))
[^key-a8772524aff51d1089c9d92d13747fff]: Act applied (with modifications) (E.W.S.) (16.6.2014) by [The Universal Credit (Transitional Provisions) Regulations 2014 (S.I. 2014/1230)](https://www.legislation.gov.uk/uksi/2014/1230), [reg. 12(2)-(6)](https://www.legislation.gov.uk/uksi/2014/1230/regulation/12/2) (as amended 1.5.2016) by [The Universal Credit (Transitional Provisions) (Amendment) Regulations 2016 (S.I. 2016/232)](https://www.legislation.gov.uk/uksi/2016/232), [regs. 1(2)](https://www.legislation.gov.uk/uksi/2016/232/regulation/1/2), [2](https://www.legislation.gov.uk/uksi/2016/232/regulation/2)
[^M_C_cda8cc7e-bb7f-4101-ded7-d7d1058df3fc]: Sch. 2 para. 6 modified (E.W.S.) (29.4.2013) by [The Universal Credit (Transitional Provisions) Regulations 2013 (S.I. 2013/386)](https://www.legislation.gov.uk/uksi/2013/386), [reg. 1(2)](https://www.legislation.gov.uk/uksi/2013/386/regulation/1/2), [Sch. para. 14](https://www.legislation.gov.uk/uksi/2013/386/schedule/paragraph/14)
[^M_C_678d6d96-c063-4e7c-a548-5aa8cb7d3b60]: S. 48 modified (E.W.S.) (29.4.2013) by [The Universal Credit (Transitional Provisions) Regulations 2013 (S.I. 2013/386)](https://www.legislation.gov.uk/uksi/2013/386), [reg. 1(2)](https://www.legislation.gov.uk/uksi/2013/386/regulation/1/2), [Sch. para. 13](https://www.legislation.gov.uk/uksi/2013/386/schedule/paragraph/13)
[^M_C_c366d9af-c9c9-47f3-f73b-fc5c4bfa93b7]: S. 38 modified (E.W.S.) (29.4.2013) by [The Universal Credit (Transitional Provisions) Regulations 2013 (S.I. 2013/386)](https://www.legislation.gov.uk/uksi/2013/386), [reg. 1(2)](https://www.legislation.gov.uk/uksi/2013/386/regulation/1/2), [Sch. para. 12](https://www.legislation.gov.uk/uksi/2013/386/schedule/paragraph/12/a)
[^M_C_b9646b7f-8a9b-402e-969c-9b3d8d5ca0ac]: S. 30(1) modified (E.W.S.) (29.4.2013) by [The Universal Credit (Transitional Provisions) Regulations 2013 (S.I. 2013/386)](https://www.legislation.gov.uk/uksi/2013/386), [reg. 1(2)](https://www.legislation.gov.uk/uksi/2013/386/regulation/1/2), [Sch. para. 11](https://www.legislation.gov.uk/uksi/2013/386/schedule/paragraph/11)
[^M_C_96c89244-a13d-47cd-9158-c75dbe8c19e2]: S. 29 modified (E.W.S.) (29.4.2013) by [The Universal Credit (Transitional Provisions) Regulations 2013 (S.I. 2013/386)](https://www.legislation.gov.uk/uksi/2013/386), [reg. 1(2)](https://www.legislation.gov.uk/uksi/2013/386/regulation/1/2), [Sch. para. 10](https://www.legislation.gov.uk/uksi/2013/386/schedule/paragraph/10)
[^M_C_f4794aa0-a2b4-49fc-e6e1-4d70e2360fd7]: S. 28 modified (E.W.S.) (29.4.2013) by [The Universal Credit (Transitional Provisions) Regulations 2013 (S.I. 2013/386)](https://www.legislation.gov.uk/uksi/2013/386), [reg. 1(2)](https://www.legislation.gov.uk/uksi/2013/386/regulation/1/2), [Sch. para. 9(a)-(d)](https://www.legislation.gov.uk/uksi/2013/386/schedule/paragraph/9/a/i)
[^M_C_2beebc2a-2560-4dfd-b0a5-d872b44d556a]: S. 23 modified (E.W.S.) (29.4.2013) by [The Universal Credit (Transitional Provisions) Regulations 2013 (S.I. 2013/386)](https://www.legislation.gov.uk/uksi/2013/386), [reg. 1(2)](https://www.legislation.gov.uk/uksi/2013/386/regulation/1/2), [Sch. para. 8](https://www.legislation.gov.uk/uksi/2013/386/schedule/paragraph/8/a)
[^M_C_2363e082-60c8-4e83-9458-3b5460c68c16]: S. 21 modified (E.W.S.) (29.4.2013) by [The Universal Credit (Transitional Provisions) Regulations 2013 (S.I. 2013/386)](https://www.legislation.gov.uk/uksi/2013/386), [reg. 1(2)](https://www.legislation.gov.uk/uksi/2013/386/regulation/1/2), [Sch. para. 7](https://www.legislation.gov.uk/uksi/2013/386/schedule/paragraph/7)
[^M_C_090bdfc1-4130-4fd8-aada-a93b50ceb20c]: S. 20 modified (E.W.S.) (29.4.2013) by [The Universal Credit (Transitional Provisions) Regulations 2013 (S.I. 2013/386)](https://www.legislation.gov.uk/uksi/2013/386), [reg. 1(2)](https://www.legislation.gov.uk/uksi/2013/386/regulation/1/2), [Sch. para. 6(a)-(e)](https://www.legislation.gov.uk/uksi/2013/386/schedule/paragraph/6/a)
