LegalizeReform history
Tax Credits Act 2002
53 versions
· 2002-07-08
2023-06-29
Tax Credits Act 2002
2022-12-22
Tax Credits Act 2002
2021-01-15
Tax Credits Act 2002
2019-12-02
Tax Credits Act 2002
2018-01-10
Tax Credits Act 2002
2017-11-16
Tax Credits Act 2002
2017-09-27
Tax Credits Act 2002
2017-09-25
Tax Credits Act 2002
2017-04-06
Tax Credits Act 2002
2016-05-01
Tax Credits Act 2002
2016-03-16
Tax Credits Act 2002
2015-04-01
Tax Credits Act 2002
2014-10-13
Tax Credits Act 2002
2014-06-16
Tax Credits Act 2002
2014-04-06
Tax Credits Act 2002
2014-04-02
Tax Credits Act 2002
2013-06-24
Tax Credits Act 2002
2013-04-29
Tax Credits Act 2002
2013-04-06
Tax Credits Act 2002
2012-05-31
Tax Credits Act 2002
2012-05-08
Tax Credits Act 2002
2012-03-01
Tax Credits Act 2002
2010-11-11
Tax Credits Act 2002
2010-08-13
Tax Credits Act 2002
2010-04-12
Tax Credits Act 2002
2010-04-06
Tax Credits Act 2002
2010-04-01
Tax Credits Act 2002
2009-07-21
Tax Credits Act 2002
2009-06-01
Tax Credits Act 2002
2009-04-01
Tax Credits Act 2002
2009-01-26
Tax Credits Act 2002
2008-11-03
Tax Credits Act 2002
2008-10-07
Tax Credits Act 2002
Changes on 2008-10-07
@@ -986,9 +986,9 @@
- (1) Section 20BA of the Taxes Management Act 1970 (c. 9) (orders for delivery of documents) applies (with Schedule 1AA and section 20BB) in relation to offences involving fraud in connection with, or in relation to, tax credits as in relation to offences involving serious fraud in connection with, or in relation to, tax.
- (2) Section 20C (entry with warrant to obtain documents) of that Act applies (with section 20CC) in relation to offences involving serious fraud in connection with, or in relation to, tax credits as in relation to offences involving serious fraud in connection with, or in relation to, tax (but subject to the modification provided by subsection (3)).
- (3) Subsection (1A) of section 20C applies by virtue of subsection (2) as if the references to the proper assessment or collection of tax were to the proper award or payment of a tax credit.
- (2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- (3) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- (4) Any regulations under Schedule 1AA to the Taxes Management Act 1970 which are in force immediately before the commencement of subsection (1) apply, subject to any necessary modifications, for the purposes of that Schedule as they apply by virtue of that subsection (until amended or revoked).
@@ -2053,7 +2053,7 @@
##### 26
In section 37(2) (widowed mother’s allowance), for “81(2)” substitute “ 77(5) ”.
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
##### 27
@@ -2061,7 +2061,7 @@
##### 28
In section 39A(3) (widowed parent’s allowance), for “81(2)” substitute “ 77(5) ”.
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
##### 29
@@ -2123,7 +2123,7 @@
##### 38
In section 37(2) (widowed mother’s allowance), for “81(2)” substitute “ 77(5) ”.
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
##### 39
@@ -2131,7 +2131,7 @@
##### 40
In section 39A(3) (widowed parent’s allowance), for “81(2)” substitute “ 77(5) ”.
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
##### 41
@@ -2677,578 +2677,588 @@
## SCHEDULE 6
#### Introductory
#### Functions of Commissioners for Revenue and Customs
#### Claims
#### Liability of officers for sums paid to employers
#### Period of awards
#### Rights of employees
#### Annual reports
#### Recovery of overpayments
#### Incorrect statements etc.
#### Functions transferred to Treasury
#### Functions transferred to Treasury
#### Abolition of exclusion of tax exempt persons
#### Transitional provisions
#### Functions transferred to Board
#### Administrative arrangements
#### Right not to suffer detriment: Northern Ireland
#### Right not to be unfairly dismissed: Great Britain
#### Right not to suffer detriment: Northern Ireland
#### Determination of penalties by Board
#### Attachment of Earnings Act 1971 (c. 32)
#### Judgments Enforcement (Northern Ireland) Order 1981 (S.I. 1981/226 (N.I. 6))
#### Magistrates’ Courts (Northern Ireland) Order 1981 (S.I. 1981/1675 (N.I. 26))
#### Legal Aid (Scotland) Act 1986 (c. 47)
#### Debtors (Scotland) Act 1987 (c. 18)
#### Child Support (Northern Ireland) Order 1991 (S.I. 1991/2628 (N.I. 23))
#### Social Security Contributions and Benefits Act 1992 (c. 4)
#### Child Support (Northern Ireland) Order 1991 (S.I. 1991/2628 (N.I. 23))
#### Social Security Contributions and Benefits Act 1992 (c. 4)
#### Social Security Administration Act 1992 (c. 5)
#### Social Security Contributions and Benefits (Northern Ireland) Act 1992 (c. 7)
#### Value Added Tax Act 1994 (c. 23)
#### Children (Scotland) Act 1995 (c. 36)
#### Finance Act 2000 (c. 17)
#### Social Security Administration Act 1992 (c. 5)
#### Finance Act 2000 (c. 17)
#### Social Security Administration Act 1992 (c. 5)
#### Social Security Contributions and Benefits (Northern Ireland) Act 1992 (c. 7)
#### Social Security Administration (Northern Ireland) Act 1992 (c. 8)
#### Social Security Act 1998 (c. 14)
#### Social Security (Northern Ireland) Order 1998 (S.I. 1998/1506 (N.I. 10))
#### Provision of information by Board for purposes relating to welfare of children
#### Exchange of information between Board and Secretary of State or Northern Ireland Departments
#### Provision of information by Board for purposes relating to welfare of children
##### 10A
- (1) This paragraph applies to information, other than information relating to a person’s income, which is held for the purposes of functions relating to tax credits, child benefit or guardian’s allowance—
- (a) by the Board, or
- (b) by a person providing services to the Board, in connection with the provision of those services.
- (2) Information to which this paragraph applies may be supplied to—
- (a) a local authority in England and Wales for use for the purpose of any enquiry or investigation under Part 5 of the Children Act 1989 relating to the welfare of a child;
- (b) a local authority in Scotland for use for the purpose of any enquiry or investigation under Chapter 3 of Part 2 of the Children (Scotland) Act 1995 relating to the welfare of a child;
- (c) an authority in Northern Ireland for use for the purpose of any enquiry or investigation under Part 6 of the Children (Northern Ireland) Order 1995 (S.I. 1995/755 (N.I.2)) relating to the welfare of a child.
- (3) Information supplied under this paragraph is not to be supplied by the recipient to any other person or body unless it is supplied—
- (a) for the purpose of any enquiry or investigation referred to in sub-paragraph (2) above,
- (b) for the purpose of civil or criminal proceedings, or
- (c) where paragraph (a) or (b) does not apply, to a person to whom the information could be supplied directly by or under the authority of the Board.
- (4) Information may not be supplied under sub-paragraph (3)(b) or (c) without the authority of the Board.
