Legalize / United Kingdom / Tax Credits Act 2002 / History

Reform history

Tax Credits Act 2002

53 versions · 2002-07-08

2023-06-29

Tax Credits Act 2002

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2022-12-22

Tax Credits Act 2002

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2021-01-15

Tax Credits Act 2002

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2019-12-02

Tax Credits Act 2002

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2018-01-10

Tax Credits Act 2002

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2017-11-16

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2017-09-27

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2017-09-25

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2017-04-06

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2016-05-01

Tax Credits Act 2002

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2016-03-16

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2015-04-01

Tax Credits Act 2002

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2014-10-13

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2014-06-16

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2014-04-06

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2014-04-02

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2013-06-24

Tax Credits Act 2002

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2013-04-29

Tax Credits Act 2002

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2013-04-06

Tax Credits Act 2002

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2012-05-31

Tax Credits Act 2002

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2012-05-08

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2012-03-01

Tax Credits Act 2002

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2010-11-11

Tax Credits Act 2002

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2010-08-13

Tax Credits Act 2002

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2010-04-12

Tax Credits Act 2002

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2010-04-06

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2010-04-01

Tax Credits Act 2002

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2009-07-21

Tax Credits Act 2002

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2009-06-01

Tax Credits Act 2002

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2009-04-01

Tax Credits Act 2002

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2009-01-26

Tax Credits Act 2002

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2008-11-03

Tax Credits Act 2002

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2008-10-07

Tax Credits Act 2002

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2007-06-14

Tax Credits Act 2002

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2006-04-10

Tax Credits Act 2002

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2005-12-05

Tax Credits Act 2002

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2005-04-18

Tax Credits Act 2002

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2005-04-08

Tax Credits Act 2002

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2005-04-01

Tax Credits Act 2002

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2005-03-17

Tax Credits Act 2002

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2004-11-15

Tax Credits Act 2002

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2004-04-06

Tax Credits Act 2002

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2003-04-08

Tax Credits Act 2002

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2003-04-07

Tax Credits Act 2002

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2003-04-06

Tax Credits Act 2002

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2003-04-01

Tax Credits Act 2002

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2003-02-26

Tax Credits Act 2002

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2003-01-01

Tax Credits Act 2002

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2002-09-01

Tax Credits Act 2002

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2002-08-27

Tax Credits Act 2002

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2002-08-01

Tax Credits Act 2002

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Changes on 2002-08-01

@@ -2723,150 +2723,150 @@

## SCHEDULE 6

#### Introductory

#### Functions of Board

#### Claims

#### Claims: supplementary

#### Liability of officers for sums paid to employers

#### Period of awards

#### Rights of employees

#### Recovery of overpayments

#### Underpayments

#### Interest

#### Annual reports

#### Incorrect statements etc.

#### Appeals

#### Annual review

#### Functions transferred to Treasury

#### Functions transferred to Board

#### Transfer of property, rights and liabilities

#### Continuing entitlement after death of child

#### Abolition of exclusion of tax exempt persons

#### Use and disclosure of information

#### Right not to suffer detriment: Northern Ireland

#### Right not to be unfairly dismissed: Great Britain

#### Right not to be unfairly dismissed: Northern Ireland

#### Penalty proceedings before Commissioners

#### Magistrates’ Courts Act 1980 (c. 43)

#### Legal Aid, Advice and Assistance (Northern Ireland) Order 1981 (S.I. 1981/228 (N.I. 8))

#### Transport Act 1982 (c. 49)

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

#### Income and Corporation Taxes Act 1988 (c. 1)

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

#### Child Support Act 1991 (c. 48)

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

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

#### Social Security Administration Act 1992 (c. 5)

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

#### Value Added Tax Act 1994 (c. 23)

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

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

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

#### Finance Act 2000 (c. 17)

#### Social Security Administration Act 1992 (c. 5)

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

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

#### Social Security Act 1998 (c. 14)

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

#### Immigration and Asylum Act 1999 (c. 33)

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

#### Provision of information by Board for purposes relating to welfare of children

##### 10A

- (1) This paragraph applies to information, other than information relating to a person’s income, which is held for the purposes of functions relating to tax credits, child benefit or guardian’s allowance—

- (a) by the Board, or

- (b) by a person providing services to the Board, in connection with the provision of those services.