[^M_C_5583c9f7-1f1c-4527-ca41-4af914adf5a7]: S. 19 modified (E.W.S.) (29.4.2013) by [The Universal Credit (Transitional Provisions) Regulations 2013 (S.I. 2013/386)](https://www.legislation.gov.uk/uksi/2013/386), [reg. 1(2)](https://www.legislation.gov.uk/uksi/2013/386/regulation/1/2), [Sch. para. 5](https://www.legislation.gov.uk/uksi/2013/386/schedule/paragraph/5/a)
[^M_C_658c1658-1b3f-4b47-ef33-580204d75a17]: S. 18 modified inserted (E.W.S.) (29.4.2013) by [The Universal Credit (Transitional Provisions) Regulations 2013 (S.I. 2013/386)](https://www.legislation.gov.uk/uksi/2013/386), [reg. 1(2)](https://www.legislation.gov.uk/uksi/2013/386/regulation/1/2), [Sch. para. 4](https://www.legislation.gov.uk/uksi/2013/386/schedule/paragraph/4/a)
[^M_C_2390da2a-473c-4c0f-bbfe-d3a61730ec5f]: S. 17 modified (E.W.S.) (29.4.2013) by [The Universal Credit (Transitional Provisions) Regulations 2013 (S.I. 2013/386)](https://www.legislation.gov.uk/uksi/2013/386), [reg. 1(2)](https://www.legislation.gov.uk/uksi/2013/386/regulation/1/2), [Sch. para. 3](https://www.legislation.gov.uk/uksi/2013/386/schedule/paragraph/3/a)
[^M_C_1fcd7568-6c30-4358-8de5-90a119c1b2a6]: S. 7 modified (E.W.S.) (29.4.2013) by [The Universal Credit (Transitional Provisions) Regulations 2013 (S.I. 2013/386)](https://www.legislation.gov.uk/uksi/2013/386), [reg. 1(2)](https://www.legislation.gov.uk/uksi/2013/386/regulation/1/2), [Sch. para. 2](https://www.legislation.gov.uk/uksi/2013/386/schedule/paragraph/2/a)
#### Use and disclosure of information
#### Legal Aid (Scotland) Act 1986 (c. 47)
#### Legal Aid (Scotland) Act 1986 (c. 47)
#### Education Reform (Northern Ireland) Order 1989 (S.I. 1989/2406 (N.I. 20))
#### Transport Act 1982 (c. 49)
#### Social Security Administration Act 1992 (c. 5)
#### Social Security Contributions and Benefits (Northern Ireland) Act 1992 (c. 7)
#### 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))
#### Social Security Administration (Northern Ireland) Act 1992 (c. 8)
#### Powers to use information
#### Powers to use information
#### Powers to use information
#### Consequential amendments
#### Exchange of information between Board and Secretary of State or Northern Ireland Departments
#### Consequential amendments
#### Consequential amendments
#### Claims: supplementary
#### Rights of employees
#### Annual review
#### Rights of employees
#### Section 36A: supplementary
#### Functions transferred to Treasury
#### Transfer of property, rights and liabilities
#### General functions of Commissioners for Revenue and Customs
#### Abolition of exclusion of tax exempt persons
#### Administrative arrangements
#### Right not to be unfairly dismissed: Northern Ireland
#### Determination of penalties by Board
#### Right not to be unfairly dismissed: Great Britain
#### Right not to be unfairly dismissed: Northern Ireland
#### Education Reform (Northern Ireland) Order 1989 (S.I. 1989/2406 (N.I. 20))
#### 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)
#### Child Support (Northern Ireland) Order 1991 (S.I. 1991/2628 (N.I. 23))
#### Social Security Contributions and Benefits Act 1992 (c. 4)
#### Value Added Tax Act 1994 (c. 23)
#### Children (Northern Ireland) Order 1995 (S.I. 1995/755 (N.I. 2))
#### Road Traffic (Northern Ireland) Order 1995 (S.I. 1995/2994 (N.I. 18))
#### Housing Grants, Construction and Regeneration Act 1996 (c. 53)
#### Road Traffic (Northern Ireland) Order 1995 (S.I. 1995/2994 (N.I. 18))
#### Housing Grants, Construction and Regeneration Act 1996 (c. 53)
#### Social Security Administration (Northern Ireland) Act 1992 (c. 8)
#### Social Security Administration (Northern Ireland) Act 1992 (c. 8)
#### Immigration and Asylum Act 1999 (c. 33)
#### Immigration and Asylum Act 1999 (c. 33)