- (5) A person commits an offence if he discloses information supplied to him under this paragraph unless the disclosure is made—
- (a) in accordance with sub-paragraph (3),
- (b) in accordance with an enactment or an order of a court,
- (c) with consent given by or on behalf of the person to whom the information relates, or
- (d) in such a way as to prevent the identification of the person to whom it relates.
- (6) It is a defence for a person charged with an offence under sub-paragraph (5) to prove that he reasonably believed that his disclosure was lawful.
- (7) A person guilty of an offence under sub-paragraph (5) is liable—
- (a) on conviction on indictment, to imprisonment for a term not exceeding two years, to a fine or to both;
- (b) on summary conviction in England and Wales, to imprisonment for a term not exceeding twelve months, to a fine not exceeding the statutory maximum or to both;
- (c) on summary conviction in Scotland or Northern Ireland, to imprisonment for a term not exceeding six months, to a fine not exceeding the statutory maximum or to both.
- (8) In sub-paragraph (2) “*child*” means a person under the age of eighteen and—
- (a) in paragraph (a), “*local authority*” has the meaning given by section 105(1) of the Children Act 1989;
- (b) in paragraph (b), “*local authority*” has the meaning given by section 93(1) of the Children (Scotland) Act 1995; and
- (c) in paragraph (c), “*authority*” has the meaning given by Article 2 of the Children (Northern Ireland) Order 1995 (S.I. 1995/755 (N.I.2)).
- (9) The reference to an enactment in sub-paragraph (5)(b) includes a reference to an enactment comprised in, or in an instrument made under, an Act of the Scottish Parliament.
#### Unauthorised disclosure of information
#### Consequential amendments
## Editorial notes
[^c17826441]: Act modified (temp. from 1.1.2003) by [The Tax Credits (Appeals) (No. 2) Regulations 2002 (S.I. 2002/3196)](https://www.legislation.gov.uk/uksi/2002/3196), [regs. 1(2)](https://www.legislation.gov.uk/uksi/2002/3196/regulation/1/2), [24](https://www.legislation.gov.uk/uksi/2002/3196/regulation/24), [25](https://www.legislation.gov.uk/uksi/2002/3196/regulation/25)
[^c17781611]: S. 1 partly in force; s. 1 not in force at Royal Assent, see s. 61; s. 1(1)(2) in force at 9.7.2002 by [S.I. 2002/1727](https://www.legislation.gov.uk/uksi/2002/1727), [art. 2](https://www.legislation.gov.uk/uksi/2002/1727/article/2); s. 1(3)(e) in force at 6.4.2003 by [S.I. 2003/938](https://www.legislation.gov.uk/uksi/2003/938), [art. 2](https://www.legislation.gov.uk/uksi/2003/938/article/2) (with [art. 3](https://www.legislation.gov.uk/uksi/2003/938/article/3) and with savings in [S.R. 2003/212](https://www.legislation.gov.uk/nisr/2003/212), [art. 2](https://www.legislation.gov.uk/nisr/2003/212/article/2)); s. 1(3)(a)(f) in force at 6.4.2003 and s. 1(3)(b)(c) in force at 8.4.2003 by [S.I. 2003/962](https://www.legislation.gov.uk/uksi/2003/962), [art. 2(3)(a)(4)(a)](https://www.legislation.gov.uk/uksi/2003/962/article/2/3/a/4/a)
[^c17783691]: S. 3 partly in force; s. 3 not in force at Royal Assent, see s. 61; s. 3(1)(3) in force for certain purposes at 9.7.2002, 1.8.2002 and 1.1.2003 and otherwise in force at 6.4.2003, s. 3(2) in force at 1.1.2003, s. 3(4) in force for certain purposes at 1.8.2002 and s. 3(5)-(8) in force at 9.7.2002 by [S.I. 2002/1727](https://www.legislation.gov.uk/uksi/2002/1727), [art. 2](https://www.legislation.gov.uk/uksi/2002/1727/article/2)
[^c17790741]: S. 4 wholly in force; s. 4 not in force at Royal Assent, see s. 61; s. 4(1) in force at 9.7.2002 and s. 4(2) in force at 1.8. 2002 by [S.I. 2002/1727](https://www.legislation.gov.uk/uksi/2002/1727), [art. 2](https://www.legislation.gov.uk/uksi/2002/1727/article/2)
[^c17790751]: S. 5 wholly in force at 6.4.2003; s. 5 not in force at Royal Assent, see s. 61; s. 5(1) in force and s. 5(3) in force for certain purposes at 1.1.2003 and s. 5(2) in force and s. 5(3) otherwise in force at 6.4.2003 by [S.I. 2002/1727](https://www.legislation.gov.uk/uksi/2002/1727), [art. 2](https://www.legislation.gov.uk/uksi/2002/1727/article/2)
[^c17790771]: S. 7 wholy in force at 6.4.2003; s. 7 not in force at Royal Assent, see s. 61; s. 7(1)-(5) in force for certain purposes at 9.7.2002, 1.8.2002 and 1.1.2003 and otherwise in force at 6.4.2003, s. 7(6)-(9) in force at 9.7.2002 and s. 7(10) in force at 1.8.2002 by [S.I. 2002/1727](https://www.legislation.gov.uk/uksi/2002/1727), [art. 2](https://www.legislation.gov.uk/uksi/2002/1727/article/2) (with [art. 3](https://www.legislation.gov.uk/uksi/2002/1727/article/3) (as substituted ([20](https://www.legislation.gov.uk/uksi/2002/1727/article/20).[8](https://www.legislation.gov.uk/uksi/2002/1727/article/8).[2002](https://www.legislation.gov.uk/uksi/2002/1727/article/2002)) by [S.I. 2002/2158](https://www.legislation.gov.uk/uksi/2002/2158), [art. 2](https://www.legislation.gov.uk/uksi/2002/2158/article/2)))
[^c17790791]: S. 8 wholly in force at 6.4.2003; s. 8 not in force at Royal Assent, see s. 61; s. 8 in force for certain purposes at 9.7.2002, 1.8.2002 and 1.1.2003 and otherwise in force at 6.4.2003 by [S.I. 2002/1727](https://www.legislation.gov.uk/uksi/2002/1727), [art. 2](https://www.legislation.gov.uk/uksi/2002/1727/article/2)
[^c17821791]: S. 9 wholly in force at 6.4.2003; s. 9 not in force at Royal Assent, see s. 61; s. 9 in force for certain purposes at 9.7.2002, 1.8.2002 and 1.1.2003 and otherwise in force at 6.4.2003 by [S.I. 2002/1727](https://www.legislation.gov.uk/uksi/2002/1727), [art. 2](https://www.legislation.gov.uk/uksi/2002/1727/article/2)
