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
Changes on 2017-11-16
@@ -4,640 +4,640 @@
### General
#### Decisions subject to official error
##### 1
- (1) This Act makes provision for—
- (a) a tax credit to be known as child tax credit, and
- (b) a tax credit to be known as working tax credit.
- (2) In this Act references to a tax credit are to either of those tax credits and references to tax credits are to both of them.
- (3) The following (which are superseded by tax credits) are abolished—
- (a) children’s tax credit under section 257AA of the Income and Corporation Taxes Act 1988 (c. 1),
- (b) working families’ tax credit,
- (c) disabled person’s tax credit,
- (d) the amounts which, in relation to income support and income-based jobseeker’s allowance, are prescribed as part of the applicable amount in respect of a child or young person, the family premium, the enhanced disability premium in respect of a child or young person and the disabled child premium,
- (e) increases in benefits in respect of children under sections 80 and 90 of the Social Security Contributions and Benefits Act 1992 (c. 4) and sections 80 and 90 of the Social Security Contributions and Benefits (Northern Ireland) Act 1992 (c. 7), and
- (f) the employment credit under the schemes under section 2(2) of the Employment and Training Act 1973 (c. 50) and section 1 of the Employment and Training Act (Northern Ireland) 1950 (c. 29 (N.I.)) known as “*New Deal 50plus*”.
#### Education Reform (Northern Ireland) Order 1989 (S.I. 1989/2406 (N.I. 20))
##### 2
The Commissioners for Her Majesty’s Revenue and Customs shall be responsible for the payment and management of tax credits.
#### Social Security Act 1998 (c. 14)
##### 3
- (1) Entitlement to a tax credit for the whole or part of a tax year is dependent on the making of a claim for it.
- (2) Where the Board—
- (a) decide under section 14 not to make an award of a tax credit on a claim, or
- (b) decide under section 16 to terminate an award of a tax credit made on a claim,
(subject to any appeal) any entitlement, or subsequent entitlement, to the tax credit for any part of the same tax year is dependent on the making of a new claim.
- (3) A claim for a tax credit may be made—
- (a) jointly by the members of a couple both of whom are aged at least sixteen and are in the United Kingdom, or
- (b) by a person who is aged at least sixteen and is in the United Kingdom but is not entitled to make a claim under paragraph (a) (jointly with another).
- (4) Entitlement to a tax credit pursuant to a claim ceases—
- (a) in the case of a joint claim, if the persons by whom it was made could no longer jointly make a joint claim, and
- (b) in the case of a single claim, if the person by whom it was made could no longer make a single claim.
- (5A) In this Part “ *couple* ” means—
- (a) a man and woman who are married to each other and are neither—
- (i) separated under a court order, nor
- (ii) separated in circumstances in which the separation is likely to be permanent,
- (b) a man and woman who are not married to each other but are living together as husband and wife,
- (c) two people of the same sex who are civil partners of each other and are neither—
- (i) separated under a court order, nor
- (ii) separated in circumstances in which the separation is likely to be permanent, or
- (d) two people of the same sex who are not civil partners of each other but are living together as if they were civil partners.
- (7) Circumstances may be prescribed in which a person is to be treated for the purposes of this Part as being, or as not being, in the United Kingdom.
- (8) In this Part—
- “*joint claim*” means a claim under paragraph (a) of subsection (3), and
- “*single claim*” means a claim under paragraph (b) of that subsection.
#### Claims: supplementary
##### 4
- (1) Regulations may—
- (a) require a claim for a tax credit to be made in a prescribed manner and within a prescribed time,
- (b) provide for a claim for a tax credit made in prescribed circumstances to be treated as having been made on a prescribed date earlier or later than that on which it is made,
- (c) provide that, in prescribed circumstances, a claim for a tax credit may be made for a period wholly or partly after the date on which it is made,
- (d) provide that, in prescribed circumstances, an award on a claim for a tax credit may be made subject to the condition that the requirements for entitlement are satisfied at a prescribed time,
- (e) provide for a claim for a tax credit to be made or proceeded with in the name of a person who has died,
- (f) provide that, in prescribed circumstances, one person may act for another in making a claim for a tax credit,
- (g) provide that, in prescribed circumstances, a claim for a tax credit made by one member of a couple is to be treated as also made by the other member of the couple, and
- (h) provide that a claim for a tax credit is to be treated as made by a person or persons in such other circumstances as may be prescribed.
- (2) The Board may supply to a person who has made a claim for a tax credit (whether or not jointly with another)—
- (a) any information relating to the claim, to an award made on the claim or to any change of circumstances relevant to the claim or such an award,
- (b) any communication made or received relating to such an award or any such change of circumstances, and
- (c) any other information which is relevant to any entitlement to tax credits pursuant to the claim or any such change of circumstances or which appeared to be so relevant at the time the information was supplied.
#### Period of awards
##### 5
- (1) Where a tax credit is claimed for a tax year by making a claim before the tax year begins, any award of the tax credit on the claim is for the whole of the tax year.
- (2) An award on any other claim for a tax credit is for the period beginning with the date on which the claim is made and ending at the end of the tax year in which that date falls.
- (3) Subsections (1) and (2) are subject to any decision by the Board under section 16 to terminate an award.
#### Notifications of changes of circumstances
##### 6
- (1) Regulations may provide that any change of circumstances of a prescribed description which may increase the maximum rate at which a person or persons may be entitled to a tax credit is to do so only if notification of it has been given.
- (2) Regulations under subsection (1) may—
- (a) provide for notification of a change of circumstances given in prescribed circumstances to be treated as having been given on a prescribed date earlier or later than that on which it is given,
- (b) provide that, in prescribed circumstances, a notification of a change of circumstances may be given for a period wholly or partly after the date on which it is given, and
- (c) provide that, in prescribed circumstances, an amendment of an award of a tax credit in consequence of a notification of a change of circumstances may be made subject to the condition that the requirements for entitlement to the amended amount of the tax credit are satisfied at a prescribed time.
- (3) Regulations may require that, where a person has or persons have claimed a tax credit, notification is to be given if there is a change of circumstances of a prescribed description which may decrease the rate at which he is or they are entitled to the tax credit or mean that he ceases or they cease to be entitled to the tax credit.
- (4) Regulations under this section may—
- (a) require a notification to be given in a prescribed manner and within a prescribed time,
- (b) specify the person or persons by whom a notification may be, or is to be, given, and
- (c) provide that, in prescribed circumstances, one person may act for another in giving a notification.
#### Income test
##### 7
- (1) The entitlement of a person or persons of any description to a tax credit is dependent on the relevant income—
- (a) not exceeding the amount determined in the manner prescribed for the purposes of this paragraph in relation to the tax credit and a person or persons of that description (referred to in this Part as the income threshold), or
- (b) exceeding the income threshold by only so much that a determination in accordance with regulations under section 13(2) provides a rate of the tax credit in his or their case.
- (2) Subsection (1) does not apply in relation to the entitlement of a person or persons to a tax credit for so long as the person, or either of the persons, is entitled to any social security benefit prescribed for the purposes of this subsection in relation to the tax credit.
- (3) In this Part “*the relevant income*” means—
- (a) if an amount is prescribed for the purposes of this paragraph and the current year income exceeds the previous year income by not more than that amount, the previous year income,
- (b) if an amount is prescribed for the purposes of this paragraph and the current year income exceeds the previous year income by more than that current year income reduced by that amount,
- (c) if an amount is prescribed for the purposes of this paragraph and the previous year income exceeds the current year income by not more than that amount, the previous year income,
- (d) if an amount is prescribed for the purposes of this paragraph and the previous year income exceeds the current year income by more than that amount, the current year income increased by that amount, and
- (e) otherwise, the current year income.
- (4) In this Part “*the current year income*” means—
- (a) in relation to persons by whom a joint claim for a tax credit is made, the aggregate income of the persons for the tax year to which the claim relates, and
- (b) in relation to a person by whom a single claim for a tax credit is made, the income of the person for that tax year.
- (5) In this Part “*the previous year income*” means—
- (a) in relation to persons by whom a joint claim for a tax credit is made, the aggregate income of the persons for the tax year preceding that to which the claim relates, and
- (b) in relation to a person by whom a single claim for a tax credit is made, the income of the person for that preceding tax year.
- (6) Regulations may provide that, for the purposes of this Part, income of a prescribed description is to be treated as being, or as not being, income for a particular tax year.
- (7) In particular, regulations may provide that income of a prescribed description of a person for the tax year immediately before the preceding tax year referred to in subsection (5) is to be treated as being income of that preceding tax year (instead of any actual income of that description of the person for that preceding tax year).
- (8) Regulations may for the purposes of this Part make provision—
- (a) as to what is, or is not, income, and
- (b) as to the calculation of income.
- (9) Regulations may provide that, for the purposes of this Part, a person is to be treated—
- (a) as having income which he does not in fact have, or
- (b) as not having income which he does in fact have.
- (10) The Board may estimate the amount of the income of a person, or the aggregate income of persons, for any tax year for the purpose of making, amending or terminating an award of a tax credit; but such an estimate does not affect the rate at which he is, or they are, entitled to the tax credit for that or any other tax year.
### Child tax credit
#### Entitlement
##### 8
- (1) The entitlement of the person or persons by whom a claim for child tax credit has been made is dependent on him, or either or both of them, being responsible for one or more children or qualifying young persons.
- (2) Regulations may make provision for the purposes of child tax credit as to the circumstances in which a person is or is not responsible for a child or qualifying young person.
- (3) For the purposes of this Part a person is a child if he has not attained the age of sixteen; but regulations may make provision for a person who has attained that age to remain a child for the purposes of this Part after attaining that age for a prescribed period or until a prescribed date.
- (4) In this Part “*qualifying young person*” means a person, other than a child, who—
- (a) has not attained such age (greater than sixteen) as is prescribed, and
- (b) satisfies prescribed conditions.
- (5) Circumstances may be prescribed in which a person is to be entitled to child tax credit for a prescribed period in respect of a child or qualifying young person who has died.
#### Maximum rate
##### 9
- (1) The maximum rate at which a person or persons may be entitled to child tax credit is to be determined in the prescribed manner.
- (2) The prescribed manner of determination must involve the inclusion of—
- (a) an element which is to be included in the case of every person or persons entitled to child tax credit who is, or either or both of whom is or are, responsible for a child or qualifying young person who was born before 6 April 2017,
- (b) an element in respect of each child or qualifying young person for whom the person is, or either or both of them is or are, responsible. , and
- (c) an element which is to be included in the case of a child or qualifying young person who is disabled or severely disabled.
- (3) The element specified in paragraph (a) of subsection (2) is to be known as the family element of child tax credit and that specified in paragraph (b) of that subsection is to be known as the individual element of child tax credit and that specified in paragraph (c) of that subsection is to be known as the disability element of child tax credit .
- (3A) Subsection [(3B)](#p00093) applies in the case of a person or persons entitled to child tax credit where the person is, or either or both of them is or are, responsible for a child or qualifying young person born on or after 6 April 2017.
- (3B) The prescribed manner of determination in relation to the person or persons must not include an individual element of child tax credit in respect of the child or qualifying young person unless—
- (a) he is (or they are) claiming the individual element of child tax credit for no more than one other child or qualifying young person, or
- (b) a prescribed exception applies.
- (4) The prescribed manner of determination may involve the inclusion of such other elements as may be prescribed.
- (5) The prescribed manner of determination—
- (a) may include provision for the amount of the family element of child tax credit to vary according to the age of any of the children or qualifying young persons or according to any such other factors as may be prescribed,
- (b) may include provision for the amount of the individual element of child tax credit to vary according to the age of the child or qualifying young person or according to any such other factors as may be prescribed, and
- (c) may include provision for the amount of the disability element of child tax credit to vary according to whether the child or qualifying young person is disabled or severely disabled.
- (6) A child or qualifying young person is disabled, or severely disabled, for the purposes of this section only if—
- (a) he satisfies prescribed conditions, or
- (b) prescribed conditions exist in relation to him.
- (7) If, in accordance with regulations under section 8(2), more than one claimant may be entitled to child tax credit in respect of the same child or qualifying young person, the prescribed manner of determination may include provision for the amount of any element of child tax credit included in the case of any one or more of them to be less than it would be if only one claimant were so entitled.
- (8) “*Claimant*” means—
- (a) in the case of a single claim, the person who makes the claim, and
- (b) in the case of a joint claim, the persons who make the claim.
### Working tax credit
#### Entitlement
##### 10
- (1) The entitlement of the person or persons by whom a claim for working tax credit has been made is dependent on him, or either or both of them, being engaged in qualifying remunerative work.
- (2) Regulations may for the purposes of this Part make provision—
- (a) as to what is, or is not, qualifying remunerative work, and
- (b) as to the circumstances in which a person is, or is not, engaged in it.
- (3) The circumstances prescribed under subsection (2)(b) may differ by reference to—
- (a) the age of the person or either of the persons,
- (b) whether the person, or either of the persons, is disabled,
- (c) whether the person, or either of the persons, is responsible for one or more children or qualifying young persons, or
- (d) any other factors.
- (4) Regulations may make provision for the purposes of working tax credit as to the circumstances in which a person is or is not responsible for a child or qualifying young person.
#### Maximum rate
##### 11
- (1) The maximum rate at which a person or persons may be entitled to working tax credit is to be determined in the prescribed manner.
- (2) The prescribed manner of determination must involve the inclusion of an element which is to be included in the case of all persons entitled to working tax credit.
- (3) The prescribed manner of determination must also involve the inclusion of an element in respect of the person, or either or both of the persons, engaged in qualifying remunerative work—
- (a) having a physical or mental disability which puts him at a disadvantage in getting a job, and
- (b) satisfying such other conditions as may be prescribed.
- (4) The element specified in subsection (2) is to be known as the basic element of working tax credit and the element specified in subsection (3) is to be known as the disability element of working tax credit.
- (5) The prescribed manner of determination may involve the inclusion of such other elements as may be prescribed.
- (6) The other elements may (in particular) include—
- (a) an element in respect of the person, or either of the persons or the two of them taken together, being engaged in qualifying remunerative work to an extent prescribed for the purposes of this paragraph,
- (b) an element in respect of the persons being the members of a couple,
- (c) an element in respect of the person not being a member of a couple but being responsible for a child or qualifying young person,
- (d) an element in respect of the person, or either or both of the persons, being severely disabled, and
- (e) an element in respect of the person, or either or both of the persons, being over a prescribed age, satisfying prescribed conditions and having been engaged in qualifying remunerative work for not longer than a prescribed period.
- (7) A person has a physical or mental disability which puts him at a disadvantage in getting a job, or is severely disabled, for the purposes of this section only if—
- (a) he satisfies prescribed conditions, or
- (b) prescribed conditions exist in relation to him.
#### Child care element
##### 12
- (1) The prescribed manner of determination of the maximum rate at which a person or persons may be entitled to working tax credit may involve the inclusion, in prescribed circumstances, of a child care element.