#### Unauthorised disclosure of information
#### Powers to use information
#### Unauthorised disclosure of information
#### Consequential amendments
#### Rights of employees
#### Abolition of exclusion of tax exempt persons
#### Functions transferred to Board
#### Transitional provisions
#### Transfer of property, rights and liabilities
#### Right not to be unfairly dismissed: Northern Ireland
#### Determination of penalties by Board
#### Right not to suffer detriment: Northern Ireland
#### Magistrates’ Courts (Northern Ireland) Order 1981 (S.I. 1981/1675 (N.I. 26))
#### Child Support Act 1991 (c. 48)
#### Child Support (Northern Ireland) Order 1991 (S.I. 1991/2628 (N.I. 23))
#### Child Support Act 1991 (c. 48)
#### Social Security Contributions and Benefits (Northern Ireland) Act 1992 (c. 7)
#### Social Security Administration Act 1992 (c. 5)
#### Finance Act 2000 (c. 17)
#### Social Security Administration (Northern Ireland) Act 1992 (c. 8)
#### 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)
#### Unauthorised disclosure of information
#### Social Security (Northern Ireland) Order 1998 (S.I. 1998/1506 (N.I. 10))
#### Powers to use information
#### Consequential amendments
#### Unauthorised disclosure of information
#### Consequential amendments
#### Functions transferred to Treasury
#### Incorrect statements etc.
#### Abolition of exclusion of tax exempt persons
#### Functions transferred to Board
#### Consequential amendments
#### Right not to be unfairly dismissed: Great Britain
#### Right not to be unfairly dismissed: Great Britain
#### Education Reform (Northern Ireland) Order 1989 (S.I. 1989/2406 (N.I. 20))
#### Social Security Contributions and Benefits (Northern Ireland) Act 1992 (c. 7)
#### 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)
#### Unauthorised disclosure of information
#### Immigration and Asylum Act 1999 (c. 33)
#### Consequential amendments
#### Unauthorised disclosure of information
#### Consequential amendments
#### Social Security Administration Act 1992 (c. 5)
#### Unauthorised disclosure of information
#### Legal Aid (Scotland) Act 1986 (c. 47)
#### Children (Northern Ireland) Order 1995 (S.I. 1995/755 (N.I. 2))
#### Social Security Act 1998 (c. 14)
#### Social Security (Northern Ireland) Order 1998 (S.I. 1998/1506 (N.I. 10))
#### Children (Scotland) Act 1995 (c. 36)
#### Housing Grants, Construction and Regeneration Act 1996 (c. 53)
#### Social Security Act 1998 (c. 14)
#### Social Security (Northern Ireland) Order 1998 (S.I. 1998/1506 (N.I. 10))
#### Unauthorised disclosure of information
#### Social Security Contributions and Benefits (Northern Ireland) Act 1992 (c. 7)
#### Social Security (Northern Ireland) Order 1998 (S.I. 1998/1506 (N.I. 10))
#### General functions of Commissioners for Revenue and Customs
#### Abolition of exclusion of tax exempt persons
#### Transitional provisions
#### Right not to be unfairly dismissed: Great Britain
#### Social Security Contributions and Benefits Act 1992 (c. 4)
#### Value Added Tax Act 1994 (c. 23)
#### Children (Scotland) Act 1995 (c. 36)
#### Finance Act 2000 (c. 17)
#### Immigration and Asylum Act 1999 (c. 33)
#### Housing Grants, Construction and Regeneration Act 1996 (c. 53)
#### Functions of Commissioners for Revenue and Customs
### Loss of tax credit provisions
##### 36A
- (1) Subsection (4) applies where a person (“the offender”)—
- (a) is convicted of one or more benefit offences in any proceedings, or
- (b) after being given a notice under subsection (2) of the appropriate penalty provision by an appropriate authority, agrees in the manner specified by the appropriate authority to pay a penalty under the appropriate penalty provision to the appropriate authority, in a case where the offence to which the notice relates is a benefit offence, or
- (c) is cautioned in respect of one or more benefit offences.