[^c17822011]: S. 10 wholly in force at 6.4.2003; s. 10 not in force at Royal Assent, see s. 61; s. 10 in force for certain purposes at 9.7.2002, 1.8.2002 and 1.1.2003 and otherwise in force at 6.4.2003 by [S.I. 2002/1727](https://www.legislation.gov.uk/uksi/2002/1727), [art. 2](https://www.legislation.gov.uk/uksi/2002/1727/article/2)
[^c17822261]: S. 11 wholly in force at 6.4.2003; s. 11 not in force at Royal Assent, see s. 61; s. 11 in force for certain purposes at 9.7.2002, 1.8.2002 and 1.1.2003 and otherwise in force at 6.4.2003 by [S.I. 2002/1727](https://www.legislation.gov.uk/uksi/2002/1727), [art. 2](https://www.legislation.gov.uk/uksi/2002/1727/article/2)
[^c17822271]: S. 12 wholly in force at 6.4.2003; s. 12 not in force at Royal Assent, see s. 61; s. 12(6)-(8) in force at 9.7.2002 and s. 12(1)-(5) in force for certain purposes at 9.7.2002, 1.8.2002 and 1.1.2003 and otherwise in force at 6.4.2003 by [S.I. 2002/1727](https://www.legislation.gov.uk/uksi/2002/1727), [art. 2](https://www.legislation.gov.uk/uksi/2002/1727/article/2)
[^c17822281]: S. 13 wholly in force at 6.4.2003; s. 13 not in force at Royal Assent, see s. 61; s. 13 in force for certain purposes at 9.7.2002, 1.8.2002 and 1.1.2003 and otherwise in force at 6.4.2003 by [S.I. 2002/1727](https://www.legislation.gov.uk/uksi/2002/1727), [art. 2](https://www.legislation.gov.uk/uksi/2002/1727/article/2)
[^c17822441]: S. 14 wholly in force at 1.1.2003; s. 14 not in force at Royal Assent, see s. 61; s. 14(2) in force for certain purposes at 9.7.2002 and otherwise in force at 1.8.2002 and s. 14(1)(3) in force at 1.1.2003 by [S.I. 2002/1727](https://www.legislation.gov.uk/uksi/2002/1727), [art. 2](https://www.legislation.gov.uk/uksi/2002/1727/article/2)
[^c18665821]: S. 15 wholly in force at 1.1.2003; s. 15 not in force at Royal Assent, see s. 61; s. 15(2) in force for certain purposes at 9.7.2002 and otherwise in force at 1.8.2002 and s. 15(1) in force at 1.1.2003 by [S.I. 2002/1727](https://www.legislation.gov.uk/uksi/2002/1727), [art. 2](https://www.legislation.gov.uk/uksi/2002/1727/article/2)
[^c17822471]: S. 16 wholly in force at 1.1.2003; s. 16 not in force at Royal Assent, see s. 61; s. 16(3) in force for certain purposes at 9.7.2002 and s. 16 in force in so far as not already in force at 1.1.2003 by [S.I. 2002/1727](https://www.legislation.gov.uk/uksi/2002/1727), [art. 2](https://www.legislation.gov.uk/uksi/2002/1727/article/2)
[^c17823021]: S. 17 whollly in force at 6.4.2003; s. 17 not in force at Royal Assent, see s. 61; s. 17(10) in force at 9.7.2002 and s. 17(1)-(9) in force at 6.4.2003 by [S.I. 2002/1727](https://www.legislation.gov.uk/uksi/2002/1727), [art. 2](https://www.legislation.gov.uk/uksi/2002/1727/article/2)
[^c17823051]: S. 19 wholly in force at 6.4.2003; s. 19 not in force at Royal Assent, see s. 61; s. 19(2) in force for certain purposes at 9.7.2002 and s. 19 in force in so far as not already in force at 6.4.2003 by [S.I. 2002/1727](https://www.legislation.gov.uk/uksi/2002/1727), [art. 2](https://www.legislation.gov.uk/uksi/2002/1727/article/2)
[^c17823121]: S. 23 wholly in force at 6.4.2003; s. 23 not in force at Royal Assent, see s. 61; s. 23 in force for certain purposes at 1.1.2003 and otherwise in force at 6.4.2003 by [S.I. 2002/1727](https://www.legislation.gov.uk/uksi/2002/1727), [art. 2](https://www.legislation.gov.uk/uksi/2002/1727/article/2)
[^c17823171]: S. 24 wholly in force at 6.4.2003; s. 24 not in force at Royal Assent, see s. 61; s. 24 in force for certain purposes at 9.7.2002, 1.8.2002 and 1.1.2003 and otherwise in force at 6.4.2003 by [S.I. 2002/1727](https://www.legislation.gov.uk/uksi/2002/1727), [art. 2](https://www.legislation.gov.uk/uksi/2002/1727/article/2)
[^c17823231]: S. 25 wholly in force at 6.4.2003; s. 25 not in force at Royal Assent, see s. 61; s. 25(1)(2)(6)(7) in force and s. 25(5) in force for certain purposes at 9.7.2002 and s. 25 in force in so far as not already in force at 6.4.2003 by [S.I. 2002/1727](https://www.legislation.gov.uk/uksi/2002/1727), [art. 2](https://www.legislation.gov.uk/uksi/2002/1727/article/2)
[^c22566461]: Words in s. 25(1) substituted (with effect in accordance with [s. 723(1)](https://www.legislation.gov.uk/ukpga/2003/1/section/723/1) of the amending Act) by [Income Tax (Earnings and Pensions) Act 2003 (c. 1)](https://www.legislation.gov.uk/ukpga/2003/1), [s. 722](https://www.legislation.gov.uk/ukpga/2003/1/section/722), [Sch. 6 para. 265(2)](https://www.legislation.gov.uk/ukpga/2003/1/schedule/6/paragraph/265/2) (with [Sch. 7](https://www.legislation.gov.uk/ukpga/2003/1/schedule/7))
[^c22566481]: Words in s. 25(5) substituted (with effect in accordance with [s. 723(1)](https://www.legislation.gov.uk/ukpga/2003/1/section/723/1) of the amending Act) by [Income Tax (Earnings and Pensions) Act 2003 (c. 1)](https://www.legislation.gov.uk/ukpga/2003/1), [s. 722](https://www.legislation.gov.uk/ukpga/2003/1/section/722), [Sch. 6 para. 265(3)](https://www.legislation.gov.uk/ukpga/2003/1/schedule/6/paragraph/265/3) (with [Sch. 7](https://www.legislation.gov.uk/ukpga/2003/1/schedule/7))
[^c22566501]: S. 25(6) repealed (with effect in accordance with s. 723(1) of the repealing Act) by [Income Tax (Earnings and Pensions) Act 2003 (c. 1)](https://www.legislation.gov.uk/ukpga/2003/1), [ss. 722](https://www.legislation.gov.uk/ukpga/2003/1/section/722), [724(1)](https://www.legislation.gov.uk/ukpga/2003/1/section/724/1), [Sch. 6 para. 265(4)](https://www.legislation.gov.uk/ukpga/2003/1/schedule/6/paragraph/265/4), [Sch. 8 Pt. 1](https://www.legislation.gov.uk/ukpga/2003/1/schedule/8/part/1) (with [Sch. 7](https://www.legislation.gov.uk/ukpga/2003/1/schedule/7))