- (2) A child care element is an element in respect of a prescribed proportion of so much of any relevant child care charges as does not exceed a prescribed amount.
- (3) “*Child care charges*” are charges of a prescribed description incurred in respect of child care by the person, or either or both of the persons, by whom a claim for working tax credit is made.
- (4) “*Child care*”, in relation to a person or persons, means care provided—
- (a) for a child of a prescribed description for whom the person is responsible, or for whom either or both of the persons is or are responsible, and
- (b) by a person of a prescribed description.
- (5) The descriptions of persons prescribed under subsection (4)(b) may include descriptions of persons approved in accordance with a scheme made by the appropriate national authority under this subsection.
- (6) “*The appropriate national authority*” means—
- (a) in relation to care provided in England, the Secretary of State,
- (b) in relation to care provided in Scotland, the Scottish Ministers,
- (c) in relation to care provided in Wales, the National Assembly for Wales, and
- (d) in relation to care provided in Northern Ireland, the Department of Health, Social Services and Public Safety.
- (7) The provision made by a scheme under subsection (5) must involve the giving of approvals, in accordance with criteria determined by or under the scheme, by such of the following as the scheme specifies—
- (a) the appropriate national authority making the scheme,
- (b) one or more specified persons or bodies or persons or bodies of a specified description, and
- (c) persons or bodies accredited under the scheme in accordance with criteria determined by or under it.
- (8) A scheme under subsection (5) may authorise—
- (a) the making of grants or loans to, and
- (b) the charging of reasonable fees by,
persons and bodies giving approvals.
### Rate
#### Rate
##### 13
- (1) Where, in the case of a person or persons entitled to a tax credit, the relevant income does not exceed the income threshold (or his or their entitlement arises by virtue of section 7(2)), the rate at which he is or they are entitled to the tax credit is the maximum rate for his or their case.
- (2) Regulations shall make provision as to the manner of determining the rate (if any) at which a person is, or persons are, entitled to a tax credit in any other case.
- (3) The manner of determination prescribed under subsection (2)—
- (a) may involve the making of adjustments so as to avoid fractional amounts, and
- (b) may include provision for securing that, where the rate at which a person or persons would be entitled to a tax credit would be less than a prescribed rate, there is no rate in his or their case.
### Decisions
#### Initial decisions
##### 14
- (1) On a claim for a tax credit the Board must decide—
- (a) whether to make an award of the tax credit, and
- (b) if so, the rate at which to award it.
- (2) Before making their decision the Board may by notice—
- (a) require the person, or either or both of the persons, by whom the claim is made to provide any information or evidence which the Board consider they may need for making their decision, or
- (b) require any person of a prescribed description to provide any information or evidence of a prescribed description which the Board consider they may need for that purpose,
by the date specified in the notice.
- (3) The Board’s power to decide the rate at which to award a tax credit includes power to decide to award it at a nil rate.
#### Revised decisions after notifications
##### 15
- (1) Where notification of a change of circumstances increasing the maximum rate at which a person or persons may be entitled to a tax credit is given in accordance with regulations under section 6(1), the Board must decide whether (and, if so, how) to amend the award of the tax credit made to him or them.
- (2) Before making their decision the Board may by notice—
- (a) require the person by whom the notification is given to provide any information or evidence which the Board consider they may need for making their decision, or
- (b) require any person of a prescribed description to provide any information or evidence of a prescribed description which the Board consider they may need for that purpose,
by the date specified in the notice.
#### Other revised decisions
##### 16
- (1) Where, at any time during the period for which an award of a tax credit is made to a person or persons, the Board have reasonable grounds for believing—
- (a) that the rate at which the tax credit has been awarded to him or them for the period differs from the rate at which he is, or they are, entitled to the tax credit for the period, or
- (b) that he has, or they have, ceased to be, or never been, entitled to the tax credit for the period,
the Board may decide to amend or terminate the award.
- (2) Where, at any time during the period for which an award of a tax credit is made to a person or persons, the Board believe—
- (a) that the rate at which a tax credit has been awarded to him or them for the period may differ from the rate at which he is, or they are, entitled to it for the period, or
- (b) that he or they may have ceased to be, or never been, entitled to the tax credit for the period,
the Board may give a notice under subsection (3).
- (3) A notice under this subsection may—
- (a) require the person, or either or both of the persons, to whom the tax credit was awarded to provide any information or evidence which the Board consider they may need for considering whether to amend or terminate the award under subsection (1), or
- (b) require any person of a prescribed description to provide any information or evidence of a prescribed description which the Board consider they may need for that purpose,
by the date specified in the notice.
#### Final notice
##### 17
- (1) Where a tax credit has been awarded for the whole or part of a tax year—
- (a) for awards made on single claims, the Board must give a notice relating to the tax year to the person to whom the tax credit was awarded, and
- (b) for awards made on joint claims, the Board must give such a notice to the persons to whom the tax credit was awarded (with separate copies of the notice for each of them if the Board consider appropriate).
- (2) The notice must either—
- (a) require that the person or persons must, by the date specified for the purposes of this subsection, declare that the relevant circumstances were as specified or state any respects in which they were not, or
- (b) inform the person or persons that he or they will be treated as having declared in response to the notice that the relevant circumstances were as specified unless, by that date, he states or they state any respects in which they were not.
- (3) “*Relevant circumstances*” means circumstances (other than income) affecting—
- (a) the entitlement of the person, or joint entitlement of the persons, to the tax credit, or
- (b) the amount of the tax credit to which he was entitled, or they were jointly entitled,
for the tax year.
- (4) The notice must either—
- (a) require that the person or persons must, by the date specified for the purposes of this subsection, declare that the amount of the current year income or estimated current year income (depending on which is specified) was the amount, or fell within the range, specified or comply with subsection (5), or
- (b) inform the person or persons that he or they will be treated as having declared in response to the notice that the amount of the current year income or estimated current year income (depending on which is specified) was the amount, or fell within the range, specified unless, by that date, he complies or they comply with subsection (5).
- (5) To comply with this subsection the person or persons must either—
- (a) state the current year income or his or their estimate of the current year income (making clear which), or
- (b) declare that, throughout the period to which the award related, subsection (1) of section 7 did not apply to him or them by virtue of subsection (2) of that section.
- (6) The notice may—
- (a) require that the person or persons must, by the date specified for the purposes of subsection (4), declare that the amount of the previous year income was the amount, or fell within the range, specified or comply with subsection (7), or
- (b) inform the person or persons that he or they will be treated as having declared in response to the notice that the amount of the previous year income was the amount, or fell within the range, specified unless, by that date, he complies or they comply with subsection (7).
- (7) To comply with this subsection the person or persons must either—
- (a) state the previous year income, or
- (b) make the declaration specified in subsection (5)(b).
- (8) The notice must inform the person or persons that if he or they—
- (a) makes or make a declaration under paragraph (a) of subsection (4), or is or are treated as making a declaration under paragraph (b) of that subsection, in relation to estimated current year income (or the range within which estimated current year income fell), or
- (b) states or state under subsection (5)(a) his or their estimate of the current year income,
he or they will be treated as having declared in response to the notice that the amount of the (actual) current year income was as estimated unless, by the date specified for the purposes of this subsection, he states or they state the current year income.
- (9) “*Specified*”, in relation to a notice, means specified in the notice.
- (10) Regulations may—
- (a) provide that, in prescribed circumstances, one person may act for another in response to a notice under this section, and
- (b) provide that, in prescribed circumstances, anything done by one member of a couple in response to a notice given under this section is to be treated as also done by the other member of the couple.
#### Decisions after final notice
##### 18
- (1) After giving a notice under section 17 the Board must decide—
- (a) whether the person was entitled, or the persons were jointly entitled, to the tax credit, and
- (b) if so, the amount of the tax credit to which he was entitled, or they were jointly entitled,
for the tax year.
- (2) But, subject to subsection (3), that decision must not be made before a declaration or statement has been made in response to the relevant provisions of the notice.
- (3) If a declaration or statement has not been made in response to the relevant provisions of the notice on or before the date specified for the purposes of section 17(4), that decision may be made after that date.
- (4) In subsections (2) and (3) “*the relevant provisions of the notice*” means—
- (a) the provision included in the notice by virtue of subsection (2) of section 17,
- (b) the provision included in the notice by virtue of subsection (4) of that section, and
- (c) any provision included in the notice by virtue of subsection (6) of that section.
- (5) Where the Board make a decision under subsection (1) on or before the date referred to in subsection (3), they may revise it if a new declaration or statement is made on or before that date.
- (6) If the person or persons to whom a notice under section 17 is given is or are within paragraph (a) or (b) of subsection (8) of that section, the Board must decide again—
- (a) whether the person was entitled, or the persons were jointly entitled, to the tax credit, and
- (b) if so, the amount of the tax credit to which he was entitled, or they were jointly entitled,
for the tax year.
- (7) But, subject to subsection (8), that decision must not be made before a statement has been made in response to the provision included in the notice by virtue of subsection (8) of section 17.
- (8) If a statement has not been made in response to the provision included in the notice by virtue of that subsection on or before the date specified for the purposes of that subsection, that decision may be made after that date.
- (9) Where the Board make a decision under subsection (6) on or before the date referred to in subsection (8), they may revise it if a new statement is made on or before that date.
- (10) Before exercising a function imposed or conferred on them by subsection (1), (5), (6) or (9), the Board may by notice require the person, or either or both of the persons, to whom the notice under section 17 was given to provide any further information or evidence which the Board consider they may need for exercising the function by the date specified in the notice.
- (11) Subject to sections 19, 20, 21A and 21B and regulations under section 21 (and to any revision under subsection (5) or (9) and any appeal)—
- (a) in a case in which a decision is made under subsection (6) in relation to a person or persons and a tax credit for a tax year, that decision, and
- (b) in any other case, the decision under subsection (1) in relation to a person or persons and a tax credit for a tax year,
is conclusive as to the entitlement of the person, or the joint entitlement of the persons, to the tax credit for the tax year and the amount of the tax credit to which he was entitled, or they were jointly entitled, for the tax year.
#### Power to enquire
##### 19
- (1) The Board may enquire into—
- (a) the entitlement of a person, or the joint entitlement of persons, to a tax credit for a tax year, and
- (b) the amount of the tax credit to which he was entitled, or they were jointly entitled, for the tax year,
if they give notice to the person, or each of the persons, during the period allowed for the initiation of an enquiry.
- (2) As part of the enquiry the Board may by notice—
- (a) require the person, or either or both of the persons, to provide any information or evidence which the Board consider they may need for the purposes of the enquiry, or
- (b) require any person of a prescribed description to provide any information or evidence of a prescribed description which the Board consider they may need for those purposes,
by the date specified in the notice.
- (3) On an enquiry the Board must decide—
- (a) whether the person was entitled, or the persons were jointly entitled, to the tax credit, and
- (b) if so, the amount of the tax credit to which he was entitled, or they were jointly entitled,
for the tax year.
- (4) The period allowed for the initiation of an enquiry is the period beginning immediately after the relevant section 18 decision and ending—
- (a) if the person, or either of the persons, to whom the enquiry relates is required by section 8 of the Taxes Management Act 1970 (c. 9) to make a return, with the day on which the return becomes final (or, if both of the persons are so required and their returns become final on different days, with the later of those days), or
- (b) in any other case, one year after the beginning of the relevant section 17 date.
- (5) “ *The relevant section 18 decision* ” means—
- (a) in a case in which a decision must be made under subsection (6) of section 18 in relation to the person or persons and the tax year to which the enquiry relates, that decision, and
- (b) in any other case, the decision under subsection (1) of that section in relation to the person or persons and that tax year.
- (6) “ *The relevant section 17 date* ” means—
- (a) in a case in which a statement may be made by the person or persons in response to provision included by virtue of subsection (8) of section 17 in the notice given to him or them under that section in relation to the tax year, the date specified in the notice for the purposes of that subsection, and
- (b) in any other case, the date specified for the purposes of subsection (4) of that section in the notice given to him or them under that section in relation to the tax year.
- (7) A return becomes final—
- (a) if it is enquired into under section 9A of the Taxes Management Act 1970 (c. 9), when the enquiries are completed (within the meaning of section 28A of that Act), or
- (b) otherwise, at the end of the period specified in subsection (2) of that section in relation to the return.
- (8) An enquiry is completed at the time when the Board give notice to the person or persons of their decision under subsection (3); but if the Board give notice to the persons at different times the enquiry is completed at the later of those times.
- (9) The person, or either of the persons, to whom the enquiry relates may at any time before such notice is given apply for a direction that the Board must give such a notice.
- (10) Any such application is to be subject to the relevant provisions of Part 5 of the Taxes Management Act 1970 (see, in particular, section 48(2)(b) of that Act), and the tribunal must give the direction applied for unless satisfied that the Board have reasonable grounds for not making the decision or giving the notice.
- (11) Where the entitlement of a person, or the joint entitlement of persons, to a tax credit for a tax year has been enquired into under this section, it is not to be the subject of a further notice under subsection (1).
- (12) Subject to sections 20, 21A and 21B and regulations under section 21 (and to any appeal), a decision under subsection (3) in relation to a person or persons and a tax credit for a tax year is conclusive as to the entitlement of the person, or the joint entitlement of the persons, to the tax credit for the ax year and the amount of the tax credit to which he was entitled, or they were jointly entitled, for the tax year.
#### Decisions on discovery
##### 1
- (1) This Act makes provision for—
- (a) a tax credit to be known as child tax credit, and
- (b) a tax credit to be known as working tax credit.
- (2) In this Act references to a tax credit are to either of those tax credits and references to tax credits are to both of them.
- (3) The following (which are superseded by tax credits) are abolished—
- (a) children’s tax credit under section 257AA of the Income and Corporation Taxes Act 1988 (c. 1),
- (b) working families’ tax credit,
- (c) disabled person’s tax credit,
- (d) the amounts which, in relation to income support and income-based jobseeker’s allowance, are prescribed as part of the applicable amount in respect of a child or young person, the family premium, the enhanced disability premium in respect of a child or young person and the disabled child premium,
- (e) increases in benefits in respect of children under sections 80 and 90 of the Social Security Contributions and Benefits Act 1992 (c. 4) and sections 80 and 90 of the Social Security Contributions and Benefits (Northern Ireland) Act 1992 (c. 7), and
- (f) the employment credit under the schemes under section 2(2) of the Employment and Training Act 1973 (c. 50) and section 1 of the Employment and Training Act (Northern Ireland) 1950 (c. 29 (N.I.)) known as “*New Deal 50plus*”.
#### Education Reform (Northern Ireland) Order 1989 (S.I. 1989/2406 (N.I. 20))
##### 2
The Commissioners for Her Majesty’s Revenue and Customs shall be responsible for the payment and management of tax credits.
#### Social Security Act 1998 (c. 14)
##### 3
- (1) Entitlement to a tax credit for the whole or part of a tax year is dependent on the making of a claim for it.