- (2) In subsection (1)(b)—
- (a) “*the appropriate penalty provision*” means section 115A of the Social Security Administration Act 1992 (penalty as alternative to prosecution) or section 109A of the Social Security Administration (Northern Ireland) Act 1992 (the corresponding provision for Northern Ireland);
- (b) “*appropriate authority*” means—
- (i) in relation to section 115A of the Social Security Administration Act 1992, the Secretary of State or an authority which administers housing benefit or council tax benefit, and
- (ii) in relation to section 109A of the Social Security Administration (Northern Ireland) Act 1992, the Department (within the meaning of that Act) or the Northern Ireland Housing Executive.
- (3) Subsection (4) does not apply by virtue of subsection (1)(a) if, because the proceedings in which the offender was convicted constitute the current set of proceedings for the purposes of section 36C, the restriction in subsection (3) of that section applies in the offender's case.
- (4) If this subsection applies and the offender is a person who would, apart from this section, be entitled (whether pursuant to a single or joint claim) to working tax credit at any time within the disqualification period, then, despite that entitlement, working tax credit shall not be payable for any period comprised in the disqualification period—
- (a) in the case of a single claim, to the offender, or
- (b) in the case of a joint claim, to the offender or the other member of the couple.
- (5) Regulations may provide in relation to cases to which subsection (4)(b) would otherwise apply that working tax credit shall be payable, for any period comprised in the disqualification period, as if the amount payable were reduced in such manner as may be prescribed.
- (6) For the purposes of this section, the disqualification period, in relation to any disqualifying event, means the relevant period beginning with such date, falling after the date of the disqualifying event, as may be determined by or in accordance with regulations.
- (7) For the purposes of subsection (6) the relevant period is—
- (a) in a case falling within subsection (1)(a) where the benefit offence, or one of them, is a relevant offence, the period of three years,
- (b) in a case falling within subsection (1)(a) (but not within paragraph (a) above)), the period of 13 weeks, or
- (c) in a case falling within subsection (1)(b) or (c), the period of 4 weeks.
- (8) The Treasury may by order amend subsection (7)(a), (b) or (c) to substitute a different period for that for the time being specified there.
- (9) This section has effect subject to section 36B.
- (10) In this section and section 36B—
- “benefit offence“ means any of the following offences committed on or after the day specified by order made by the Treasury—an offence in connection with a claim for a disqualifying benefit;an offence in connection with the receipt or payment of any amount by way of such a benefit;an offence committed for the purpose of facilitating the commission (whether or not by the same person) of a benefit offence;an offence consisting in an attempt or conspiracy to commit a benefit offence;
- “*disqualifying benefit*” has the meaning given in section 6A(1) of the Social Security Fraud Act 2001;
- “disqualifying event“ means—the conviction falling within subsection (1)(a);the agreement falling within subsection (1)(b);the caution falling within subsection (1)(c);
- “*relevant offence*” has the meaning given in section 6B of the Social Security Fraud Act 2001.
##### 36B
- (1) Where—
- (a) the conviction of any person of any offence is taken in account for the purposes of the application of section 36A in relation to that person, and
- (b) that conviction is subsequently quashed,
all such payments and other adjustments shall be made as would be necessary if no restriction had been imposed by or under section 36A that could not have been imposed if the conviction had not taken place.