[^c22566521]: Words in s. 29(5) substituted (with effect in accordance with s. 723(1) of the repealing Act) by [Income Tax (Earnings and Pensions) Act 2003 (c. 1)](https://www.legislation.gov.uk/ukpga/2003/1), [s. 722](https://www.legislation.gov.uk/ukpga/2003/1/section/722), [Sch. 6 para. 266](https://www.legislation.gov.uk/ukpga/2003/1/schedule/6/paragraph/266) (with [Sch. 7](https://www.legislation.gov.uk/ukpga/2003/1/schedule/7))
[^c17823771]: S. 30 wholly in force at 6.4.2003; s. 30 not in force at Royal Assent, see s. 61; s. 30 in force for certain purposes at 1.1.2003 and otherwise in force at 6.4.2003 by [S.I. 2002/1727](https://www.legislation.gov.uk/uksi/2002/1727), [art. 2](https://www.legislation.gov.uk/uksi/2002/1727/article/2)
[^c17823781]: S. 31 wholly in force at 6.4.2003; s. 31 not in force at Royal Assent, see s. 61; s. 31 in force for certain purposes at 1.8.2002 and 1.1.2003 and otherwise in force at 6.4.2003 by [S.I. 2002/1727](https://www.legislation.gov.uk/uksi/2002/1727), [art. 2](https://www.legislation.gov.uk/uksi/2002/1727/article/2)
[^c17823791]: S. 32 wholly in force at 6.4.2003; s. 32 not in force at Royal Assent, see s. 61; s. 32 in force for certain purposes at 1.8.2002 and 1.1.2003 and otherwise in force at 6.4.2003 by [S.I. 2002/1727](https://www.legislation.gov.uk/uksi/2002/1727), [art. 2](https://www.legislation.gov.uk/uksi/2002/1727/article/2)
[^c17823881]: S. 34 wholly in force at 6.4.2003; s. 34 not in force at Royal Assent, see s. 61; s. 34 in force for certain purposes at 1.8.2002 and 1.1.2003 and otherwise in force at 6.4.2003 by [S.I. 2002/1727](https://www.legislation.gov.uk/uksi/2002/1727), [art. 2](https://www.legislation.gov.uk/uksi/2002/1727/article/2)
[^c17823941]: S. 37 wholly in force at 6.4.2003; s. 37 not in force at Royal Assent, see s. 61; s. 37(2)(5) in force for certain purposes at 9.7.2002, s. 37(5)(6) in force for certain purposes at 1.8.2002 and 1.1.2003 and s. 37 in force in so far as not already in force at 6.4.2003 by [S.I. 2002/1727](https://www.legislation.gov.uk/uksi/2002/1727), [art. 2](https://www.legislation.gov.uk/uksi/2002/1727/article/2)
[^c17824451]: S. 38 wholly in force at 6.4.2003; s. 38 not in force at Royal Assent, see s. 61; s. 38 in force for certain purposes at 1.9.2002 and 1.1.2003 and otherwise in force at 6.4.2003 by [S.I.2002/1727](https://www.legislation.gov.uk/uksi/2002/1727), [art. 2](https://www.legislation.gov.uk/uksi/2002/1727/article/2)
[^c17825071]: S. 39 wholly in force at 6.4.2003; s. 39 not in force at Royal Assent, see s. 61; s. 39 in force for certain purposes at 1.9.2002 and 1.1.2003 and otherwise in force at 6.4.2003 by [S.I.2002/1727](https://www.legislation.gov.uk/uksi/2002/1727), [art. 2](https://www.legislation.gov.uk/uksi/2002/1727/article/2)
[^c17826521]: S. 39(1) modified (temp. from 1.1.2003) by [The Tax Credits (Appeals) (No. 2) Regulations 2002 (S.I. 2002/3196)](https://www.legislation.gov.uk/uksi/2002/3196), [regs. 1(2)](https://www.legislation.gov.uk/uksi/2002/3196/regulation/1/2), [4](https://www.legislation.gov.uk/uksi/2002/3196/regulation/4), [5](https://www.legislation.gov.uk/uksi/2002/3196/regulation/5)
[^c17828071]: S. 39(1) modified (temp. from 1.1.2003) by [The Tax Credits (Appeals) Regulations (Northern Ireland) 2002 (S.R. 2002/403)](https://www.legislation.gov.uk/nisr/2002/403), [regs. 1(2)](https://www.legislation.gov.uk/nisr/2002/403/regulation/1/2), [4](https://www.legislation.gov.uk/nisr/2002/403/regulation/4), [5](https://www.legislation.gov.uk/nisr/2002/403/regulation/5)
[^c22566061]: S. 47 wholly in force at 8.4.2003; s. 47 not in force at Royal Assent, see s. 61; s. 47 in force for certain purposes at 1.4.2003 and 6.4.2003 and otherwise in force at 8.4.2003 by [S.I. 2003/962](https://www.legislation.gov.uk/uksi/2003/962), [art. 2(2)(3)(b)(4)(b)](https://www.legislation.gov.uk/uksi/2003/962/article/2/2/3/b/4/b)
[^c22566441]: Pt. 1 modified (6.4.2003) by [The Tax Credits (Immigration) Regulations 2003 (S.I. 2003/653)](https://www.legislation.gov.uk/uksi/2003/653), [regs. 1](https://www.legislation.gov.uk/uksi/2003/653/regulation/1), [4](https://www.legislation.gov.uk/uksi/2003/653/regulation/4) (as amended (6.4.2003 immediately after the coming into force of [S.I. 2003/738](https://www.legislation.gov.uk/uksi/2003/738)) by [S.I. 2003/742](https://www.legislation.gov.uk/uksi/2003/742), [regs. 1(1)](https://www.legislation.gov.uk/uksi/2003/742/regulation/1/1), [56](https://www.legislation.gov.uk/uksi/2003/742/regulation/56) (with [reg. 1(2)](https://www.legislation.gov.uk/uksi/2003/742/regulation/1/2))
[^c22566451]: Pt. 1 modified (6.4.2003 immediately after the coming into force of [S.I. 2003/738](https://www.legislation.gov.uk/uksi/2003/738)) by [The Tax Credits (Polygamous Marriages) Regulations 2003 (S.I. 2003/742)](https://www.legislation.gov.uk/uksi/2003/742), [regs. 1(1)](https://www.legislation.gov.uk/uksi/2003/742/regulation/1/1), [3-21](https://www.legislation.gov.uk/uksi/2003/742/regulation/3) (as amended (6.4.2017) by [S.I. 2017/387](https://www.legislation.gov.uk/uksi/2017/387), [regs. 1](https://www.legislation.gov.uk/uksi/2017/387/regulation/1), [7](https://www.legislation.gov.uk/uksi/2017/387/regulation/7))
[^c22566071]: S. 49 wholly in force at 7.4.2003; s. 49 not in force at Royal Assent, see s. 61; s. 49 in force for certain purposes at 1.4.2003 and otherwise in force at 7.4.2003 by [S.I. 2003/392](https://www.legislation.gov.uk/uksi/2003/392), [art. 2](https://www.legislation.gov.uk/uksi/2003/392/article/2)