- (2) Where the Board—
- (a) decide under section 14 not to make an award of a tax credit on a claim, or
- (b) decide under section 16 to terminate an award of a tax credit made on a claim,
(subject to any appeal) any entitlement, or subsequent entitlement, to the tax credit for any part of the same tax year is dependent on the making of a new claim.
- (3) A claim for a tax credit may be made—
- (a) jointly by the members of a couple both of whom are aged at least sixteen and are in the United Kingdom, or
- (b) by a person who is aged at least sixteen and is in the United Kingdom but is not entitled to make a claim under paragraph (a) (jointly with another).
- (4) Entitlement to a tax credit pursuant to a claim ceases—
- (a) in the case of a joint claim, if the persons by whom it was made could no longer jointly make a joint claim, and
- (b) in the case of a single claim, if the person by whom it was made could no longer make a single claim.
- (5A) In this Part “ *couple* ” means—
- (a) a man and woman who are married to each other and are neither—
- (i) separated under a court order, nor
- (ii) separated in circumstances in which the separation is likely to be permanent,
- (b) a man and woman who are not married to each other but are living together as husband and wife,
- (c) two people of the same sex who are civil partners of each other and are neither—
- (i) separated under a court order, nor
- (ii) separated in circumstances in which the separation is likely to be permanent, or
- (d) two people of the same sex who are not civil partners of each other but are living together as if they were civil partners.
- (7) Circumstances may be prescribed in which a person is to be treated for the purposes of this Part as being, or as not being, in the United Kingdom.
- (8) In this Part—
- “*joint claim*” means a claim under paragraph (a) of subsection (3), and
- “*single claim*” means a claim under paragraph (b) of that subsection.
#### Claims: supplementary
##### 4
- (1) Regulations may—
- (a) require a claim for a tax credit to be made in a prescribed manner and within a prescribed time,
- (b) provide for a claim for a tax credit made in prescribed circumstances to be treated as having been made on a prescribed date earlier or later than that on which it is made,
- (c) provide that, in prescribed circumstances, a claim for a tax credit may be made for a period wholly or partly after the date on which it is made,
- (d) provide that, in prescribed circumstances, an award on a claim for a tax credit may be made subject to the condition that the requirements for entitlement are satisfied at a prescribed time,
- (e) provide for a claim for a tax credit to be made or proceeded with in the name of a person who has died,
- (f) provide that, in prescribed circumstances, one person may act for another in making a claim for a tax credit,
- (g) provide that, in prescribed circumstances, a claim for a tax credit made by one member of a couple is to be treated as also made by the other member of the couple, and
- (h) provide that a claim for a tax credit is to be treated as made by a person or persons in such other circumstances as may be prescribed.
- (2) The Board may supply to a person who has made a claim for a tax credit (whether or not jointly with another)—
- (a) any information relating to the claim, to an award made on the claim or to any change of circumstances relevant to the claim or such an award,
- (b) any communication made or received relating to such an award or any such change of circumstances, and
- (c) any other information which is relevant to any entitlement to tax credits pursuant to the claim or any such change of circumstances or which appeared to be so relevant at the time the information was supplied.
#### Period of awards
##### 5
- (1) Where a tax credit is claimed for a tax year by making a claim before the tax year begins, any award of the tax credit on the claim is for the whole of the tax year.
- (2) An award on any other claim for a tax credit is for the period beginning with the date on which the claim is made and ending at the end of the tax year in which that date falls.
- (3) Subsections (1) and (2) are subject to any decision by the Board under section 16 to terminate an award.
#### Notifications of changes of circumstances
##### 6
- (1) Regulations may provide that any change of circumstances of a prescribed description which may increase the maximum rate at which a person or persons may be entitled to a tax credit is to do so only if notification of it has been given.
- (2) Regulations under subsection (1) may—
- (a) provide for notification of a change of circumstances given in prescribed circumstances to be treated as having been given on a prescribed date earlier or later than that on which it is given,
- (b) provide that, in prescribed circumstances, a notification of a change of circumstances may be given for a period wholly or partly after the date on which it is given, and
- (c) provide that, in prescribed circumstances, an amendment of an award of a tax credit in consequence of a notification of a change of circumstances may be made subject to the condition that the requirements for entitlement to the amended amount of the tax credit are satisfied at a prescribed time.
- (3) Regulations may require that, where a person has or persons have claimed a tax credit, notification is to be given if there is a change of circumstances of a prescribed description which may decrease the rate at which he is or they are entitled to the tax credit or mean that he ceases or they cease to be entitled to the tax credit.
- (4) Regulations under this section may—
- (a) require a notification to be given in a prescribed manner and within a prescribed time,
- (b) specify the person or persons by whom a notification may be, or is to be, given, and
- (c) provide that, in prescribed circumstances, one person may act for another in giving a notification.
#### Income test
##### 7
- (1) The entitlement of a person or persons of any description to a tax credit is dependent on the relevant income—
- (a) not exceeding the amount determined in the manner prescribed for the purposes of this paragraph in relation to the tax credit and a person or persons of that description (referred to in this Part as the income threshold), or
- (b) exceeding the income threshold by only so much that a determination in accordance with regulations under section 13(2) provides a rate of the tax credit in his or their case.
- (2) Subsection (1) does not apply in relation to the entitlement of a person or persons to a tax credit for so long as the person, or either of the persons, is entitled to any social security benefit prescribed for the purposes of this subsection in relation to the tax credit.
- (3) In this Part “*the relevant income*” means—
- (a) if an amount is prescribed for the purposes of this paragraph and the current year income exceeds the previous year income by not more than that amount, the previous year income,
- (b) if an amount is prescribed for the purposes of this paragraph and the current year income exceeds the previous year income by more than that current year income reduced by that amount,
- (c) if an amount is prescribed for the purposes of this paragraph and the previous year income exceeds the current year income by not more than that amount, the previous year income,
- (d) if an amount is prescribed for the purposes of this paragraph and the previous year income exceeds the current year income by more than that amount, the current year income increased by that amount, and
- (e) otherwise, the current year income.
- (4) In this Part “*the current year income*” means—
- (a) in relation to persons by whom a joint claim for a tax credit is made, the aggregate income of the persons for the tax year to which the claim relates, and
- (b) in relation to a person by whom a single claim for a tax credit is made, the income of the person for that tax year.
- (5) In this Part “*the previous year income*” means—
- (a) in relation to persons by whom a joint claim for a tax credit is made, the aggregate income of the persons for the tax year preceding that to which the claim relates, and
- (b) in relation to a person by whom a single claim for a tax credit is made, the income of the person for that preceding tax year.
- (6) Regulations may provide that, for the purposes of this Part, income of a prescribed description is to be treated as being, or as not being, income for a particular tax year.
- (7) In particular, regulations may provide that income of a prescribed description of a person for the tax year immediately before the preceding tax year referred to in subsection (5) is to be treated as being income of that preceding tax year (instead of any actual income of that description of the person for that preceding tax year).
- (8) Regulations may for the purposes of this Part make provision—
- (a) as to what is, or is not, income, and
- (b) as to the calculation of income.
- (9) Regulations may provide that, for the purposes of this Part, a person is to be treated—
- (a) as having income which he does not in fact have, or
- (b) as not having income which he does in fact have.
- (10) The Board may estimate the amount of the income of a person, or the aggregate income of persons, for any tax year for the purpose of making, amending or terminating an award of a tax credit; but such an estimate does not affect the rate at which he is, or they are, entitled to the tax credit for that or any other tax year.
### Child tax credit
#### Entitlement
##### 8
- (1) The entitlement of the person or persons by whom a claim for child tax credit has been made is dependent on him, or either or both of them, being responsible for one or more children or qualifying young persons.
- (2) Regulations may make provision for the purposes of child tax credit as to the circumstances in which a person is or is not responsible for a child or qualifying young person.
- (3) For the purposes of this Part a person is a child if he has not attained the age of sixteen; but regulations may make provision for a person who has attained that age to remain a child for the purposes of this Part after attaining that age for a prescribed period or until a prescribed date.
- (4) In this Part “*qualifying young person*” means a person, other than a child, who—
- (a) has not attained such age (greater than sixteen) as is prescribed, and
- (b) satisfies prescribed conditions.
- (5) Circumstances may be prescribed in which a person is to be entitled to child tax credit for a prescribed period in respect of a child or qualifying young person who has died.
#### Maximum rate
##### 9
- (1) The maximum rate at which a person or persons may be entitled to child tax credit is to be determined in the prescribed manner.
- (2) The prescribed manner of determination must involve the inclusion of—
- (a) an element which is to be included in the case of every person or persons entitled to child tax credit who is, or either or both of whom is or are, responsible for a child or qualifying young person who was born before 6 April 2017,
- (b) an element in respect of each child or qualifying young person for whom the person is, or either or both of them is or are, responsible. , and
- (c) an element which is to be included in the case of a child or qualifying young person who is disabled or severely disabled.
- (3) The element specified in paragraph (a) of subsection (2) is to be known as the family element of child tax credit and that specified in paragraph (b) of that subsection is to be known as the individual element of child tax credit and that specified in paragraph (c) of that subsection is to be known as the disability element of child tax credit .
- (3A) Subsection [(3B)](#p00093) applies in the case of a person or persons entitled to child tax credit where the person is, or either or both of them is or are, responsible for a child or qualifying young person born on or after 6 April 2017.
- (3B) The prescribed manner of determination in relation to the person or persons must not include an individual element of child tax credit in respect of the child or qualifying young person unless—
- (a) he is (or they are) claiming the individual element of child tax credit for no more than one other child or qualifying young person, or
- (b) a prescribed exception applies.
- (4) The prescribed manner of determination may involve the inclusion of such other elements as may be prescribed.
- (5) The prescribed manner of determination—
- (a) may include provision for the amount of the family element of child tax credit to vary according to the age of any of the children or qualifying young persons or according to any such other factors as may be prescribed,
- (b) may include provision for the amount of the individual element of child tax credit to vary according to the age of the child or qualifying young person or according to any such other factors as may be prescribed, and
- (c) may include provision for the amount of the disability element of child tax credit to vary according to whether the child or qualifying young person is disabled or severely disabled.
- (6) A child or qualifying young person is disabled, or severely disabled, for the purposes of this section only if—
- (a) he satisfies prescribed conditions, or
- (b) prescribed conditions exist in relation to him.
- (7) If, in accordance with regulations under section 8(2), more than one claimant may be entitled to child tax credit in respect of the same child or qualifying young person, the prescribed manner of determination may include provision for the amount of any element of child tax credit included in the case of any one or more of them to be less than it would be if only one claimant were so entitled.
- (8) “*Claimant*” means—
- (a) in the case of a single claim, the person who makes the claim, and
- (b) in the case of a joint claim, the persons who make the claim.
### Working tax credit
#### Entitlement
##### 10
- (1) The entitlement of the person or persons by whom a claim for working tax credit has been made is dependent on him, or either or both of them, being engaged in qualifying remunerative work.
- (2) Regulations may for the purposes of this Part make provision—
- (a) as to what is, or is not, qualifying remunerative work, and
- (b) as to the circumstances in which a person is, or is not, engaged in it.
- (3) The circumstances prescribed under subsection (2)(b) may differ by reference to—
- (a) the age of the person or either of the persons,
- (b) whether the person, or either of the persons, is disabled,
- (c) whether the person, or either of the persons, is responsible for one or more children or qualifying young persons, or
- (d) any other factors.
- (4) Regulations may make provision for the purposes of working tax credit as to the circumstances in which a person is or is not responsible for a child or qualifying young person.
#### Maximum rate
##### 11
- (1) The maximum rate at which a person or persons may be entitled to working tax credit is to be determined in the prescribed manner.
- (2) The prescribed manner of determination must involve the inclusion of an element which is to be included in the case of all persons entitled to working tax credit.
- (3) The prescribed manner of determination must also involve the inclusion of an element in respect of the person, or either or both of the persons, engaged in qualifying remunerative work—
- (a) having a physical or mental disability which puts him at a disadvantage in getting a job, and
- (b) satisfying such other conditions as may be prescribed.
- (4) The element specified in subsection (2) is to be known as the basic element of working tax credit and the element specified in subsection (3) is to be known as the disability element of working tax credit.
- (5) The prescribed manner of determination may involve the inclusion of such other elements as may be prescribed.
- (6) The other elements may (in particular) include—
- (a) an element in respect of the person, or either of the persons or the two of them taken together, being engaged in qualifying remunerative work to an extent prescribed for the purposes of this paragraph,
- (b) an element in respect of the persons being the members of a couple,
- (c) an element in respect of the person not being a member of a couple but being responsible for a child or qualifying young person,
- (d) an element in respect of the person, or either or both of the persons, being severely disabled, and
- (e) an element in respect of the person, or either or both of the persons, being over a prescribed age, satisfying prescribed conditions and having been engaged in qualifying remunerative work for not longer than a prescribed period.
- (7) A person has a physical or mental disability which puts him at a disadvantage in getting a job, or is severely disabled, for the purposes of this section only if—
- (a) he satisfies prescribed conditions, or
- (b) prescribed conditions exist in relation to him.
#### Child care element
##### 12
- (1) The prescribed manner of determination of the maximum rate at which a person or persons may be entitled to working tax credit may involve the inclusion, in prescribed circumstances, of a child care element.
- (2) A child care element is an element in respect of a prescribed proportion of so much of any relevant child care charges as does not exceed a prescribed amount.
- (3) “*Child care charges*” are charges of a prescribed description incurred in respect of child care by the person, or either or both of the persons, by whom a claim for working tax credit is made.
- (4) “*Child care*”, in relation to a person or persons, means care provided—
- (a) for a child of a prescribed description for whom the person is responsible, or for whom either or both of the persons is or are responsible, and
- (b) by a person of a prescribed description.
- (5) The descriptions of persons prescribed under subsection (4)(b) may include descriptions of persons approved in accordance with a scheme made by the appropriate national authority under this subsection.
- (6) “*The appropriate national authority*” means—
- (a) in relation to care provided in England, the Secretary of State,
- (b) in relation to care provided in Scotland, the Scottish Ministers,
- (c) in relation to care provided in Wales, the National Assembly for Wales, and
- (d) in relation to care provided in Northern Ireland, the Department of Health, Social Services and Public Safety.
- (7) The provision made by a scheme under subsection (5) must involve the giving of approvals, in accordance with criteria determined by or under the scheme, by such of the following as the scheme specifies—
- (a) the appropriate national authority making the scheme,
- (b) one or more specified persons or bodies or persons or bodies of a specified description, and
- (c) persons or bodies accredited under the scheme in accordance with criteria determined by or under it.
- (8) A scheme under subsection (5) may authorise—
- (a) the making of grants or loans to, and
- (b) the charging of reasonable fees by,
persons and bodies giving approvals.
### Rate
#### Rate
##### 13
- (1) Where, in the case of a person or persons entitled to a tax credit, the relevant income does not exceed the income threshold (or his or their entitlement arises by virtue of section 7(2)), the rate at which he is or they are entitled to the tax credit is the maximum rate for his or their case.