- (2) Where, after the agreement of any person (“P”) to pay a penalty under the appropriate penalty provision is taken into account for the purposes of the application of section 36A in relation to that person—
- (a) P's agreement to pay the penalty is withdrawn under subsection (5) of the appropriate penalty provision, or
- (b) it is decided on an appeal or in accordance with regulations under the Social Security Act 1992 or the Social Security (Northern Ireland) Order 1998 (S.I. 1998/1506 (N.I. 10)) that the overpayment to which the agreement relates is not recoverable or due,
all such payments and other adjustments shall be made as would be necessary if no restriction had been imposed by or under section 36A that could not have been imposed if P had not agreed to pay the penalty.
- (3) Where, after the agreement (“*the old agreement*”) of any person (“P”) to pay a penalty under the appropriate penalty provision is taken into account for the purposes of the application of section 36A in relation to P, the amount of any overpayment made to which the penalty relates is revised on an appeal or in accordance with regulations under the Social Security Act 1998 or the Social Security (Northern Ireland) Order 1998—
- (a) section 36A shall cease to apply by virtue of the old agreement, and
- (b) subsection (4) shall apply.
- (4) Where this subsection applies—
- (a) if there is a new disqualifying event consisting of—
- (i) P's agreement to pay a penalty under the appropriate penalty regime in relation to the revised overpayment, or
- (ii) P being cautioned in relation to the offence to which the old agreement relates,
the disqualification period relating to the new disqualifying event shall be reduced by the number of days in so much of the disqualification period relating to the old agreement as had expired when subsection 36A ceased to apply by virtue of the old agreement, and
- (b) in any other case, all such payments and other adjustments shall be made as would be necessary if no restriction had been imposed by or under section 36A that could not have been imposed if P had not agreed to pay the penalty.
- (5) For the purposes of section 36A—
- (a) the date of a person's conviction in any proceedings of a benefit offence shall be taken to be the date on which the person was found guilty of that offence in those proceedings (whenever the person was sentenced) or in the case mentioned in paragraph (b)(ii) the date of the order for absolute discharge, and
- (b) references to a conviction include references to—
- (i) a conviction in relation to which the court makes an order for absolute or conditional discharge,
- (ii) an order for absolute discharge made by a court of summary jurisdiction in Scotland under section 246(3) of the Criminal Procedure (Scotland) Act 1995 without proceeding to a conviction, and
- (iii) a conviction in Northern Ireland.
- (6) In this section “*the appropriate penalty provision*” has the meaning given by section 36A(2)(a).
##### 36C
- (1) If—
- (a) a person (“the offender”) is convicted of one or more benefit offences in a set of proceedings (“the current set of proceedings”),
- (b) within the period of five years ending on the date on which the benefit offence was, or any of them were, committed, one or more disqualifying events occurred in relation to the offender (the event, or the most recent of them, being referred to in this section as “*the earlier disqualifying event*”),
- (c) the current set of proceedings has not been taken into account for the purposes of any previous application of this section in relation to the offender,
- (d) the earlier disqualifying event has not been taken into account as an earlier disqualifying event for the purposes of any previous application of this section in relation to the offender, and
- (e) the offender is a person who would, apart from this section, be entitled (whether pursuant to a single or joint claim) to working tax credit at any time within the disqualification period,
then, despite that entitlement, the restriction in subsection (3) shall apply in relation to the payment of that benefit in the offender's case.
- (2) The restriction in subsection (3) does not apply if the benefit offence referred to in subsection (1)(a), or any of them, is a relevant offence.
- (3) Working tax credit shall not be payable for any period comprised in the disqualification period—
- (a) in the case of a single claim, to the offender, or
- (b) in the case of a joint claim, to the offender or the other member of the couple.
- (4) Regulations may provide in relation to cases to which subsection (3)(b) would otherwise apply that working tax credit shall be payable, for any period comprised in the disqualification period, as if the amount payable were reduced in such manner as may be prescribed.
- (5) For the purposes of this section the disqualification period, in an offender's case, means the relevant period beginning with a prescribed date falling after the date of the conviction in the current set of proceedings.
- (6) For the purposes of subsection (5) the relevant period is—
- (a) in a case where, within the period of five years ending on the date on which the earlier disqualifying event occurred, a previous disqualifying event occurred in relation to the offender, the period of three years;
- (b) in any other case, 26 weeks.