[^c22566081]: [S. 50](https://www.legislation.gov.uk/ukpga/2002/21/section/50) wholly in force at 7.4.2003; [s. 50](https://www.legislation.gov.uk/ukpga/2002/21/section/50) not in force at Royal Assent, see [s. 61](https://www.legislation.gov.uk/ukpga/2002/21/section/61); [s. 50](https://www.legislation.gov.uk/ukpga/2002/21/section/50) in force for certain purposes at 1.4.2003 and otherwise in force at 7.4.2003 by [S.I. 2003/392](https://www.legislation.gov.uk/uksi/2003/392), [art. 2](https://www.legislation.gov.uk/uksi/2003/392/article/2)
[^c22566091]: [S. 51](https://www.legislation.gov.uk/ukpga/2002/21/section/51) wholly in force at 7.4.2003; [s. 51](https://www.legislation.gov.uk/ukpga/2002/21/section/51) not in force at Royal Assent, see [s. 61](https://www.legislation.gov.uk/ukpga/2002/21/section/61); [s. 51](https://www.legislation.gov.uk/ukpga/2002/21/section/51) in force for certain purposes at 26.2.2003 and 1.4.2003 and otherwise in force at 7.4.2003 by [S.I. 2003/392](https://www.legislation.gov.uk/uksi/2003/392), [art. 2](https://www.legislation.gov.uk/uksi/2003/392/article/2)
[^c22566101]: [S. 52](https://www.legislation.gov.uk/ukpga/2002/21/section/52) wholly in force at 7.4.2003; [s. 52](https://www.legislation.gov.uk/ukpga/2002/21/section/52) not in force at Royal Assent, see [s. 61](https://www.legislation.gov.uk/ukpga/2002/21/section/61); [s. 52](https://www.legislation.gov.uk/ukpga/2002/21/section/52) in force for certain purposes at 26.2.2003 and 1.4.2003 and otherwise in force at 7.4.2003 by [S.I. 2003/392](https://www.legislation.gov.uk/uksi/2003/392), [art. 2](https://www.legislation.gov.uk/uksi/2003/392/article/2)
[^c1974431]: [S. 54](https://www.legislation.gov.uk/ukpga/2002/21/section/54) wholly in force at 7.4.2003; [s. 54(1)(2)](https://www.legislation.gov.uk/ukpga/2002/21/section/54/1/2) in force at Royal Assent, see [s. 61](https://www.legislation.gov.uk/ukpga/2002/21/section/61); [s. 54(3)-(10)](https://www.legislation.gov.uk/ukpga/2002/21/section/54/3) in force for certain purposes at 26.2.2003 and 1.4.2003 and otherwise in force at 7.4.2003 by [S.I. 2003/392](https://www.legislation.gov.uk/uksi/2003/392), [art. 2](https://www.legislation.gov.uk/uksi/2003/392/article/2)
[^c22566121]: [S. 55](https://www.legislation.gov.uk/ukpga/2002/21/section/55) wholly in force at 7.4.2003; [s. 55](https://www.legislation.gov.uk/ukpga/2002/21/section/55) not in force at Royal Assent, see [s. 61](https://www.legislation.gov.uk/ukpga/2002/21/section/61); [s. 55](https://www.legislation.gov.uk/ukpga/2002/21/section/55) in force for certain purposes at 26.2.2003 and 1.4.2003 and otherwise in force at 7.4.2003 by [S.I. 2003/392](https://www.legislation.gov.uk/uksi/2003/392), [art. 2](https://www.legislation.gov.uk/uksi/2003/392/article/2)
[^c22566131]: [S. 56](https://www.legislation.gov.uk/ukpga/2002/21/section/56) wholly in force at 7.4.2003; [s. 56](https://www.legislation.gov.uk/ukpga/2002/21/section/56) not in force at Royal Assent, see [s. 61](https://www.legislation.gov.uk/ukpga/2002/21/section/61); [s. 56](https://www.legislation.gov.uk/ukpga/2002/21/section/56) in force for certain purposes at 26.2.2003 and 1.4.2003 and otherwise in force at 7.4.2003 by [S.I. 2003/392](https://www.legislation.gov.uk/uksi/2003/392), [art. 2](https://www.legislation.gov.uk/uksi/2003/392/article/2) (with [art. 3](https://www.legislation.gov.uk/uksi/2003/392/article/3))
[^c22566141]: [S. 57](https://www.legislation.gov.uk/ukpga/2002/21/section/57) wholly in force at 7.4.2003; [s. 57](https://www.legislation.gov.uk/ukpga/2002/21/section/57) not in force at Royal Assent, see [s. 61](https://www.legislation.gov.uk/ukpga/2002/21/section/61); [s. 57](https://www.legislation.gov.uk/ukpga/2002/21/section/57) in force for certain purposes at 26.2.2003 and 1.4.2003 and otherwise in force at 7.4.2003 by [S.I. 2003/392](https://www.legislation.gov.uk/uksi/2003/392), [art. 2](https://www.legislation.gov.uk/uksi/2003/392/article/2)
[^c17826021]: [S. 58](https://www.legislation.gov.uk/ukpga/2002/21/section/58) wholly in force at 26.2.2003; [s. 58](https://www.legislation.gov.uk/ukpga/2002/21/section/58) not in force at Royal Assent, see [s. 61](https://www.legislation.gov.uk/ukpga/2002/21/section/61); [s. 58](https://www.legislation.gov.uk/ukpga/2002/21/section/58) in force for certain purposes at 9.7.2002 by [S.I. 2002/1727](https://www.legislation.gov.uk/uksi/2002/1727), [art. 2](https://www.legislation.gov.uk/uksi/2002/1727/article/2); [s. 58](https://www.legislation.gov.uk/ukpga/2002/21/section/58) in force in so far as not already in force at 26.2.2003 by [S.I. 2003/392](https://www.legislation.gov.uk/uksi/2003/392), [art. 2](https://www.legislation.gov.uk/uksi/2003/392/article/2)
[^c17826031]: [S. 59](https://www.legislation.gov.uk/ukpga/2002/21/section/59) wholly in force at 1.4.2003; [s. 59](https://www.legislation.gov.uk/ukpga/2002/21/section/59) not in force at Royal Assent, see [s. 61](https://www.legislation.gov.uk/ukpga/2002/21/section/61); [s. 59](https://www.legislation.gov.uk/ukpga/2002/21/section/59) in force for certain purposes at 1.8.2002 by [S.I. 2002/1727](https://www.legislation.gov.uk/uksi/2002/1727), [art. 2](https://www.legislation.gov.uk/uksi/2002/1727/article/2); [s. 59](https://www.legislation.gov.uk/ukpga/2002/21/section/59) in force for certain purposes at 26.2.2003 and otherwise in force at 1.4.2003 by [S.I. 2003/392](https://www.legislation.gov.uk/uksi/2003/392), [art. 2](https://www.legislation.gov.uk/uksi/2003/392/article/2)