- (2) Regulations shall make provision as to the manner of determining the rate (if any) at which a person is, or persons are, entitled to a tax credit in any other case.
- (3) The manner of determination prescribed under subsection (2)—
- (a) may involve the making of adjustments so as to avoid fractional amounts, and
- (b) may include provision for securing that, where the rate at which a person or persons would be entitled to a tax credit would be less than a prescribed rate, there is no rate in his or their case.
### Decisions
#### Initial decisions
##### 14
- (1) On a claim for a tax credit the Board must decide—
- (a) whether to make an award of the tax credit, and
- (b) if so, the rate at which to award it.
- (2) Before making their decision the Board may by notice—
- (a) require the person, or either or both of the persons, by whom the claim is made to provide any information or evidence which the Board consider they may need for making their decision, or
- (b) require any person of a prescribed description to provide any information or evidence of a prescribed description which the Board consider they may need for that purpose,
by the date specified in the notice.
- (3) The Board’s power to decide the rate at which to award a tax credit includes power to decide to award it at a nil rate.
#### Revised decisions after notifications
##### 15
- (1) Where notification of a change of circumstances increasing the maximum rate at which a person or persons may be entitled to a tax credit is given in accordance with regulations under section 6(1), the Board must decide whether (and, if so, how) to amend the award of the tax credit made to him or them.
- (2) Before making their decision the Board may by notice—
- (a) require the person by whom the notification is given to provide any information or evidence which the Board consider they may need for making their decision, or
- (b) require any person of a prescribed description to provide any information or evidence of a prescribed description which the Board consider they may need for that purpose,
by the date specified in the notice.
#### Other revised decisions
##### 16
- (1) Where, at any time during the period for which an award of a tax credit is made to a person or persons, the Board have reasonable grounds for believing—
- (a) that the rate at which the tax credit has been awarded to him or them for the period differs from the rate at which he is, or they are, entitled to the tax credit for the period, or
- (b) that he has, or they have, ceased to be, or never been, entitled to the tax credit for the period,
the Board may decide to amend or terminate the award.
- (2) Where, at any time during the period for which an award of a tax credit is made to a person or persons, the Board believe—
- (a) that the rate at which a tax credit has been awarded to him or them for the period may differ from the rate at which he is, or they are, entitled to it for the period, or
- (b) that he or they may have ceased to be, or never been, entitled to the tax credit for the period,
the Board may give a notice under subsection (3).
- (3) A notice under this subsection may—
- (a) require the person, or either or both of the persons, to whom the tax credit was awarded to provide any information or evidence which the Board consider they may need for considering whether to amend or terminate the award under subsection (1), or
- (b) require any person of a prescribed description to provide any information or evidence of a prescribed description which the Board consider they may need for that purpose,
by the date specified in the notice.
#### Final notice
##### 17
- (1) Where a tax credit has been awarded for the whole or part of a tax year—
- (a) for awards made on single claims, the Board must give a notice relating to the tax year to the person to whom the tax credit was awarded, and
- (b) for awards made on joint claims, the Board must give such a notice to the persons to whom the tax credit was awarded (with separate copies of the notice for each of them if the Board consider appropriate).
- (2) The notice must either—
- (a) require that the person or persons must, by the date specified for the purposes of this subsection, declare that the relevant circumstances were as specified or state any respects in which they were not, or
- (b) inform the person or persons that he or they will be treated as having declared in response to the notice that the relevant circumstances were as specified unless, by that date, he states or they state any respects in which they were not.
- (3) “*Relevant circumstances*” means circumstances (other than income) affecting—
- (a) the entitlement of the person, or joint entitlement of the persons, to the tax credit, or
- (b) the amount of the tax credit to which he was entitled, or they were jointly entitled,
for the tax year.
- (4) The notice must either—
- (a) require that the person or persons must, by the date specified for the purposes of this subsection, declare that the amount of the current year income or estimated current year income (depending on which is specified) was the amount, or fell within the range, specified or comply with subsection (5), or
- (b) inform the person or persons that he or they will be treated as having declared in response to the notice that the amount of the current year income or estimated current year income (depending on which is specified) was the amount, or fell within the range, specified unless, by that date, he complies or they comply with subsection (5).
- (5) To comply with this subsection the person or persons must either—
- (a) state the current year income or his or their estimate of the current year income (making clear which), or
- (b) declare that, throughout the period to which the award related, subsection (1) of section 7 did not apply to him or them by virtue of subsection (2) of that section.
- (6) The notice may—
- (a) require that the person or persons must, by the date specified for the purposes of subsection (4), declare that the amount of the previous year income was the amount, or fell within the range, specified or comply with subsection (7), or
- (b) inform the person or persons that he or they will be treated as having declared in response to the notice that the amount of the previous year income was the amount, or fell within the range, specified unless, by that date, he complies or they comply with subsection (7).
- (7) To comply with this subsection the person or persons must either—
- (a) state the previous year income, or
- (b) make the declaration specified in subsection (5)(b).
- (8) The notice must inform the person or persons that if he or they—
- (a) makes or make a declaration under paragraph (a) of subsection (4), or is or are treated as making a declaration under paragraph (b) of that subsection, in relation to estimated current year income (or the range within which estimated current year income fell), or
- (b) states or state under subsection (5)(a) his or their estimate of the current year income,
he or they will be treated as having declared in response to the notice that the amount of the (actual) current year income was as estimated unless, by the date specified for the purposes of this subsection, he states or they state the current year income.
- (9) “*Specified*”, in relation to a notice, means specified in the notice.
- (10) Regulations may—
- (a) provide that, in prescribed circumstances, one person may act for another in response to a notice under this section, and
- (b) provide that, in prescribed circumstances, anything done by one member of a couple in response to a notice given under this section is to be treated as also done by the other member of the couple.
#### Decisions after final notice
##### 18
- (1) After giving a notice under section 17 the Board must decide—
- (a) whether the person was entitled, or the persons were jointly entitled, to the tax credit, and
- (b) if so, the amount of the tax credit to which he was entitled, or they were jointly entitled,
for the tax year.
- (2) But, subject to subsection (3), that decision must not be made before a declaration or statement has been made in response to the relevant provisions of the notice.
- (3) If a declaration or statement has not been made in response to the relevant provisions of the notice on or before the date specified for the purposes of section 17(4), that decision may be made after that date.
- (4) In subsections (2) and (3) “*the relevant provisions of the notice*” means—
- (a) the provision included in the notice by virtue of subsection (2) of section 17,
- (b) the provision included in the notice by virtue of subsection (4) of that section, and
- (c) any provision included in the notice by virtue of subsection (6) of that section.
- (5) Where the Board make a decision under subsection (1) on or before the date referred to in subsection (3), they may revise it if a new declaration or statement is made on or before that date.
- (6) If the person or persons to whom a notice under section 17 is given is or are within paragraph (a) or (b) of subsection (8) of that section, the Board must decide again—
- (a) whether the person was entitled, or the persons were jointly entitled, to the tax credit, and
- (b) if so, the amount of the tax credit to which he was entitled, or they were jointly entitled,
for the tax year.
- (7) But, subject to subsection (8), that decision must not be made before a statement has been made in response to the provision included in the notice by virtue of subsection (8) of section 17.
- (8) If a statement has not been made in response to the provision included in the notice by virtue of that subsection on or before the date specified for the purposes of that subsection, that decision may be made after that date.
- (9) Where the Board make a decision under subsection (6) on or before the date referred to in subsection (8), they may revise it if a new statement is made on or before that date.
- (10) Before exercising a function imposed or conferred on them by subsection (1), (5), (6) or (9), the Board may by notice require the person, or either or both of the persons, to whom the notice under section 17 was given to provide any further information or evidence which the Board consider they may need for exercising the function by the date specified in the notice.
- (11) Subject to sections 19, 20, 21A and 21B and regulations under section 21 (and to any revision under subsection (5) or (9) and any appeal)—
- (a) in a case in which a decision is made under subsection (6) in relation to a person or persons and a tax credit for a tax year, that decision, and
- (b) in any other case, the decision under subsection (1) in relation to a person or persons and a tax credit for a tax year,
is conclusive as to the entitlement of the person, or the joint entitlement of the persons, to the tax credit for the tax year and the amount of the tax credit to which he was entitled, or they were jointly entitled, for the tax year.
#### Power to enquire
##### 19
- (1) The Board may enquire into—
- (a) the entitlement of a person, or the joint entitlement of persons, to a tax credit for a tax year, and
- (b) the amount of the tax credit to which he was entitled, or they were jointly entitled, for the tax year,
if they give notice to the person, or each of the persons, during the period allowed for the initiation of an enquiry.
- (2) As part of the enquiry the Board may by notice—
- (a) require the person, or either or both of the persons, to provide any information or evidence which the Board consider they may need for the purposes of the enquiry, or
- (b) require any person of a prescribed description to provide any information or evidence of a prescribed description which the Board consider they may need for those purposes,
by the date specified in the notice.
- (3) On an enquiry the Board must decide—
- (a) whether the person was entitled, or the persons were jointly entitled, to the tax credit, and
- (b) if so, the amount of the tax credit to which he was entitled, or they were jointly entitled,
for the tax year.
- (4) The period allowed for the initiation of an enquiry is the period beginning immediately after the relevant section 18 decision and ending—
- (a) if the person, or either of the persons, to whom the enquiry relates is required by section 8 of the Taxes Management Act 1970 (c. 9) to make a return, with the day on which the return becomes final (or, if both of the persons are so required and their returns become final on different days, with the later of those days), or
- (b) in any other case, one year after the beginning of the relevant section 17 date.
- (5) “ *The relevant section 18 decision* ” means—
- (a) in a case in which a decision must be made under subsection (6) of section 18 in relation to the person or persons and the tax year to which the enquiry relates, that decision, and
- (b) in any other case, the decision under subsection (1) of that section in relation to the person or persons and that tax year.
- (6) “ *The relevant section 17 date* ” means—
- (a) in a case in which a statement may be made by the person or persons in response to provision included by virtue of subsection (8) of section 17 in the notice given to him or them under that section in relation to the tax year, the date specified in the notice for the purposes of that subsection, and
- (b) in any other case, the date specified for the purposes of subsection (4) of that section in the notice given to him or them under that section in relation to the tax year.
- (7) A return becomes final—
- (a) if it is enquired into under section 9A of the Taxes Management Act 1970 (c. 9), when the enquiries are completed (within the meaning of section 28A of that Act), or
- (b) otherwise, at the end of the period specified in subsection (2) of that section in relation to the return.
- (8) An enquiry is completed at the time when the Board give notice to the person or persons of their decision under subsection (3); but if the Board give notice to the persons at different times the enquiry is completed at the later of those times.
- (9) The person, or either of the persons, to whom the enquiry relates may at any time before such notice is given apply for a direction that the Board must give such a notice.
- (10) Any such application is to be subject to the relevant provisions of Part 5 of the Taxes Management Act 1970 (see, in particular, section 48(2)(b) of that Act), and the tribunal must give the direction applied for unless satisfied that the Board have reasonable grounds for not making the decision or giving the notice.
- (11) Where the entitlement of a person, or the joint entitlement of persons, to a tax credit for a tax year has been enquired into under this section, it is not to be the subject of a further notice under subsection (1).
- (12) Subject to sections 20, 21A and 21B and regulations under section 21 (and to any appeal), a decision under subsection (3) in relation to a person or persons and a tax credit for a tax year is conclusive as to the entitlement of the person, or the joint entitlement of the persons, to the tax credit for the ax year and the amount of the tax credit to which he was entitled, or they were jointly entitled, for the tax year.
#### Decisions on discovery
##### 20
- (1) Where in consequence of a person’s income tax liability being revised the Board have reasonable grounds for believing that a conclusive decision relating to his entitlement to a tax credit for a tax year (whether or not jointly with another person) is not correct, the Board may decide to revise that decision.
@@ -654,7 +654,7 @@
- (e) on the amendment of a return of his under subsection (6)(a) of section 12ABB of that Act after the correction of a partnership return under that section (provided that the amendment does not cease to have effect by reason of the rejection of the correction under subsection (4) of that section),
- (f) on the issue of a closure notice under section 28A of that Act making amendments of a return of his,
- (f) on the issue of a partial or final closure notice under section 28A of that Act making amendments of a return of his,
- (g) on the amendment of a return of his under section 28B(4)(a) of that Act,
@@ -670,7 +670,7 @@
- (a) unless it is too late to enquire into the person’s entitlement under section 19, or
- (b) after the period of one year beginning when the person’s income tax liability is revised.
- (b) after the period of one year beginning when the person’s income tax liability is revised as specified in subsection (1) .