- (7) In this section and section 36D—
- “*appropriate penalty provision*” has the meaning given in section 36A(2)(a);
- “benefit offence“ means any of the following offences committed on or after the day specified by order made by the Treasury—an offence in connection with a claim for a disqualifying benefit;an offence in connection with the receipt or payment of any amount by way of such a benefit;an offence committed for the purpose of facilitating the commission (whether or not by the same person) of a benefit offence;an offence consisting in an attempt or conspiracy to commit a benefit offence;
- “*disqualifying benefit*” has the meaning given in section 6A(1) of the Social Security Fraud Act 2001;
- “disqualifying event“ has the meaning given in section 36A(10);
- “*relevant offence*” has the meaning given in section 6B of the Social Security Fraud Act 2001.
- (8) Where a person is convicted of more than one benefit offence in the same set of proceedings, there is to be only one disqualifying event in respect of that set of proceedings for the purposes of this section and—
- (a) subsection (1)(b) is satisfied if any of the convictions take place in the five year period there;
- (b) the event is taken into account for the purposes of subsection (1)(d) if any of the convictions have been taken into account as mentioned there;
- (c) in the case of the earlier disqualifying event mentioned in subsection (6)(a), the reference there to the date on which the earlier disqualifying event occurred is a reference to the date on which any of the convictions take place;
- (d) in the case of the previous disqualifying event mentioned in subsection (6)(a), that provision is satisfied if any of the convictions take place in the five year period mentioned there.
- (9) The Treasury may by order amend subsection (6) to substitute different periods for those for the time being specified there.
- (10) An order under subsection (9) may provide for different periods to apply according to the type of earlier disqualifying event or events occurring in any case.
- (11) This section has effect subject to section 36D.
##### 36D
- (1) Where—
- (a) the conviction of any person of any offence is taken into account for the purposes of the application of section 36C in relation to that person, and
- (b) that conviction is subsequently quashed,
all such payments and other adjustments shall be made as would be necessary if no restriction had been imposed by or under section 36C that could not have been imposed if the conviction had not taken place.
- (2) Subsection (3) applies where, after the agreement of any person (“P”) to pay a penalty under the appropriate penalty provision is taken into account for the purposes of the application of section 36C in relation to that person—
- (a) P's agreement to pay the penalty is withdrawn under subsection (5) of the appropriate penalty provision,
- (b) it is decided on an appeal or in accordance with regulations under the Social Security Act 1998 or the Social Security (Northern Ireland) Order 1998 (S.I. 1998/1506 (N.I. 10)) that any overpayment made to which the agreement relates is not recoverable or due, or
- (c) the amount of any over payment to which the penalty relates is revised on an appeal or in accordance with regulations under the Social Security Act 1998 or the Social Security (Northern Ireland) Order 1998 and there is no new agreement by P to pay a penalty under the appropriate penalty provision in relation to the revised overpayment.
- (3) In those circumstances, all such payments and other adjustments shall be made as would be necessary if no restriction had been imposed by or under section 36C that could not have been imposed if P had not agreed to pay the penalty.
- (4) For the purposes of section 36C—
- (a) the date of a person's conviction in any proceedings of a benefit offence shall be taken to be the date on which the person was found guilty of that offence in those proceedings (whenever the person was sentenced) or in the case mentioned in paragraph (b)(ii) the date of the order for absolute discharge, and
- (b) references to a conviction include references to—
- (i) a conviction in relation to which the court makes an order for absolute or conditional discharge,
- (ii) an order for absolute discharge made by a court of summary jurisdiction in Scotland under section 246(3) of the Criminal Procedure (Scotland) Act 1995 without proceeding to a conviction, and
- (iii) a conviction in Northern Ireland.
- (5) In section 36C references to any previous application of that section—
- (a) include references to any previous application of a provision having an effect in Northern Ireland corresponding to provision made by that section, but
- (b) do not include references to any previous application of that section the effect of which was to impose a restriction for a period comprised in the same disqualification period.
#### Recovery of overpayments
#### Liability of officers for sums paid to employers
#### Transport Act 1982 (c. 49)
#### 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)
#### Consequential amendments
#### Recovery of overpayments
#### Underpayments
##### 39A
- (1) The Commissioners for Her Majesty’s Revenue and Customs may treat a late appeal under section 38 as made in time where the conditions specified in subsections (2) to (6) are satisfied, except that the Commissioners may not do so in the case of an appeal made more than one year after the expiration of the time (original or extended) for appealing.