[^c17826071]: [S. 60](https://www.legislation.gov.uk/ukpga/2002/21/section/60) partly in force; [s. 60](https://www.legislation.gov.uk/ukpga/2002/21/section/60) not in force at Royal Assent, see [s. 61](https://www.legislation.gov.uk/ukpga/2002/21/section/61); [s. 60](https://www.legislation.gov.uk/ukpga/2002/21/section/60) in force for certain purposes at 27.8.2002 and after the expiry of a period of 26 weeks from the date of commencement of the award for certain further purposes by [S.I. 2002/1727](https://www.legislation.gov.uk/uksi/2002/1727), [art. 2](https://www.legislation.gov.uk/uksi/2002/1727/article/2); [s. 60](https://www.legislation.gov.uk/ukpga/2002/21/section/60) in force for certain purposes at 26.2.2003, 1.4.2003 and 7.4.2003 by [S.I. 2003/392](https://www.legislation.gov.uk/uksi/2003/392), [art. 2](https://www.legislation.gov.uk/uksi/2003/392/article/2); [s. 60](https://www.legislation.gov.uk/ukpga/2002/21/section/60) in force for certain purposes at 6.4.2003 by [S.I. 2003/938](https://www.legislation.gov.uk/uksi/2003/938), [art. 2](https://www.legislation.gov.uk/uksi/2003/938/article/2), [Sch.](https://www.legislation.gov.uk/uksi/2003/938/schedule) (with [art. 3](https://www.legislation.gov.uk/uksi/2003/938/article/3)) and by S.I 2003/962, {art. 2(3)(c)} (with savings in [S.R. 2003/212](https://www.legislation.gov.uk/nisr/2003/212), [art. 2](https://www.legislation.gov.uk/nisr/2003/212/article/2)); [s. 60](https://www.legislation.gov.uk/ukpga/2002/21/section/60) in force for certain further purposes at 8.4.2003 by [S.I. 2003/962](https://www.legislation.gov.uk/uksi/2003/962), [art. 2(4)(c)](https://www.legislation.gov.uk/uksi/2003/962/article/2/4/c)
[^c17781521]: [S. 61](https://www.legislation.gov.uk/ukpga/2002/21/section/61) power partly exercised: different dates appointed for specified provisions by {[S.I. 2002/1727](https://www.legislation.gov.uk/uksi/2002/1727)}, art. 2, {[S.I. 2003/392](https://www.legislation.gov.uk/uksi/2003/392)}, art. 2, {[S.I. 2003/938](https://www.legislation.gov.uk/uksi/2003/938)}, art. 2, Sch. and {[S.I. 2003/962](https://www.legislation.gov.uk/uksi/2003/962)}, art. 2
[^c18666101]: [Sch. 2](https://www.legislation.gov.uk/ukpga/2002/21/schedule/2) wholly in force at 6.4.2003; [Sch. 2](https://www.legislation.gov.uk/ukpga/2002/21/schedule/2) not in force at Royal Assent, see [s. 61](https://www.legislation.gov.uk/ukpga/2002/21/section/61); [Sch. 2](https://www.legislation.gov.uk/ukpga/2002/21/schedule/2) in force for certain purposes at 1.8.2002 and 1.1.2003 and otherwise in force at 6.4.2003 by [S.I. 2002/1727](https://www.legislation.gov.uk/uksi/2002/1727), [art. 2](https://www.legislation.gov.uk/uksi/2002/1727/article/2)
[^c18666131]: [Sch. 2](https://www.legislation.gov.uk/ukpga/2002/21/schedule/2) wholly in force at 6.4.2003; [Sch. 2](https://www.legislation.gov.uk/ukpga/2002/21/schedule/2) not in force at Royal Assent, see [s. 61](https://www.legislation.gov.uk/ukpga/2002/21/section/61); [Sch. 2](https://www.legislation.gov.uk/ukpga/2002/21/schedule/2) in force for certain purposes at 1.8.2002 and 1.1.2003 and otherwise in force at 6.4.2003 by [S.I. 2002/1727](https://www.legislation.gov.uk/uksi/2002/1727), [art. 2](https://www.legislation.gov.uk/uksi/2002/1727/article/2)
[^c18666141]: Sch. 2 wholly in force at 6.4.2003; Sch. 2 not in force at Royal Assent, see s. 61; Sch. 2 in force for certain purposes at 1.8.2002 and 1.1.2003 and otherwise in force at 6.4.2003 by [S.I. 2002/1727](https://www.legislation.gov.uk/uksi/2002/1727), [art. 2](https://www.legislation.gov.uk/uksi/2002/1727/article/2)
[^c18666151]: [Sch. 2](https://www.legislation.gov.uk/ukpga/2002/21/schedule/2) wholly in force at 6.4.2003; [Sch. 2](https://www.legislation.gov.uk/ukpga/2002/21/schedule/2) not in force at Royal Assent, see [s. 61](https://www.legislation.gov.uk/ukpga/2002/21/section/61); [Sch. 2](https://www.legislation.gov.uk/ukpga/2002/21/schedule/2) in force for certain purposes at 1.8.2002 and 1.1.2003 and otherwise in force at 6.4.2003 by [S.I. 2002/1727](https://www.legislation.gov.uk/uksi/2002/1727), [art. 2](https://www.legislation.gov.uk/uksi/2002/1727/article/2)
[^c18666161]: [Sch. 2](https://www.legislation.gov.uk/ukpga/2002/21/schedule/2) wholly in force at 6.4.2003; [Sch. 2](https://www.legislation.gov.uk/ukpga/2002/21/schedule/2) not in force at Royal Assent, see [s. 61](https://www.legislation.gov.uk/ukpga/2002/21/section/61); [Sch. 2](https://www.legislation.gov.uk/ukpga/2002/21/schedule/2) in force for certain purposes at 1.8.2002 and 1.1.2003 and otherwise in force at 6.4.2003 by [S.I. 2002/1727](https://www.legislation.gov.uk/uksi/2002/1727), [art. 2](https://www.legislation.gov.uk/uksi/2002/1727/article/2)
[^c18666171]: Sch. 2 wholly in force at 6.4.2003; Sch. 2 not in force at Royal Assent, see s. 61; Sch. 2 in force for certain purposes at 1.8.2002 and 1.1.2003 and otherwise in force at 6.4.2003 by [S.I. 2002/1727](https://www.legislation.gov.uk/uksi/2002/1727), [art. 2](https://www.legislation.gov.uk/uksi/2002/1727/article/2)
[^c18666181]: [Sch. 2](https://www.legislation.gov.uk/ukpga/2002/21/schedule/2) wholly in force at 6.4.2003; [Sch. 2](https://www.legislation.gov.uk/ukpga/2002/21/schedule/2) not in force at Royal Assent, see [s. 61](https://www.legislation.gov.uk/ukpga/2002/21/section/61); [Sch. 2](https://www.legislation.gov.uk/ukpga/2002/21/schedule/2) in force for certain purposes at 1.8.2002 and 1.1.2003 and otherwise in force at 6.4.2003 by [S.I. 2002/1727](https://www.legislation.gov.uk/uksi/2002/1727), [art. 2](https://www.legislation.gov.uk/uksi/2002/1727/article/2)
[^c22566561]: Sch. 3 para. 14 repealed (with effect in accordance with s. 723(1) of the repealing Act) by [Income Tax (Earnings and Pensions) Act 2003 (c. 1)](https://www.legislation.gov.uk/ukpga/2003/1), [s. 724(1)](https://www.legislation.gov.uk/ukpga/2003/1/section/724/1), [Sch. 8 Pt. 1](https://www.legislation.gov.uk/ukpga/2003/1/schedule/8/part/1) (with [Sch. 7](https://www.legislation.gov.uk/ukpga/2003/1/schedule/7))