- (4) Where the Board have reasonable grounds for believing that—
@@ -2715,7 +2715,7 @@
#### Recovery of overpayments
#### Period of awards
#### Claims: supplementary
#### Decisions subject to official error
@@ -2739,1170 +2739,1174 @@
#### Determination of penalties by Board
#### Consequential amendments
#### 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)
#### 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)
#### Debtors (Scotland) Act 1987 (c. 18)
#### Social Security Contributions and Benefits Act 1992 (c. 4)
#### Child Support Act 1991 (c. 48)
#### Road Traffic (Northern Ireland) Order 1995 (S.I. 1995/2994 (N.I. 18))
#### Value Added Tax Act 1994 (c. 23)
#### Social Security Contributions and Benefits (Northern Ireland) Act 1992 (c. 7)
#### Road Traffic (Northern Ireland) Order 1995 (S.I. 1995/2994 (N.I. 18))
#### Housing Grants, Construction and Regeneration Act 1996 (c. 53)
#### Social Security Administration Act 1992 (c. 5)
#### 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)
[^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-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))
[^key-47e2e96da0e0e5d1741c0d6035e3c50f]: Words in s. 39(1) omitted (N.I.) (3.11.2014) by virtue of [The Tax Credits, Child Benefit and Guardian’s Allowance Reviews and Appeals Order 2014 (S.I. 2014/886)](https://www.legislation.gov.uk/uksi/2014/886), [arts. 1(2)](https://www.legislation.gov.uk/uksi/2014/886/article/1/2), [2(13)(a)](https://www.legislation.gov.uk/uksi/2014/886/article/2/13/a) (with [art. 1(5)](https://www.legislation.gov.uk/uksi/2014/886/article/1/5)); [S.I. 2014/2881](https://www.legislation.gov.uk/uksi/2014/2881), [art. 2(a)](https://www.legislation.gov.uk/uksi/2014/2881/article/2/a)
[^key-8ea4620e35f4a744c9d0bef160063a72]: Words in s. 39(1) substituted (N.I.) (3.11.2014) by [The Tax Credits, Child Benefit and Guardian’s Allowance Reviews and Appeals Order 2014 (S.I. 2014/886)](https://www.legislation.gov.uk/uksi/2014/886), [arts. 1(2)](https://www.legislation.gov.uk/uksi/2014/886/article/1/2), [2(13)(b)](https://www.legislation.gov.uk/uksi/2014/886/article/2/13/b) (with [art. 1(5)](https://www.legislation.gov.uk/uksi/2014/886/article/1/5)); [S.I. 2014/2881](https://www.legislation.gov.uk/uksi/2014/2881), [art. 2(a)](https://www.legislation.gov.uk/uksi/2014/2881/article/2/a)
[^key-062571f4c9a14276da0558859b3f7ee7]: S. 2 functions made exercisable concurrently (E.W.S.) (1.4.2015) by [The Tax Credits (Exercise of Functions) Order 2014 (S.I. 2014/3280)](https://www.legislation.gov.uk/uksi/2014/3280), [arts. 1](https://www.legislation.gov.uk/uksi/2014/3280/article/1), [3](https://www.legislation.gov.uk/uksi/2014/3280/article/3)
[^key-9e6d5098601a807bed7290ec3f75c6a5]: Sch. 3 paras. 4-7 repealed (N.I.) (1.4.2015) by [Access to Justice (Northern Ireland) Order 2003 (S.I. 2003/435)](https://www.legislation.gov.uk/nisi/2003/435), [art. 1(2)](https://www.legislation.gov.uk/nisi/2003/435/article/1/2), [Sch. 5](https://www.legislation.gov.uk/nisi/2003/435/schedule/5) (with [art. 45](https://www.legislation.gov.uk/nisi/2003/435/article/45)); [S.R. 2015/194](https://www.legislation.gov.uk/nisr/2015/194), [art. 2](https://www.legislation.gov.uk/nisr/2015/194/article/2), [Sch.](https://www.legislation.gov.uk/nisr/2015/194/schedule) (with [art. 3](https://www.legislation.gov.uk/nisr/2015/194/article/3))
[^key-0ca53bcc4969e2896d6c217083ab0f31]: Sch. 5 para. 12 repealed (N.I.) (17.2.2016) by [The Welfare Reform (Northern Ireland) Order 2015 (S.I. 2015/2006)](https://www.legislation.gov.uk/nisi/2015/2006), [art. 2(2)](https://www.legislation.gov.uk/nisi/2015/2006/article/2/2), [Sch. 12 Pt. 12](https://www.legislation.gov.uk/nisi/2015/2006/schedule/12/part/12); [S.R. 2016/46](https://www.legislation.gov.uk/nisr/2016/46), [art. 3(6)(c)](https://www.legislation.gov.uk/nisr/2016/46/article/3/6/c)
[^key-44728cfbf2389d022843097e049c7338]: S. 41 modified (16.3.2016) by [Welfare Reform and Work Act 2016 (c. 7)](https://www.legislation.gov.uk/ukpga/2016/7), [ss. 12(2)](https://www.legislation.gov.uk/ukpga/2016/7/section/12/2), [36(1)(b)](https://www.legislation.gov.uk/ukpga/2016/7/section/36/1/b)
[^key-a6a2adc48a3813b02dab382d5c31c934]: Act applied (with modifications) (N.I.) (5.6.2016 for specified purposes) by [The Universal Credit (Transitional Provisions) Regulations (Northern Ireland) 2016 (S.R. 2016/226)](https://www.legislation.gov.uk/nisr/2016/226), [regs. 10(2)-(6)](https://www.legislation.gov.uk/nisr/2016/226/regulation/10/2), [11(2)](https://www.legislation.gov.uk/nisr/2016/226/regulation/11/2), [Sch.](https://www.legislation.gov.uk/nisr/2016/226/schedule) (as amended (25.9.2017) by [S.I. 2017/781](https://www.legislation.gov.uk/uksi/2017/781), [arts. 1](https://www.legislation.gov.uk/uksi/2017/781/article/1), [8(3)](https://www.legislation.gov.uk/uksi/2017/781/article/8/3))
[^key-a180d62b0ae6f68dc0c7b00c0bba5bf6]: Words in s. 9(2)(a) substituted (16.3.2016 for specified purposes, 6.4.2017 in so far as not already in force) by [Welfare Reform and Work Act 2016 (c. 7)](https://www.legislation.gov.uk/ukpga/2016/7), [ss. 13(2)(a)](https://www.legislation.gov.uk/ukpga/2016/7/section/13/2/a), [36(4)](https://www.legislation.gov.uk/ukpga/2016/7/section/36/4)
[^key-9badb361fe1f5c8236ad618735d852d9]: S. 9(2)(c) inserted (16.3.2016 for specified purposes, 6.4.2017 in so far as not already in force) by [Welfare Reform and Work Act 2016 (c. 7)](https://www.legislation.gov.uk/ukpga/2016/7), [ss. 13(2)(b)](https://www.legislation.gov.uk/ukpga/2016/7/section/13/2/b), [36(4)](https://www.legislation.gov.uk/ukpga/2016/7/section/36/4)
[^key-16f1f269b4bd51c3c1539647ec61a80c]: Words in s. 9(3) inserted (16.3.2016 for specified purposes, 6.4.2017 in so far as not already in force) by [Welfare Reform and Work Act 2016 (c. 7)](https://www.legislation.gov.uk/ukpga/2016/7), [ss. 13(3)](https://www.legislation.gov.uk/ukpga/2016/7/section/13/3), [36(4)](https://www.legislation.gov.uk/ukpga/2016/7/section/36/4)
[^key-a356fe5bb78021c781f04e7eb0704c36]: S. 9(3A)(3B) inserted (16.3.2016 for specified purposes, 6.4.2017 in so far as not already in force) by [Welfare Reform and Work Act 2016 (c. 7)](https://www.legislation.gov.uk/ukpga/2016/7), [ss. 13(4)](https://www.legislation.gov.uk/ukpga/2016/7/section/13/4), [36(4)](https://www.legislation.gov.uk/ukpga/2016/7/section/36/4)
[^key-f6f18877ea6f362dd6b2543d1119569d]: S. 9(5)(c) substituted (16.3.2016 for specified purposes, 6.4.2017 in so far as not already in force) by [Welfare Reform and Work Act 2016 (c. 7)](https://www.legislation.gov.uk/ukpga/2016/7), [ss. 13(5)](https://www.legislation.gov.uk/ukpga/2016/7/section/13/5), [36(4)](https://www.legislation.gov.uk/ukpga/2016/7/section/36/4)
[^key-91630da10aacf87a9f6f11cf31ca0ce2]: S. 28(7)(8) inserted (25.9.2017) by [The Tax Credits (Exercise of Functions in relation to Northern Ireland and Notices for Recovery of Tax Credit Overpayments) Order 2017 (S.I. 2017/781)](https://www.legislation.gov.uk/uksi/2017/781), [arts. 1](https://www.legislation.gov.uk/uksi/2017/781/article/1), [6(2)(f)](https://www.legislation.gov.uk/uksi/2017/781/article/6/2/f)
[^key-7e005d0d2ae2e6a02488cd3d4ea191df]: Words in s. 28(1) substituted (25.9.2017) by [The Tax Credits (Exercise of Functions in relation to Northern Ireland and Notices for Recovery of Tax Credit Overpayments) Order 2017 (S.I. 2017/781)](https://www.legislation.gov.uk/uksi/2017/781), [arts. 1](https://www.legislation.gov.uk/uksi/2017/781/article/1), [6(2)(a)](https://www.legislation.gov.uk/uksi/2017/781/article/6/2/a)
[^key-11e194efeff93a3dd09507e9c2e6745d]: Words in s. 28(1) substituted (25.9.2017) by [The Tax Credits (Exercise of Functions in relation to Northern Ireland and Notices for Recovery of Tax Credit Overpayments) Order 2017 (S.I. 2017/781)](https://www.legislation.gov.uk/uksi/2017/781), [arts. 1](https://www.legislation.gov.uk/uksi/2017/781/article/1), [6(2)(b)](https://www.legislation.gov.uk/uksi/2017/781/article/6/2/b)
[^key-674e4e0d610c4615a267be114bd8a141]: Words in s. 28(3) substituted (25.9.2017) by [The Tax Credits (Exercise of Functions in relation to Northern Ireland and Notices for Recovery of Tax Credit Overpayments) Order 2017 (S.I. 2017/781)](https://www.legislation.gov.uk/uksi/2017/781), [arts. 1](https://www.legislation.gov.uk/uksi/2017/781/article/1), [6(2)(c)](https://www.legislation.gov.uk/uksi/2017/781/article/6/2/c)
[^key-2f8d52093d2fbdf5233e54a6832ab214]: Words in s. 28(4) substituted (25.9.2017) by [The Tax Credits (Exercise of Functions in relation to Northern Ireland and Notices for Recovery of Tax Credit Overpayments) Order 2017 (S.I. 2017/781)](https://www.legislation.gov.uk/uksi/2017/781), [arts. 1](https://www.legislation.gov.uk/uksi/2017/781/article/1), [6(2)(d)](https://www.legislation.gov.uk/uksi/2017/781/article/6/2/d)
[^key-605e630ed51e7ae16644386607356d1c]: Word in s. 28(5) substituted (25.9.2017) by [The Tax Credits (Exercise of Functions in relation to Northern Ireland and Notices for Recovery of Tax Credit Overpayments) Order 2017 (S.I. 2017/781)](https://www.legislation.gov.uk/uksi/2017/781), [arts. 1](https://www.legislation.gov.uk/uksi/2017/781/article/1), [6(2)(e)](https://www.legislation.gov.uk/uksi/2017/781/article/6/2/e)
[^key-bd05fb632969d47a7ccdfddd900b99eb]: Word in s. 28(6) substituted (25.9.2017) by [The Tax Credits (Exercise of Functions in relation to Northern Ireland and Notices for Recovery of Tax Credit Overpayments) Order 2017 (S.I. 2017/781)](https://www.legislation.gov.uk/uksi/2017/781), [arts. 1](https://www.legislation.gov.uk/uksi/2017/781/article/1), [6(2)(e)](https://www.legislation.gov.uk/uksi/2017/781/article/6/2/e)
[^key-3df4d4b5537df3b77dfe392e5f379ee5]: S. 29(4) substituted (25.9.2017) by [The Tax Credits (Exercise of Functions in relation to Northern Ireland and Notices for Recovery of Tax Credit Overpayments) Order 2017 (S.I. 2017/781)](https://www.legislation.gov.uk/uksi/2017/781), [arts. 1](https://www.legislation.gov.uk/uksi/2017/781/article/1), [6(3)(b)](https://www.legislation.gov.uk/uksi/2017/781/article/6/3/b)
[^key-53308d6e8b71e3dab457a79b935852e0]: Words in s. 29(1) inserted (25.9.2017) by [The Tax Credits (Exercise of Functions in relation to Northern Ireland and Notices for Recovery of Tax Credit Overpayments) Order 2017 (S.I. 2017/781)](https://www.legislation.gov.uk/uksi/2017/781), [arts. 1](https://www.legislation.gov.uk/uksi/2017/781/article/1), [6(3)(a)](https://www.legislation.gov.uk/uksi/2017/781/article/6/3/a)
[^key-af9c01dd6fd2faba87b7398669e150d5]: Act applied (with modifications) (N.I.) (coming into force in accordance with reg 1 of the amending Regulations) by [The Universal Credit (Transitional Provisions) Regulations (Northern Ireland) 2016 (S.R. 2016/226)](https://www.legislation.gov.uk/nisr/2016/226), [reg. 10(2)-(6)](https://www.legislation.gov.uk/nisr/2016/226/regulation/10/2)
[^key-f843ff78b0c6351afcdd2a8ed5034a12]: Act applied (with modifications) (N.I.) (coming into force in accordance with reg.1 of the amending Rule) by [The Universal Credit (Transitional Provisions) Regulations (Northern Ireland) 2016 (S.R. 2016/226)](https://www.legislation.gov.uk/nisr/2016/226), [reg. 11(2)](https://www.legislation.gov.uk/nisr/2016/226/regulation/11/2), [Sch.](https://www.legislation.gov.uk/nisr/2016/226/schedule)
[^key-664104a1f2743430d17c3442a4064fe9]: Act applied (with modifications) (coming into force in accordance with reg.1 of the amending Regulations) by [The Universal Credit (Transitional Provisions) Regulations (Northern Ireland) 2016 (S.R. 2016/226)](https://www.legislation.gov.uk/nisr/2016/226), [Sch. paras. 1-10](https://www.legislation.gov.uk/nisr/2016/226/schedule/paragraph/1)
[^key-4f0e6f0ba2074f7a15ca6c402eea475a]: Words in s. 20(2)(f) substituted (with effect in accordance with Sch. 15 para. 44 of the amending Act) by [Finance (No. 2) Act 2017 (c. 32)](https://www.legislation.gov.uk/ukpga/2017/32), [Sch. 15 para. 35(2)](https://www.legislation.gov.uk/ukpga/2017/32/schedule/15/paragraph/35/2)
[^key-54693fc649a5f5bbfd3401d5fd39ae81]: Words in s. 20(3)(b) inserted (with effect in accordance with Sch. 15 para. 44 of the amending Act) by [Finance (No. 2) Act 2017 (c. 32)](https://www.legislation.gov.uk/ukpga/2017/32), [Sch. 15 para. 35(3)](https://www.legislation.gov.uk/ukpga/2017/32/schedule/15/paragraph/35/3)
[^M_C_c772ea09-0a20-4130-99e6-865daff1168d]: S. 20 modified (E.W.S.) (29.4.2013) by [The Universal Credit (Transitional Provisions) Regulations 2013 (S.I. 2013/386)](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](https://www.legislation.gov.uk/uksi/2013/386/schedule/paragraph/6/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_c9fa8a5f-994b-4790-9a66-c86b7f54d4f1]: S. 28 modified (E.W.S.) (29.4.2013) by [The Universal Credit (Transitional Provisions) Regulations 2013 (S.I. 2013/386)](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](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_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)