- (2) An appeal may be treated as made in time if the Commissioners are satisfied that it is in the interests of justice to do so.
- (3) For the purposes of subsection (2) it is not in the interests of justice to treat an appeal as made in time unless—
- (a) the special circumstances specified in subsection (4) are relevant; or
- (b) some other special circumstances exist which are wholly exceptional and relevant,
and as a result of those special circumstances it was not practicable for the appeal to be made in time.
- (4) The special circumstances mentioned in subsection (3)(a) are—
- (a) the appellant or a partner or dependant of the appellant has died or suffered serious illness;
- (b) the appellant is not resident in the United Kingdom; or
- (c) normal postal services were disrupted.
- (5) In determining whether it is in the interests of justice to treat an appeal as made in time, regard shall be had to the principle that the greater the amount of time that has elapsed between the expiration of the time for appealing and the submission of the notice of appeal, the more compelling should be the special circumstances.
- (6) In determining whether it is in the interests of justice to treat an appeal as made in time, no account shall be taken of the following—
- (a) that the appellant or any other person acting for the appellant was unaware of or misunderstood the law applicable to the appellant’s case (including ignorance or misunderstanding of any time limit); or
- (b) that the Upper Tribunal or a court has taken a different view of the law from that previously understood and applied.
- (7) If in accordance with the preceding provisions of this section the Commissioners for Her Majesty’s Revenue and Customs treat a late appeal under section 38 as made in time, it is to be treated as having been brought within any applicable time limit.
#### Legal Aid (Scotland) Act 1986 (c. 47)
##### 21A
- (1) The Commissioners for Her Majesty’s Revenue and Customs must review any decision within section 38(1) if they receive a written application to do so that identifies the applicant and decision in question, and—
- (a) that application is received within 30 days of the date of the notification of the original decision or of the date the original decision was made if not notified because of section 23(3), or
- (b) it is received within such longer period as may be allowed under section 21B.
- (2) The Commissioners must carry out the review as soon as is reasonably practicable.
- (3) When the review has been carried out, the Commissioners must give the applicant notice of their conclusion containing sufficient information to enable the applicant to know—
- (a) the conclusion on the review,
- (b) if the conclusion is that the decision is varied, details of the variation, and
- (c) the reasons for the conclusion.
- (4) The conclusion on the review must be one of the following—
- (a) that the decision is upheld;
- (b) that the decision is varied;
- (c) that the decision is cancelled.
- (5) Where—
- (a) the Commissioners notify the applicant of further information or evidence that they may need for carrying out the review, and
- (b) the information or evidence is not provided to them by the date specified in the notice,
the review may proceed without that information or evidence.
##### 21B
- (1) The Commissioners for Her Majesty’s Revenue and Customs may in a particular case extend the time limit specified in section 21A(1)(a) for making an application for a review if all of the following conditions are met.
- (2) The first condition is that the person seeking a review has applied to the Commissioners for an extension of time.
- (3) The second condition is that the application for the extension—
- (a) explains why the extension is sought, and
- (b) is made within 13 months of the notification of the original decision or of the date the original decision was made if not notified because of section 23(3) .
- (4) The third condition is that the Commissioners are satisfied that due to special circumstances it was not practicable for the application for a review to have been made within the time limit specified in section 21A(1)(a).
- (5) The fourth condition is that the Commissioners are satisfied that it is reasonable in all the circumstances to grant the extension.
- (6) In determining whether it is reasonable to grant an extension, the Commissioners must have regard to the principle that the greater the amount of time that has elapsed between the end of the time limit specified in section 21A(1)(a) and the date of the application, the more compelling should be the special circumstances on which the application is based.
- (7) An application to extend the time limit specified in section 21A(1)(a) which has been refused may not be renewed.
#### Recovery of overpayments
#### Functions transferred to Treasury
#### Right not to be unfairly dismissed: Northern Ireland
#### Penalty proceedings before tribunal
#### Magistrates’ Courts Act 1980 (c. 43)
#### Child Support (Northern Ireland) Order 1991 (S.I. 1991/2628 (N.I. 23))
#### Social Security Contributions and Benefits Act 1992 (c. 4)
#### Unauthorised disclosure of information
#### Consequential amendments
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
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