[^c22566201]: [Sch. 4](https://www.legislation.gov.uk/ukpga/2002/21/schedule/4) wholly in force at 7.4.2003; [Sch. 4](https://www.legislation.gov.uk/ukpga/2002/21/schedule/4) not in force at Royal Assent, see [s. 61](https://www.legislation.gov.uk/ukpga/2002/21/section/61); [Sch. 4](https://www.legislation.gov.uk/ukpga/2002/21/schedule/4) in force for certain purposes at 26.2.2003 and 1.4.2003 and otherwise in force at 7.4.2003 by [S.I. 2003/392](https://www.legislation.gov.uk/uksi/2003/392), [art. 2](https://www.legislation.gov.uk/uksi/2003/392/article/2)
[^c22566211]: [Sch. 4](https://www.legislation.gov.uk/ukpga/2002/21/schedule/4) wholly in force at 7.4.2003; [Sch. 4](https://www.legislation.gov.uk/ukpga/2002/21/schedule/4) not in force at Royal Assent, see [s. 61](https://www.legislation.gov.uk/ukpga/2002/21/section/61); [Sch. 4](https://www.legislation.gov.uk/ukpga/2002/21/schedule/4) in force for certain purposes at 26.2.2003 and 1.4.2003 and otherwise in force at 7.4.2003 by [S.I. 2003/392](https://www.legislation.gov.uk/uksi/2003/392), [art. 2](https://www.legislation.gov.uk/uksi/2003/392/article/2)
[^c22566221]: [Sch. 4](https://www.legislation.gov.uk/ukpga/2002/21/schedule/4) wholly in force at 7.4.2003; [Sch. 4](https://www.legislation.gov.uk/ukpga/2002/21/schedule/4) not in force at Royal Assent, see [s. 61](https://www.legislation.gov.uk/ukpga/2002/21/section/61); [Sch. 4](https://www.legislation.gov.uk/ukpga/2002/21/schedule/4) in force for certain purposes at 26.2.2003 and 1.4.2003 and otherwise in force at 7.4.2003 by [S.I. 2003/392](https://www.legislation.gov.uk/uksi/2003/392), [art. 2](https://www.legislation.gov.uk/uksi/2003/392/article/2)
[^c22566231]: [Sch. 4](https://www.legislation.gov.uk/ukpga/2002/21/schedule/4) wholly in force at 7.4.2003; [Sch. 4](https://www.legislation.gov.uk/ukpga/2002/21/schedule/4) not in force at Royal Assent, see [s. 61](https://www.legislation.gov.uk/ukpga/2002/21/section/61); [Sch. 4](https://www.legislation.gov.uk/ukpga/2002/21/schedule/4) in force for certain purposes at 26.2.2003 and 1.4.2003 and otherwise in force at 7.4.2003 by [S.I. 2003/392](https://www.legislation.gov.uk/uksi/2003/392), [art. 2](https://www.legislation.gov.uk/uksi/2003/392/article/2)
[^c22566241]: [Sch. 4](https://www.legislation.gov.uk/ukpga/2002/21/schedule/4) wholly in force at 7.4.2003; [Sch. 4](https://www.legislation.gov.uk/ukpga/2002/21/schedule/4) not in force at Royal Assent, see [s. 61](https://www.legislation.gov.uk/ukpga/2002/21/section/61); [Sch. 4](https://www.legislation.gov.uk/ukpga/2002/21/schedule/4) in force for certain purposes at 26.2.2003 and 1.4.2003 and otherwise in force at 7.4.2003 by [S.I. 2003/392](https://www.legislation.gov.uk/uksi/2003/392), [art. 2](https://www.legislation.gov.uk/uksi/2003/392/article/2)
[^c22566251]: [Sch. 4](https://www.legislation.gov.uk/ukpga/2002/21/schedule/4) wholly in force at 7.4.2003; [Sch. 4](https://www.legislation.gov.uk/ukpga/2002/21/schedule/4) not in force at Royal Assent, see [s. 61](https://www.legislation.gov.uk/ukpga/2002/21/section/61); [Sch. 4](https://www.legislation.gov.uk/ukpga/2002/21/schedule/4) in force for certain purposes at 26.2.2003 and 1.4.2003 and otherwise in force at 7.4.2003 by [S.I. 2003/392](https://www.legislation.gov.uk/uksi/2003/392), [art. 2](https://www.legislation.gov.uk/uksi/2003/392/article/2)
[^c22566261]: [Sch. 4](https://www.legislation.gov.uk/ukpga/2002/21/schedule/4) wholly in force at 7.4.2003; [Sch. 4](https://www.legislation.gov.uk/ukpga/2002/21/schedule/4) not in force at Royal Assent, see [s. 61](https://www.legislation.gov.uk/ukpga/2002/21/section/61); [Sch. 4](https://www.legislation.gov.uk/ukpga/2002/21/schedule/4) in force for certain purposes at 26.2.2003 and 1.4.2003 and otherwise in force at 7.4.2003 by [S.I. 2003/392](https://www.legislation.gov.uk/uksi/2003/392), [art. 2](https://www.legislation.gov.uk/uksi/2003/392/article/2)
[^c22566271]: [Sch. 4](https://www.legislation.gov.uk/ukpga/2002/21/schedule/4) wholly in force at 7.4.2003; [Sch. 4](https://www.legislation.gov.uk/ukpga/2002/21/schedule/4) not in force at Royal Assent, see [s. 61](https://www.legislation.gov.uk/ukpga/2002/21/section/61); [Sch. 4](https://www.legislation.gov.uk/ukpga/2002/21/schedule/4) in force for certain purposes at 26.2.2003 and 1.4.2003 and otherwise in force at 7.4.2003 by [S.I. 2003/392](https://www.legislation.gov.uk/uksi/2003/392), [art. 2](https://www.legislation.gov.uk/uksi/2003/392/article/2)
[^c22566291]: [Sch. 4](https://www.legislation.gov.uk/ukpga/2002/21/schedule/4) wholly in force at 7.4.2003; [Sch. 4](https://www.legislation.gov.uk/ukpga/2002/21/schedule/4) not in force at Royal Assent, see [s. 61](https://www.legislation.gov.uk/ukpga/2002/21/section/61); [Sch. 4](https://www.legislation.gov.uk/ukpga/2002/21/schedule/4) in force for certain purposes at 26.2.2003 and 1.4.2003 and otherwise in force at 7.4.2003 by [S.I. 2003/392](https://www.legislation.gov.uk/uksi/2003/392), [art. 2](https://www.legislation.gov.uk/uksi/2003/392/article/2)
[^c22566311]: [Sch. 4](https://www.legislation.gov.uk/ukpga/2002/21/schedule/4) wholly in force at 7.4.2003; [Sch. 4](https://www.legislation.gov.uk/ukpga/2002/21/schedule/4) not in force at Royal Assent, see [s. 61](https://www.legislation.gov.uk/ukpga/2002/21/section/61); [Sch. 4](https://www.legislation.gov.uk/ukpga/2002/21/schedule/4) in force for certain purposes at 26.2.2003 and 1.4.2003 and otherwise in force at 7.4.2003 by [S.I. 2003/392](https://www.legislation.gov.uk/uksi/2003/392), [art. 2](https://www.legislation.gov.uk/uksi/2003/392/article/2)