#### Right not to suffer detriment: Northern Ireland
#### Education Reform (Northern Ireland) Order 1989 (S.I. 1989/2406 (N.I. 20))
#### Magistrates’ Courts (Northern Ireland) Order 1981 (S.I. 1981/1675 (N.I. 26))
#### Child Support Act 1991 (c. 48)
#### Child Support (Northern Ireland) Order 1991 (S.I. 1991/2628 (N.I. 23))
#### Social Security Administration Act 1992 (c. 5)
#### Social Security Contributions and Benefits (Northern Ireland) Act 1992 (c. 7)
#### Value Added Tax Act 1994 (c. 23)
#### Children (Scotland) Act 1995 (c. 36)
#### Social Security Contributions and Benefits (Northern Ireland) Act 1992 (c. 7)
#### Social Security Administration (Northern Ireland) Act 1992 (c. 8)
#### Powers to use information
#### Powers to use information
#### Exchange of information between Board and Secretary of State or Northern Ireland Departments
#### Consequential amendments
#### Powers to use information
#### Consequential amendments
#### Consequential amendments
#### Claims: supplementary
#### Rights of employees
#### Annual review
#### Rights of employees
#### Loss of working tax credit in case of conviction etc for benefit offence
#### Exercise of right of appeal
#### Transfer of property, rights and liabilities
#### General functions of Commissioners for Revenue and Customs
#### 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))
#### Functions transferred to Board
#### Right not to be unfairly dismissed: Northern Ireland
#### Abolition of exclusion of tax exempt persons
#### Administrative arrangements
#### Right not to be unfairly dismissed: Northern Ireland
#### Legal Aid (Scotland) Act 1986 (c. 47)
#### Debtors (Scotland) Act 1987 (c. 18)
#### Income and Corporation Taxes Act 1988 (c. 1)
#### 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)
#### Debtors (Scotland) Act 1987 (c. 18)
#### 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)
#### 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)
#### Powers to use information
#### Unauthorised disclosure of information
#### Consequential amendments
#### Rights of employees
#### Abolition of exclusion of tax exempt persons
#### Functions transferred to Board
#### Functions transferred to Treasury
#### General functions of Commissioners for Revenue and Customs
#### Right not to be unfairly dismissed: Northern Ireland
#### Determination of penalties by Board
#### Right not to suffer detriment: Northern Ireland
#### Right not to be unfairly dismissed: Northern Ireland
#### Child Support Act 1991 (c. 48)
#### Child Support (Northern Ireland) Order 1991 (S.I. 1991/2628 (N.I. 23))
#### Child Support Act 1991 (c. 48)
#### Social Security Contributions and Benefits (Northern Ireland) Act 1992 (c. 7)
#### Social Security Administration Act 1992 (c. 5)
#### Children (Scotland) Act 1995 (c. 36)
#### Housing Grants, Construction and Regeneration Act 1996 (c. 53)
#### Social Security Administration (Northern Ireland) Act 1992 (c. 8)
#### Social Security Contributions and Benefits (Northern Ireland) Act 1992 (c. 7)
#### Social Security Administration (Northern Ireland) Act 1992 (c. 8)
#### Social Security Administration (Northern Ireland) Act 1992 (c. 8)
#### Unauthorised disclosure of information
#### Social Security (Northern Ireland) Order 1998 (S.I. 1998/1506 (N.I. 10))
#### Powers to use information
#### Consequential amendments
#### Unauthorised disclosure of information
#### Consequential amendments
#### Functions transferred to Treasury
#### Loss of working tax credit in case of conviction etc for benefit offence
#### Abolition of exclusion of tax exempt persons
#### Functions transferred to Board
#### Consequential amendments
#### Right not to be unfairly dismissed: Great Britain
#### Right not to be unfairly dismissed: Great Britain
#### Education Reform (Northern Ireland) Order 1989 (S.I. 1989/2406 (N.I. 20))
#### Child Support (Northern Ireland) Order 1991 (S.I. 1991/2628 (N.I. 23))
#### Social Security Contributions and Benefits Act 1992 (c. 4)
#### Value Added Tax Act 1994 (c. 23)
#### Children (Scotland) Act 1995 (c. 36)
#### Road Traffic (Northern Ireland) Order 1995 (S.I. 1995/2994 (N.I. 18))
#### Unauthorised disclosure of information
#### Immigration and Asylum Act 1999 (c. 33)
#### Exchange of information between Board and Secretary of State or Northern Ireland Departments
#### Unauthorised disclosure of information
#### Consequential amendments
#### Social Security Administration Act 1992 (c. 5)
#### Unauthorised disclosure of information
#### Right not to be unfairly dismissed: Great Britain
#### Social Security Contributions and Benefits (Northern Ireland) Act 1992 (c. 7)
#### Social Security Act 1998 (c. 14)
#### Social Security Act 1998 (c. 14)
#### Social Security Administration Act 1992 (c. 5)
#### Value Added Tax Act 1994 (c. 23)
#### Social Security Act 1998 (c. 14)
#### Social Security (Northern Ireland) Order 1998 (S.I. 1998/1506 (N.I. 10))
#### Unauthorised disclosure of information
#### Social Security Contributions and Benefits (Northern Ireland) Act 1992 (c. 7)
#### Social Security (Northern Ireland) Order 1998 (S.I. 1998/1506 (N.I. 10))
#### General functions of Commissioners for Revenue and Customs
#### Abolition of exclusion of tax exempt persons
#### General functions of Commissioners for Revenue and Customs
#### Right not to be unfairly dismissed: Great Britain
#### Social Security Contributions and Benefits Act 1992 (c. 4)
#### Value Added Tax Act 1994 (c. 23)
#### Social Security Administration Act 1992 (c. 5)
#### Children (Northern Ireland) Order 1995 (S.I. 1995/755 (N.I. 2))
#### Social Security (Northern Ireland) Order 1998 (S.I. 1998/1506 (N.I. 10))
#### Housing Grants, Construction and Regeneration Act 1996 (c. 53)
#### 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)
#### Attachment of Earnings Act 1971 (c. 32)
#### 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))
#### Value Added Tax Act 1994 (c. 23)
#### 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.
#### Determination of penalties by Board
##### 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.
#### Underpayments
#### Functions transferred to Treasury
#### Right not to be unfairly dismissed: Northern Ireland
#### Determination of penalties by Board
#### Attachment of Earnings Act 1971 (c. 32)
#### Child Support (Northern Ireland) Order 1991 (S.I. 1991/2628 (N.I. 23))
#### Social Security Contributions and Benefits Act 1992 (c. 4)
#### Unauthorised disclosure of information
#### Consequential amendments
#### Legal Aid (Scotland) Act 1986 (c. 47)
#### Education Reform (Northern Ireland) Order 1989 (S.I. 1989/2406 (N.I. 20))
#### Social Security Contributions and Benefits (Northern Ireland) Act 1992 (c. 7)
#### Road Traffic (Northern Ireland) Order 1995 (S.I. 1995/2994 (N.I. 18))
#### Housing Grants, Construction and Regeneration Act 1996 (c. 53)
#### Social Security Administration Act 1992 (c. 5)
#### 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)
#### 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)
[^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-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))
[^key-47e2e96da0e0e5d1741c0d6035e3c50f]: Words in s. 39(1) omitted (N.I.) (3.11.2014) by virtue of [The Tax Credits, Child Benefit and Guardian’s Allowance Reviews and Appeals Order 2014 (S.I. 2014/886)](https://www.legislation.gov.uk/uksi/2014/886), [arts. 1(2)](https://www.legislation.gov.uk/uksi/2014/886/article/1/2), [2(13)(a)](https://www.legislation.gov.uk/uksi/2014/886/article/2/13/a) (with [art. 1(5)](https://www.legislation.gov.uk/uksi/2014/886/article/1/5)); [S.I. 2014/2881](https://www.legislation.gov.uk/uksi/2014/2881), [art. 2(a)](https://www.legislation.gov.uk/uksi/2014/2881/article/2/a)
[^key-8ea4620e35f4a744c9d0bef160063a72]: Words in s. 39(1) substituted (N.I.) (3.11.2014) by [The Tax Credits, Child Benefit and Guardian’s Allowance Reviews and Appeals Order 2014 (S.I. 2014/886)](https://www.legislation.gov.uk/uksi/2014/886), [arts. 1(2)](https://www.legislation.gov.uk/uksi/2014/886/article/1/2), [2(13)(b)](https://www.legislation.gov.uk/uksi/2014/886/article/2/13/b) (with [art. 1(5)](https://www.legislation.gov.uk/uksi/2014/886/article/1/5)); [S.I. 2014/2881](https://www.legislation.gov.uk/uksi/2014/2881), [art. 2(a)](https://www.legislation.gov.uk/uksi/2014/2881/article/2/a)
[^key-062571f4c9a14276da0558859b3f7ee7]: S. 2 functions made exercisable concurrently (E.W.S.) (1.4.2015) by [The Tax Credits (Exercise of Functions) Order 2014 (S.I. 2014/3280)](https://www.legislation.gov.uk/uksi/2014/3280), [arts. 1](https://www.legislation.gov.uk/uksi/2014/3280/article/1), [3](https://www.legislation.gov.uk/uksi/2014/3280/article/3)
[^key-9e6d5098601a807bed7290ec3f75c6a5]: Sch. 3 paras. 4-7 repealed (N.I.) (1.4.2015) by [Access to Justice (Northern Ireland) Order 2003 (S.I. 2003/435)](https://www.legislation.gov.uk/nisi/2003/435), [art. 1(2)](https://www.legislation.gov.uk/nisi/2003/435/article/1/2), [Sch. 5](https://www.legislation.gov.uk/nisi/2003/435/schedule/5) (with [art. 45](https://www.legislation.gov.uk/nisi/2003/435/article/45)); [S.R. 2015/194](https://www.legislation.gov.uk/nisr/2015/194), [art. 2](https://www.legislation.gov.uk/nisr/2015/194/article/2), [Sch.](https://www.legislation.gov.uk/nisr/2015/194/schedule) (with [art. 3](https://www.legislation.gov.uk/nisr/2015/194/article/3))
[^key-0ca53bcc4969e2896d6c217083ab0f31]: Sch. 5 para. 12 repealed (N.I.) (17.2.2016) by [The Welfare Reform (Northern Ireland) Order 2015 (S.I. 2015/2006)](https://www.legislation.gov.uk/nisi/2015/2006), [art. 2(2)](https://www.legislation.gov.uk/nisi/2015/2006/article/2/2), [Sch. 12 Pt. 12](https://www.legislation.gov.uk/nisi/2015/2006/schedule/12/part/12); [S.R. 2016/46](https://www.legislation.gov.uk/nisr/2016/46), [art. 3(6)(c)](https://www.legislation.gov.uk/nisr/2016/46/article/3/6/c)
[^key-44728cfbf2389d022843097e049c7338]: S. 41 modified (16.3.2016) by [Welfare Reform and Work Act 2016 (c. 7)](https://www.legislation.gov.uk/ukpga/2016/7), [ss. 12(2)](https://www.legislation.gov.uk/ukpga/2016/7/section/12/2), [36(1)(b)](https://www.legislation.gov.uk/ukpga/2016/7/section/36/1/b)
[^key-a6a2adc48a3813b02dab382d5c31c934]: Act applied (with modifications) (N.I.) (5.6.2016 for specified purposes) by [The Universal Credit (Transitional Provisions) Regulations (Northern Ireland) 2016 (S.R. 2016/226)](https://www.legislation.gov.uk/nisr/2016/226), [regs. 10(2)-(6)](https://www.legislation.gov.uk/nisr/2016/226/regulation/10/2), [11(2)](https://www.legislation.gov.uk/nisr/2016/226/regulation/11/2), [Sch.](https://www.legislation.gov.uk/nisr/2016/226/schedule) (as amended (25.9.2017) by [S.I. 2017/781](https://www.legislation.gov.uk/uksi/2017/781), [arts. 1](https://www.legislation.gov.uk/uksi/2017/781/article/1), [8(3)](https://www.legislation.gov.uk/uksi/2017/781/article/8/3))
[^key-a180d62b0ae6f68dc0c7b00c0bba5bf6]: Words in s. 9(2)(a) substituted (16.3.2016 for specified purposes, 6.4.2017 in so far as not already in force) by [Welfare Reform and Work Act 2016 (c. 7)](https://www.legislation.gov.uk/ukpga/2016/7), [ss. 13(2)(a)](https://www.legislation.gov.uk/ukpga/2016/7/section/13/2/a), [36(4)](https://www.legislation.gov.uk/ukpga/2016/7/section/36/4)
[^key-9badb361fe1f5c8236ad618735d852d9]: S. 9(2)(c) inserted (16.3.2016 for specified purposes, 6.4.2017 in so far as not already in force) by [Welfare Reform and Work Act 2016 (c. 7)](https://www.legislation.gov.uk/ukpga/2016/7), [ss. 13(2)(b)](https://www.legislation.gov.uk/ukpga/2016/7/section/13/2/b), [36(4)](https://www.legislation.gov.uk/ukpga/2016/7/section/36/4)
[^key-16f1f269b4bd51c3c1539647ec61a80c]: Words in s. 9(3) inserted (16.3.2016 for specified purposes, 6.4.2017 in so far as not already in force) by [Welfare Reform and Work Act 2016 (c. 7)](https://www.legislation.gov.uk/ukpga/2016/7), [ss. 13(3)](https://www.legislation.gov.uk/ukpga/2016/7/section/13/3), [36(4)](https://www.legislation.gov.uk/ukpga/2016/7/section/36/4)
[^key-a356fe5bb78021c781f04e7eb0704c36]: S. 9(3A)(3B) inserted (16.3.2016 for specified purposes, 6.4.2017 in so far as not already in force) by [Welfare Reform and Work Act 2016 (c. 7)](https://www.legislation.gov.uk/ukpga/2016/7), [ss. 13(4)](https://www.legislation.gov.uk/ukpga/2016/7/section/13/4), [36(4)](https://www.legislation.gov.uk/ukpga/2016/7/section/36/4)
[^key-f6f18877ea6f362dd6b2543d1119569d]: S. 9(5)(c) substituted (16.3.2016 for specified purposes, 6.4.2017 in so far as not already in force) by [Welfare Reform and Work Act 2016 (c. 7)](https://www.legislation.gov.uk/ukpga/2016/7), [ss. 13(5)](https://www.legislation.gov.uk/ukpga/2016/7/section/13/5), [36(4)](https://www.legislation.gov.uk/ukpga/2016/7/section/36/4)
[^key-91630da10aacf87a9f6f11cf31ca0ce2]: S. 28(7)(8) inserted (25.9.2017) by [The Tax Credits (Exercise of Functions in relation to Northern Ireland and Notices for Recovery of Tax Credit Overpayments) Order 2017 (S.I. 2017/781)](https://www.legislation.gov.uk/uksi/2017/781), [arts. 1](https://www.legislation.gov.uk/uksi/2017/781/article/1), [6(2)(f)](https://www.legislation.gov.uk/uksi/2017/781/article/6/2/f)
[^key-7e005d0d2ae2e6a02488cd3d4ea191df]: Words in s. 28(1) substituted (25.9.2017) by [The Tax Credits (Exercise of Functions in relation to Northern Ireland and Notices for Recovery of Tax Credit Overpayments) Order 2017 (S.I. 2017/781)](https://www.legislation.gov.uk/uksi/2017/781), [arts. 1](https://www.legislation.gov.uk/uksi/2017/781/article/1), [6(2)(a)](https://www.legislation.gov.uk/uksi/2017/781/article/6/2/a)
[^key-11e194efeff93a3dd09507e9c2e6745d]: Words in s. 28(1) substituted (25.9.2017) by [The Tax Credits (Exercise of Functions in relation to Northern Ireland and Notices for Recovery of Tax Credit Overpayments) Order 2017 (S.I. 2017/781)](https://www.legislation.gov.uk/uksi/2017/781), [arts. 1](https://www.legislation.gov.uk/uksi/2017/781/article/1), [6(2)(b)](https://www.legislation.gov.uk/uksi/2017/781/article/6/2/b)
[^key-674e4e0d610c4615a267be114bd8a141]: Words in s. 28(3) substituted (25.9.2017) by [The Tax Credits (Exercise of Functions in relation to Northern Ireland and Notices for Recovery of Tax Credit Overpayments) Order 2017 (S.I. 2017/781)](https://www.legislation.gov.uk/uksi/2017/781), [arts. 1](https://www.legislation.gov.uk/uksi/2017/781/article/1), [6(2)(c)](https://www.legislation.gov.uk/uksi/2017/781/article/6/2/c)
[^key-2f8d52093d2fbdf5233e54a6832ab214]: Words in s. 28(4) substituted (25.9.2017) by [The Tax Credits (Exercise of Functions in relation to Northern Ireland and Notices for Recovery of Tax Credit Overpayments) Order 2017 (S.I. 2017/781)](https://www.legislation.gov.uk/uksi/2017/781), [arts. 1](https://www.legislation.gov.uk/uksi/2017/781/article/1), [6(2)(d)](https://www.legislation.gov.uk/uksi/2017/781/article/6/2/d)