- (2) Information to which this paragraph applies may be supplied to—

- (a) a local authority in England and Wales for use for the purpose of any enquiry or investigation under Part 5 of the Children Act 1989 relating to the welfare of a child;

- (b) a local authority in Scotland for use for the purpose of any enquiry or investigation under Chapter 3 of Part 2 of the Children (Scotland) Act 1995 relating to the welfare of a child;

- (c) an authority in Northern Ireland for use for the purpose of any enquiry or investigation under Part 6 of the Children (Northern Ireland) Order 1995 (S.I. 1995/755 (N.I.2)) relating to the welfare of a child.

- (3) Information supplied under this paragraph is not to be supplied by the recipient to any other person or body unless it is supplied—

- (a) for the purpose of any enquiry or investigation referred to in sub-paragraph (2) above,

- (b) for the purpose of civil or criminal proceedings, or

- (c) where paragraph (a) or (b) does not apply, to a person to whom the information could be supplied directly by or under the authority of the Board.

- (4) Information may not be supplied under sub-paragraph (3)(b) or (c) without the authority of the Board.

- (5) A person commits an offence if he discloses information supplied to him under this paragraph unless the disclosure is made—

- (a) in accordance with sub-paragraph (3),

- (b) in accordance with an enactment or an order of a court,

- (c) with consent given by or on behalf of the person to whom the information relates, or

- (d) in such a way as to prevent the identification of the person to whom it relates.

- (6) It is a defence for a person charged with an offence under sub-paragraph (5) to prove that he reasonably believed that his disclosure was lawful.

- (7) A person guilty of an offence under sub-paragraph (5) is liable—

- (a) on conviction on indictment, to imprisonment for a term not exceeding two years, to a fine or to both;

- (b) on summary conviction in England and Wales, to imprisonment for a term not exceeding twelve months, to a fine not exceeding the statutory maximum or to both;

- (c) on summary conviction in Scotland or Northern Ireland, to imprisonment for a term not exceeding six months, to a fine not exceeding the statutory maximum or to both.

- (8) In sub-paragraph (2) “*child*” means a person under the age of eighteen and—

- (a) in paragraph (a), “*local authority*” has the meaning given by section 105(1) of the Children Act 1989;

- (b) in paragraph (b), “*local authority*” has the meaning given by section 93(1) of the Children (Scotland) Act 1995; and

- (c) in paragraph (c), “*authority*” has the meaning given by Article 2 of the Children (Northern Ireland) Order 1995 (S.I. 1995/755 (N.I.2)).

- (9) The reference to an enactment in sub-paragraph (5)(b) includes a reference to an enactment comprised in, or in an instrument made under, an Act of the Scottish Parliament.

#### Unauthorised disclosure of information

#### Consequential amendments

#### Transitional provisions

#### Abolition of exclusion of tax exempt persons

#### Administrative arrangements

#### Right not to suffer detriment: Northern Ireland

#### Right not to be unfairly dismissed: Great Britain

#### Right not to be unfairly dismissed: Northern Ireland

#### Determination of penalties by Board

#### Attachment of Earnings Act 1971 (c. 32)

#### Judgments Enforcement (Northern Ireland) Order 1981 (S.I. 1981/226 (N.I. 6))

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

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

#### Debtors (Scotland) Act 1987 (c. 18)

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

#### Child Support Act 1991 (c. 48)

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

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

#### Social Security Administration Act 1992 (c. 5)

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

#### Value Added Tax Act 1994 (c. 23)

#### Children (Scotland) Act 1995 (c. 36)

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

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

#### Finance Act 2000 (c. 17)

#### Social Security Administration Act 1992 (c. 5)

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

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

#### Social Security Act 1998 (c. 14)

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

#### Immigration and Asylum Act 1999 (c. 33)

#### Powers to use information