[^key-605e630ed51e7ae16644386607356d1c]: Word in s. 28(5) substituted (25.9.2017) by [The Tax Credits (Exercise of Functions in relation to Northern Ireland and Notices for Recovery of Tax Credit Overpayments) Order 2017 (S.I. 2017/781)](https://www.legislation.gov.uk/uksi/2017/781), [arts. 1](https://www.legislation.gov.uk/uksi/2017/781/article/1), [6(2)(e)](https://www.legislation.gov.uk/uksi/2017/781/article/6/2/e)
[^key-bd05fb632969d47a7ccdfddd900b99eb]: Word in s. 28(6) substituted (25.9.2017) by [The Tax Credits (Exercise of Functions in relation to Northern Ireland and Notices for Recovery of Tax Credit Overpayments) Order 2017 (S.I. 2017/781)](https://www.legislation.gov.uk/uksi/2017/781), [arts. 1](https://www.legislation.gov.uk/uksi/2017/781/article/1), [6(2)(e)](https://www.legislation.gov.uk/uksi/2017/781/article/6/2/e)
[^key-3df4d4b5537df3b77dfe392e5f379ee5]: S. 29(4) substituted (25.9.2017) by [The Tax Credits (Exercise of Functions in relation to Northern Ireland and Notices for Recovery of Tax Credit Overpayments) Order 2017 (S.I. 2017/781)](https://www.legislation.gov.uk/uksi/2017/781), [arts. 1](https://www.legislation.gov.uk/uksi/2017/781/article/1), [6(3)(b)](https://www.legislation.gov.uk/uksi/2017/781/article/6/3/b)
[^key-53308d6e8b71e3dab457a79b935852e0]: Words in s. 29(1) inserted (25.9.2017) by [The Tax Credits (Exercise of Functions in relation to Northern Ireland and Notices for Recovery of Tax Credit Overpayments) Order 2017 (S.I. 2017/781)](https://www.legislation.gov.uk/uksi/2017/781), [arts. 1](https://www.legislation.gov.uk/uksi/2017/781/article/1), [6(3)(a)](https://www.legislation.gov.uk/uksi/2017/781/article/6/3/a)
[^key-af9c01dd6fd2faba87b7398669e150d5]: Act applied (with modifications) (N.I.) (coming into force in accordance with reg 1 of the amending Regulations) by [The Universal Credit (Transitional Provisions) Regulations (Northern Ireland) 2016 (S.R. 2016/226)](https://www.legislation.gov.uk/nisr/2016/226), [reg. 10(2)-(6)](https://www.legislation.gov.uk/nisr/2016/226/regulation/10/2)
[^key-f843ff78b0c6351afcdd2a8ed5034a12]: Act applied (with modifications) (N.I.) (coming into force in accordance with reg.1 of the amending Rule) by [The Universal Credit (Transitional Provisions) Regulations (Northern Ireland) 2016 (S.R. 2016/226)](https://www.legislation.gov.uk/nisr/2016/226), [reg. 11(2)](https://www.legislation.gov.uk/nisr/2016/226/regulation/11/2), [Sch.](https://www.legislation.gov.uk/nisr/2016/226/schedule)
[^key-664104a1f2743430d17c3442a4064fe9]: Act applied (with modifications) (coming into force in accordance with reg.1 of the amending Regulations) by [The Universal Credit (Transitional Provisions) Regulations (Northern Ireland) 2016 (S.R. 2016/226)](https://www.legislation.gov.uk/nisr/2016/226), [Sch. paras. 1-10](https://www.legislation.gov.uk/nisr/2016/226/schedule/paragraph/1)
[^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_c9fa8a5f-994b-4790-9a66-c86b7f54d4f1]: S. 28 modified (E.W.S.) (29.4.2013) by [The Universal Credit (Transitional Provisions) Regulations 2013 (S.I. 2013/386)](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](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)
#### Right not to suffer detriment: Northern Ireland
#### Education Reform (Northern Ireland) Order 1989 (S.I. 1989/2406 (N.I. 20))
#### Magistrates’ Courts (Northern Ireland) Order 1981 (S.I. 1981/1675 (N.I. 26))
#### Child Support Act 1991 (c. 48)
#### Child Support (Northern Ireland) Order 1991 (S.I. 1991/2628 (N.I. 23))
#### Social Security Administration Act 1992 (c. 5)
#### Social Security Contributions and Benefits (Northern Ireland) Act 1992 (c. 7)
#### Value Added Tax Act 1994 (c. 23)
#### Children (Scotland) Act 1995 (c. 36)
#### Social Security Contributions and Benefits (Northern Ireland) Act 1992 (c. 7)
#### Social Security Administration (Northern Ireland) Act 1992 (c. 8)
#### Powers to use information
#### Powers to use information
#### Powers to use information
#### Consequential amendments
#### Powers to use information
#### Consequential amendments
#### Consequential amendments
#### Claims: supplementary
#### Rights of employees
#### Annual review
#### Liability of officers for sums paid to employers
#### Loss of working tax credit in case of conviction etc for benefit offence
#### Late appeals
#### Transfer of property, rights and liabilities
#### General functions of Commissioners for Revenue and Customs
#### Abolition of exclusion of tax exempt persons
#### Functions transferred to Board
#### Right not to be unfairly dismissed: Northern Ireland
#### Abolition of exclusion of tax exempt persons
#### Use and disclosure of information
#### Right not to be unfairly dismissed: Northern Ireland
#### Legal Aid (Scotland) Act 1986 (c. 47)
#### Debtors (Scotland) Act 1987 (c. 18)
#### Education Reform (Northern Ireland) Order 1989 (S.I. 1989/2406 (N.I. 20))
#### Income and Corporation Taxes Act 1988 (c. 1)
#### Education Reform (Northern Ireland) Order 1989 (S.I. 1989/2406 (N.I. 20))
#### Child Support Act 1991 (c. 48)
#### Value Added Tax Act 1994 (c. 23)
#### Children (Northern Ireland) Order 1995 (S.I. 1995/755 (N.I. 2))
#### Road Traffic (Northern Ireland) Order 1995 (S.I. 1995/2994 (N.I. 18))
#### Housing Grants, Construction and Regeneration Act 1996 (c. 53)
#### Road Traffic (Northern Ireland) Order 1995 (S.I. 1995/2994 (N.I. 18))
#### Housing Grants, Construction and Regeneration Act 1996 (c. 53)
#### Social Security Administration Act 1992 (c. 5)
#### Social Security Administration (Northern Ireland) Act 1992 (c. 8)
#### Social Security Act 1998 (c. 14)
#### Social Security (Northern Ireland) Order 1998 (S.I. 1998/1506 (N.I. 10))
#### Immigration and Asylum Act 1999 (c. 33)
#### Powers to use information
#### Unauthorised disclosure of information
#### Consequential amendments
#### Rights of employees
#### Abolition of exclusion of tax exempt persons
#### Functions transferred to Board
#### Functions transferred to Treasury
#### Transitional provisions
#### Right not to be unfairly dismissed: Northern Ireland
#### Determination of penalties by Board
#### Right not to suffer detriment: Northern Ireland
#### Right not to be unfairly dismissed: Northern Ireland
#### Child Support Act 1991 (c. 48)
#### Child Support (Northern Ireland) Order 1991 (S.I. 1991/2628 (N.I. 23))
#### Child Support Act 1991 (c. 48)
#### Social Security Contributions and Benefits (Northern Ireland) Act 1992 (c. 7)
#### Social Security Administration Act 1992 (c. 5)
#### Children (Northern Ireland) Order 1995 (S.I. 1995/755 (N.I. 2))
#### Housing Grants, Construction and Regeneration Act 1996 (c. 53)
#### Social Security Administration (Northern Ireland) Act 1992 (c. 8)
#### Social Security Contributions and Benefits (Northern Ireland) Act 1992 (c. 7)
#### Social Security Administration (Northern Ireland) Act 1992 (c. 8)
#### Social Security Administration (Northern Ireland) Act 1992 (c. 8)
#### Unauthorised disclosure of information
#### Social Security (Northern Ireland) Order 1998 (S.I. 1998/1506 (N.I. 10))
#### Powers to use information
#### Consequential amendments
#### Unauthorised disclosure of information
#### Consequential amendments
#### Functions transferred to Treasury
#### Section 36A: supplementary
#### Abolition of exclusion of tax exempt persons
#### Functions transferred to Board
#### Consequential amendments
#### Right not to be unfairly dismissed: Great Britain
#### Right not to be unfairly dismissed: Great Britain
#### Education Reform (Northern Ireland) Order 1989 (S.I. 1989/2406 (N.I. 20))
#### Child Support (Northern Ireland) Order 1991 (S.I. 1991/2628 (N.I. 23))
#### Social Security Contributions and Benefits Act 1992 (c. 4)
#### Value Added Tax Act 1994 (c. 23)
#### Children (Scotland) Act 1995 (c. 36)
#### Road Traffic (Northern Ireland) Order 1995 (S.I. 1995/2994 (N.I. 18))
#### Unauthorised disclosure of information
#### Immigration and Asylum Act 1999 (c. 33)
#### Exchange of information between Board and Secretary of State or Northern Ireland Departments
#### Unauthorised disclosure of information
#### Consequential amendments
#### Social Security Administration Act 1992 (c. 5)
#### Unauthorised disclosure of information
#### Right not to be unfairly dismissed: Great Britain
#### Social Security Contributions and Benefits (Northern Ireland) Act 1992 (c. 7)
#### Social Security Act 1998 (c. 14)
#### Social Security Act 1998 (c. 14)
#### Social Security Administration Act 1992 (c. 5)
#### Value Added Tax Act 1994 (c. 23)
#### Social Security Act 1998 (c. 14)
#### Social Security (Northern Ireland) Order 1998 (S.I. 1998/1506 (N.I. 10))
#### Unauthorised disclosure of information
#### Social Security Contributions and Benefits (Northern Ireland) Act 1992 (c. 7)
#### Social Security (Northern Ireland) Order 1998 (S.I. 1998/1506 (N.I. 10))
#### General functions of Commissioners for Revenue and Customs
#### Abolition of exclusion of tax exempt persons
#### General functions of Commissioners for Revenue and Customs
#### Right not to be unfairly dismissed: Great Britain
#### Social Security Contributions and Benefits Act 1992 (c. 4)
#### Value Added Tax Act 1994 (c. 23)
#### Social Security Administration Act 1992 (c. 5)
#### Children (Northern Ireland) Order 1995 (S.I. 1995/755 (N.I. 2))
#### Social Security (Northern Ireland) Order 1998 (S.I. 1998/1506 (N.I. 10))
#### Housing Grants, Construction and Regeneration Act 1996 (c. 53)
#### Introductory
### Loss of tax credit provisions
##### 36A
- (1) Subsection (4) applies where a person (“the offender”)—
- (a) is convicted of one or more benefit offences in any proceedings, or
- (b) after being given a notice under subsection (2) of the appropriate penalty provision by an appropriate authority, agrees in the manner specified by the appropriate authority to pay a penalty under the appropriate penalty provision to the appropriate authority, in a case where the offence to which the notice relates is a benefit offence, or
- (c) is cautioned in respect of one or more benefit offences.
- (2) In subsection (1)(b)—
- (a) “*the appropriate penalty provision*” means section 115A of the Social Security Administration Act 1992 (penalty as alternative to prosecution) or section 109A of the Social Security Administration (Northern Ireland) Act 1992 (the corresponding provision for Northern Ireland);
- (b) “*appropriate authority*” means—
- (i) in relation to section 115A of the Social Security Administration Act 1992, the Secretary of State or an authority which administers housing benefit or council tax benefit, and
- (ii) in relation to section 109A of the Social Security Administration (Northern Ireland) Act 1992, the Department (within the meaning of that Act) or the Northern Ireland Housing Executive.
- (3) Subsection (4) does not apply by virtue of subsection (1)(a) if, because the proceedings in which the offender was convicted constitute the current set of proceedings for the purposes of section 36C, the restriction in subsection (3) of that section applies in the offender's case.
- (4) If this subsection applies and the offender is a person who would, apart from this section, be entitled (whether pursuant to a single or joint claim) to working tax credit at any time within the disqualification period, then, despite that entitlement, working tax credit shall not be payable for any period comprised in the disqualification period—
- (a) in the case of a single claim, to the offender, or
- (b) in the case of a joint claim, to the offender or the other member of the couple.
- (5) Regulations may provide in relation to cases to which subsection (4)(b) would otherwise apply that working tax credit shall be payable, for any period comprised in the disqualification period, as if the amount payable were reduced in such manner as may be prescribed.
- (6) For the purposes of this section, the disqualification period, in relation to any disqualifying event, means the relevant period beginning with such date, falling after the date of the disqualifying event, as may be determined by or in accordance with regulations.
- (7) For the purposes of subsection (6) the relevant period is—
- (a) in a case falling within subsection (1)(a) where the benefit offence, or one of them, is a relevant offence, the period of three years,
- (b) in a case falling within subsection (1)(a) (but not within paragraph (a) above)), the period of 13 weeks, or
- (c) in a case falling within subsection (1)(b) or (c), the period of 4 weeks.
- (8) The Treasury may by order amend subsection (7)(a), (b) or (c) to substitute a different period for that for the time being specified there.
- (9) This section has effect subject to section 36B.
- (10) In this section and section 36B—
- “benefit offence“ means any of the following offences committed on or after the day specified by order made by the Treasury—an offence in connection with a claim for a disqualifying benefit;an offence in connection with the receipt or payment of any amount by way of such a benefit;an offence committed for the purpose of facilitating the commission (whether or not by the same person) of a benefit offence;an offence consisting in an attempt or conspiracy to commit a benefit offence;
- “*disqualifying benefit*” has the meaning given in section 6A(1) of the Social Security Fraud Act 2001;
- “disqualifying event“ means—the conviction falling within subsection (1)(a);the agreement falling within subsection (1)(b);the caution falling within subsection (1)(c);
- “*relevant offence*” has the meaning given in section 6B of the Social Security Fraud Act 2001.
##### 36B
- (1) Where—
- (a) the conviction of any person of any offence is taken in account for the purposes of the application of section 36A in relation to that person, and
- (b) that conviction is subsequently quashed,
all such payments and other adjustments shall be made as would be necessary if no restriction had been imposed by or under section 36A that could not have been imposed if the conviction had not taken place.
- (2) Where, after the agreement of any person (“P”) to pay a penalty under the appropriate penalty provision is taken into account for the purposes of the application of section 36A in relation to that person—
- (a) P's agreement to pay the penalty is withdrawn under subsection (5) of the appropriate penalty provision, or
- (b) it is decided on an appeal or in accordance with regulations under the Social Security Act 1992 or the Social Security (Northern Ireland) Order 1998 (S.I. 1998/1506 (N.I. 10)) that the overpayment to which the agreement relates is not recoverable or due,
all such payments and other adjustments shall be made as would be necessary if no restriction had been imposed by or under section 36A that could not have been imposed if P had not agreed to pay the penalty.
- (3) Where, after the agreement (“*the old agreement*”) of any person (“P”) to pay a penalty under the appropriate penalty provision is taken into account for the purposes of the application of section 36A in relation to P, the amount of any overpayment made to which the penalty relates is revised on an appeal or in accordance with regulations under the Social Security Act 1998 or the Social Security (Northern Ireland) Order 1998—
- (a) section 36A shall cease to apply by virtue of the old agreement, and
- (b) subsection (4) shall apply.
- (4) Where this subsection applies—
- (a) if there is a new disqualifying event consisting of—
- (i) P's agreement to pay a penalty under the appropriate penalty regime in relation to the revised overpayment, or
- (ii) P being cautioned in relation to the offence to which the old agreement relates,
the disqualification period relating to the new disqualifying event shall be reduced by the number of days in so much of the disqualification period relating to the old agreement as had expired when subsection 36A ceased to apply by virtue of the old agreement, and
- (b) in any other case, all such payments and other adjustments shall be made as would be necessary if no restriction had been imposed by or under section 36A that could not have been imposed if P had not agreed to pay the penalty.
- (5) For the purposes of section 36A—
- (a) the date of a person's conviction in any proceedings of a benefit offence shall be taken to be the date on which the person was found guilty of that offence in those proceedings (whenever the person was sentenced) or in the case mentioned in paragraph (b)(ii) the date of the order for absolute discharge, and
- (b) references to a conviction include references to—
- (i) a conviction in relation to which the court makes an order for absolute or conditional discharge,
- (ii) an order for absolute discharge made by a court of summary jurisdiction in Scotland under section 246(3) of the Criminal Procedure (Scotland) Act 1995 without proceeding to a conviction, and
- (iii) a conviction in Northern Ireland.
- (6) In this section “*the appropriate penalty provision*” has the meaning given by section 36A(2)(a).
##### 36C
- (1) If—
- (a) a person (“the offender”) is convicted of one or more benefit offences in a set of proceedings (“the current set of proceedings”),
- (b) within the period of five years ending on the date on which the benefit offence was, or any of them were, committed, one or more disqualifying events occurred in relation to the offender (the event, or the most recent of them, being referred to in this section as “*the earlier disqualifying event*”),
- (c) the current set of proceedings has not been taken into account for the purposes of any previous application of this section in relation to the offender,
- (d) the earlier disqualifying event has not been taken into account as an earlier disqualifying event for the purposes of any previous application of this section in relation to the offender, and
- (e) the offender is a person who would, apart from this section, be entitled (whether pursuant to a single or joint claim) to working tax credit at any time within the disqualification period,
then, despite that entitlement, the restriction in subsection (3) shall apply in relation to the payment of that benefit in the offender's case.
- (2) The restriction in subsection (3) does not apply if the benefit offence referred to in subsection (1)(a), or any of them, is a relevant offence.
- (3) Working tax credit shall not be payable for any period comprised in the disqualification period—
- (a) in the case of a single claim, to the offender, or
- (b) in the case of a joint claim, to the offender or the other member of the couple.
- (4) Regulations may provide in relation to cases to which subsection (3)(b) would otherwise apply that working tax credit shall be payable, for any period comprised in the disqualification period, as if the amount payable were reduced in such manner as may be prescribed.
- (5) For the purposes of this section the disqualification period, in an offender's case, means the relevant period beginning with a prescribed date falling after the date of the conviction in the current set of proceedings.
- (6) For the purposes of subsection (5) the relevant period is—
- (a) in a case where, within the period of five years ending on the date on which the earlier disqualifying event occurred, a previous disqualifying event occurred in relation to the offender, the period of three years;
- (b) in any other case, 26 weeks.
- (7) In this section and section 36D—
- “*appropriate penalty provision*” has the meaning given in section 36A(2)(a);
- “benefit offence“ means any of the following offences committed on or after the day specified by order made by the Treasury—an offence in connection with a claim for a disqualifying benefit;an offence in connection with the receipt or payment of any amount by way of such a benefit;an offence committed for the purpose of facilitating the commission (whether or not by the same person) of a benefit offence;an offence consisting in an attempt or conspiracy to commit a benefit offence;
- “*disqualifying benefit*” has the meaning given in section 6A(1) of the Social Security Fraud Act 2001;
- “disqualifying event“ has the meaning given in section 36A(10);
- “*relevant offence*” has the meaning given in section 6B of the Social Security Fraud Act 2001.
- (8) Where a person is convicted of more than one benefit offence in the same set of proceedings, there is to be only one disqualifying event in respect of that set of proceedings for the purposes of this section and—
- (a) subsection (1)(b) is satisfied if any of the convictions take place in the five year period there;
- (b) the event is taken into account for the purposes of subsection (1)(d) if any of the convictions have been taken into account as mentioned there;
- (c) in the case of the earlier disqualifying event mentioned in subsection (6)(a), the reference there to the date on which the earlier disqualifying event occurred is a reference to the date on which any of the convictions take place;
- (d) in the case of the previous disqualifying event mentioned in subsection (6)(a), that provision is satisfied if any of the convictions take place in the five year period mentioned there.
- (9) The Treasury may by order amend subsection (6) to substitute different periods for those for the time being specified there.
- (10) An order under subsection (9) may provide for different periods to apply according to the type of earlier disqualifying event or events occurring in any case.
- (11) This section has effect subject to section 36D.
##### 36D
- (1) Where—
- (a) the conviction of any person of any offence is taken into account for the purposes of the application of section 36C in relation to that person, and
- (b) that conviction is subsequently quashed,
all such payments and other adjustments shall be made as would be necessary if no restriction had been imposed by or under section 36C that could not have been imposed if the conviction had not taken place.
- (2) Subsection (3) applies where, after the agreement of any person (“P”) to pay a penalty under the appropriate penalty provision is taken into account for the purposes of the application of section 36C in relation to that person—
- (a) P's agreement to pay the penalty is withdrawn under subsection (5) of the appropriate penalty provision,
- (b) it is decided on an appeal or in accordance with regulations under the Social Security Act 1998 or the Social Security (Northern Ireland) Order 1998 (S.I. 1998/1506 (N.I. 10)) that any overpayment made to which the agreement relates is not recoverable or due, or
- (c) the amount of any over payment to which the penalty relates is revised on an appeal or in accordance with regulations under the Social Security Act 1998 or the Social Security (Northern Ireland) Order 1998 and there is no new agreement by P to pay a penalty under the appropriate penalty provision in relation to the revised overpayment.
- (3) In those circumstances, all such payments and other adjustments shall be made as would be necessary if no restriction had been imposed by or under section 36C that could not have been imposed if P had not agreed to pay the penalty.
- (4) For the purposes of section 36C—
- (a) the date of a person's conviction in any proceedings of a benefit offence shall be taken to be the date on which the person was found guilty of that offence in those proceedings (whenever the person was sentenced) or in the case mentioned in paragraph (b)(ii) the date of the order for absolute discharge, and
- (b) references to a conviction include references to—
- (i) a conviction in relation to which the court makes an order for absolute or conditional discharge,
- (ii) an order for absolute discharge made by a court of summary jurisdiction in Scotland under section 246(3) of the Criminal Procedure (Scotland) Act 1995 without proceeding to a conviction, and
- (iii) a conviction in Northern Ireland.
- (5) In section 36C references to any previous application of that section—
- (a) include references to any previous application of a provision having an effect in Northern Ireland corresponding to provision made by that section, but
- (b) do not include references to any previous application of that section the effect of which was to impose a restriction for a period comprised in the same disqualification period.
#### Recovery of overpayments
#### Liability of officers for sums paid to employers
#### Transport Act 1982 (c. 49)
#### Magistrates’ Courts Act 1980 (c. 43)
#### Education Reform (Northern Ireland) Order 1989 (S.I. 1989/2406 (N.I. 20))
#### Child Support Act 1991 (c. 48)
#### Consequential amendments
#### Recovery of overpayments
#### Underpayments
##### 39A
- (1) The Commissioners for Her Majesty’s Revenue and Customs may treat a late appeal under section 38 as made in time where the conditions specified in subsections (2) to (6) are satisfied, except that the Commissioners may not do so in the case of an appeal made more than one year after the expiration of the time (original or extended) for appealing.
- (2) An appeal may be treated as made in time if the Commissioners are satisfied that it is in the interests of justice to do so.
- (3) For the purposes of subsection (2) it is not in the interests of justice to treat an appeal as made in time unless—
- (a) the special circumstances specified in subsection (4) are relevant; or
- (b) some other special circumstances exist which are wholly exceptional and relevant,
and as a result of those special circumstances it was not practicable for the appeal to be made in time.
- (4) The special circumstances mentioned in subsection (3)(a) are—
- (a) the appellant or a partner or dependant of the appellant has died or suffered serious illness;
- (b) the appellant is not resident in the United Kingdom; or
- (c) normal postal services were disrupted.
- (5) In determining whether it is in the interests of justice to treat an appeal as made in time, regard shall be had to the principle that the greater the amount of time that has elapsed between the expiration of the time for appealing and the submission of the notice of appeal, the more compelling should be the special circumstances.
- (6) In determining whether it is in the interests of justice to treat an appeal as made in time, no account shall be taken of the following—
- (a) that the appellant or any other person acting for the appellant was unaware of or misunderstood the law applicable to the appellant’s case (including ignorance or misunderstanding of any time limit); or
- (b) that the Upper Tribunal or a court has taken a different view of the law from that previously understood and applied.
- (7) If in accordance with the preceding provisions of this section the Commissioners for Her Majesty’s Revenue and Customs treat a late appeal under section 38 as made in time, it is to be treated as having been brought within any applicable time limit.
#### Penalty proceedings before tribunal
##### 21A
- (1) The Commissioners for Her Majesty’s Revenue and Customs must review any decision within section 38(1) if they receive a written application to do so that identifies the applicant and decision in question, and—
- (a) that application is received within 30 days of the date of the notification of the original decision or of the date the original decision was made if not notified because of section 23(3), or
- (b) it is received within such longer period as may be allowed under section 21B.
- (2) The Commissioners must carry out the review as soon as is reasonably practicable.
- (3) When the review has been carried out, the Commissioners must give the applicant notice of their conclusion containing sufficient information to enable the applicant to know—
- (a) the conclusion on the review,
- (b) if the conclusion is that the decision is varied, details of the variation, and
- (c) the reasons for the conclusion.
- (4) The conclusion on the review must be one of the following—
- (a) that the decision is upheld;
- (b) that the decision is varied;
- (c) that the decision is cancelled.
- (5) Where—
- (a) the Commissioners notify the applicant of further information or evidence that they may need for carrying out the review, and
- (b) the information or evidence is not provided to them by the date specified in the notice,
the review may proceed without that information or evidence.
##### 21B
- (1) The Commissioners for Her Majesty’s Revenue and Customs may in a particular case extend the time limit specified in section 21A(1)(a) for making an application for a review if all of the following conditions are met.
- (2) The first condition is that the person seeking a review has applied to the Commissioners for an extension of time.
- (3) The second condition is that the application for the extension—
- (a) explains why the extension is sought, and
- (b) is made within 13 months of the notification of the original decision or of the date the original decision was made if not notified because of section 23(3) .
- (4) The third condition is that the Commissioners are satisfied that due to special circumstances it was not practicable for the application for a review to have been made within the time limit specified in section 21A(1)(a).
- (5) The fourth condition is that the Commissioners are satisfied that it is reasonable in all the circumstances to grant the extension.
- (6) In determining whether it is reasonable to grant an extension, the Commissioners must have regard to the principle that the greater the amount of time that has elapsed between the end of the time limit specified in section 21A(1)(a) and the date of the application, the more compelling should be the special circumstances on which the application is based.
- (7) An application to extend the time limit specified in section 21A(1)(a) which has been refused may not be renewed.
#### Incorrect statements etc.
#### Functions transferred to Treasury
#### Right not to be unfairly dismissed: Northern Ireland
#### Determination of penalties by Board
#### Attachment of Earnings Act 1971 (c. 32)
#### Child Support (Northern Ireland) Order 1991 (S.I. 1991/2628 (N.I. 23))
#### Social Security Contributions and Benefits Act 1992 (c. 4)
#### Unauthorised disclosure of information
#### Consequential amendments
#### Legal Aid (Scotland) Act 1986 (c. 47)
#### Education Reform (Northern Ireland) Order 1989 (S.I. 1989/2406 (N.I. 20))
#### Social Security Contributions and Benefits (Northern Ireland) Act 1992 (c. 7)
#### Immigration and Asylum Act 1999 (c. 33)
#### Unauthorised disclosure of information
#### Consequential amendments
#### Unauthorised disclosure of information
#### Consequential amendments
2017-09-27
Tax Credits Act 2002
2017-09-25
Tax Credits Act 2002
2017-04-06
Tax Credits Act 2002
2016-05-01
Tax Credits Act 2002
2016-03-16
Tax Credits Act 2002
2015-04-01
Tax Credits Act 2002
2014-10-13
Tax Credits Act 2002
2014-06-16
Tax Credits Act 2002
2014-04-06
Tax Credits Act 2002
2014-04-02
Tax Credits Act 2002
2013-06-24
Tax Credits Act 2002
2013-04-29
Tax Credits Act 2002
2013-04-06
Tax Credits Act 2002
2012-05-31
Tax Credits Act 2002
2012-05-08
Tax Credits Act 2002
2012-03-01
Tax Credits Act 2002
2010-11-11
Tax Credits Act 2002
2010-08-13
Tax Credits Act 2002
2010-04-12
Tax Credits Act 2002
2010-04-06
Tax Credits Act 2002
2010-04-01
Tax Credits Act 2002
2009-07-21
Tax Credits Act 2002
2009-06-01
Tax Credits Act 2002
2009-04-01
Tax Credits Act 2002
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