[^c22566321]: [Sch. 4](https://www.legislation.gov.uk/ukpga/2002/21/schedule/4) wholly in force at 7.4.2003; [Sch. 4](https://www.legislation.gov.uk/ukpga/2002/21/schedule/4) not in force at Royal Assent, see [s. 61](https://www.legislation.gov.uk/ukpga/2002/21/section/61); [Sch. 4](https://www.legislation.gov.uk/ukpga/2002/21/schedule/4) in force for certain purposes at 26.2.2003 and 1.4.2003 and otherwise in force at 7.4.2003 by [S.I. 2003/392](https://www.legislation.gov.uk/uksi/2003/392), [art. 2](https://www.legislation.gov.uk/uksi/2003/392/article/2)
[^c22566331]: [Sch. 4](https://www.legislation.gov.uk/ukpga/2002/21/schedule/4) wholly in force at 7.4.2003; [Sch. 4](https://www.legislation.gov.uk/ukpga/2002/21/schedule/4) not in force at Royal Assent, see [s. 61](https://www.legislation.gov.uk/ukpga/2002/21/section/61); [Sch. 4](https://www.legislation.gov.uk/ukpga/2002/21/schedule/4) in force for certain purposes at 26.2.2003 and 1.4.2003 and otherwise in force at 7.4.2003 by [S.I. 2003/392](https://www.legislation.gov.uk/uksi/2003/392), [art. 2](https://www.legislation.gov.uk/uksi/2003/392/article/2)
[^c22566341]: [Sch. 4](https://www.legislation.gov.uk/ukpga/2002/21/schedule/4) wholly in force at 7.4.2003; [Sch. 4](https://www.legislation.gov.uk/ukpga/2002/21/schedule/4) not in force at Royal Assent, see [s. 61](https://www.legislation.gov.uk/ukpga/2002/21/section/61); [Sch. 4](https://www.legislation.gov.uk/ukpga/2002/21/schedule/4) in force for certain purposes at 26.2.2003 and 1.4.2003 and otherwise in force at 7.4.2003 by [S.I. 2003/392](https://www.legislation.gov.uk/uksi/2003/392), [art. 2](https://www.legislation.gov.uk/uksi/2003/392/article/2)
[^c22566351]: [Sch. 4](https://www.legislation.gov.uk/ukpga/2002/21/schedule/4) wholly in force at 7.4.2003; [Sch. 4](https://www.legislation.gov.uk/ukpga/2002/21/schedule/4) not in force at Royal Assent, see [s. 61](https://www.legislation.gov.uk/ukpga/2002/21/section/61); [Sch. 4](https://www.legislation.gov.uk/ukpga/2002/21/schedule/4) in force for certain purposes at 26.2.2003 and 1.4.2003 and otherwise in force at 7.4.2003 by [S.I. 2003/392](https://www.legislation.gov.uk/uksi/2003/392), [art. 2](https://www.legislation.gov.uk/uksi/2003/392/article/2)
[^c22566361]: [Sch. 4](https://www.legislation.gov.uk/ukpga/2002/21/schedule/4) wholly in force at 7.4.2003; [Sch. 4](https://www.legislation.gov.uk/ukpga/2002/21/schedule/4) not in force at Royal Assent, see [s. 61](https://www.legislation.gov.uk/ukpga/2002/21/section/61); [Sch. 4](https://www.legislation.gov.uk/ukpga/2002/21/schedule/4) in force for certain purposes at 26.2.2003 and 1.4.2003 and otherwise in force at 7.4.2003 by [S.I. 2003/392](https://www.legislation.gov.uk/uksi/2003/392), [art. 2](https://www.legislation.gov.uk/uksi/2003/392/article/2)
[^c22566371]: [Sch. 4](https://www.legislation.gov.uk/ukpga/2002/21/schedule/4) wholly in force at 7.4.2003; [Sch. 4](https://www.legislation.gov.uk/ukpga/2002/21/schedule/4) not in force at Royal Assent, see [s. 61](https://www.legislation.gov.uk/ukpga/2002/21/section/61); [Sch. 4](https://www.legislation.gov.uk/ukpga/2002/21/schedule/4) in force for certain purposes at 26.2.2003 and 1.4.2003 and otherwise in force at 7.4.2003 by [S.I. 2003/392](https://www.legislation.gov.uk/uksi/2003/392), [art. 2](https://www.legislation.gov.uk/uksi/2003/392/article/2)
[^c22566381]: [Sch. 4](https://www.legislation.gov.uk/ukpga/2002/21/schedule/4) wholly in force at 7.4.2003; [Sch. 4](https://www.legislation.gov.uk/ukpga/2002/21/schedule/4) not in force at Royal Assent, see [s. 61](https://www.legislation.gov.uk/ukpga/2002/21/section/61); [Sch. 4](https://www.legislation.gov.uk/ukpga/2002/21/schedule/4) in force for certain purposes at 26.2.2003 and 1.4.2003 and otherwise in force at 7.4.2003 by [S.I. 2003/392](https://www.legislation.gov.uk/uksi/2003/392), [art. 2](https://www.legislation.gov.uk/uksi/2003/392/article/2)
[^c22566391]: [Sch. 4](https://www.legislation.gov.uk/ukpga/2002/21/schedule/4) wholly in force at 7.4.2003; [Sch. 4](https://www.legislation.gov.uk/ukpga/2002/21/schedule/4) not in force at Royal Assent, see [s. 61](https://www.legislation.gov.uk/ukpga/2002/21/section/61); [Sch. 4](https://www.legislation.gov.uk/ukpga/2002/21/schedule/4) in force for certain purposes at 26.2.2003 and 1.4.2003 and otherwise in force at 7.4.2003 by [S.I. 2003/392](https://www.legislation.gov.uk/uksi/2003/392), [art. 2](https://www.legislation.gov.uk/uksi/2003/392/article/2)
[^c22566401]: [Sch. 4](https://www.legislation.gov.uk/ukpga/2002/21/schedule/4) wholly in force at 7.4.2003; [Sch. 4](https://www.legislation.gov.uk/ukpga/2002/21/schedule/4) not in force at Royal Assent, see [s. 61](https://www.legislation.gov.uk/ukpga/2002/21/section/61); [Sch. 4](https://www.legislation.gov.uk/ukpga/2002/21/schedule/4) in force for certain purposes at 26.2.2003 and 1.4.2003 and otherwise in force at 7.4.2003 by [S.I. 2003/392](https://www.legislation.gov.uk/uksi/2003/392), [art. 2](https://www.legislation.gov.uk/uksi/2003/392/article/2)
[^c22566411]: [Sch. 4](https://www.legislation.gov.uk/ukpga/2002/21/schedule/4) wholly in force at 7.4.2003; [Sch. 4](https://www.legislation.gov.uk/ukpga/2002/21/schedule/4) not in force at Royal Assent, see [s. 61](https://www.legislation.gov.uk/ukpga/2002/21/section/61); [Sch. 4](https://www.legislation.gov.uk/ukpga/2002/21/schedule/4) in force for certain purposes at 26.2.2003 and 1.4.2003 and otherwise in force at 7.4.2003 by [S.I. 2003/392](https://www.legislation.gov.uk/uksi/2003/392), [art. 2](https://www.legislation.gov.uk/uksi/2003/392/article/2)
[^c22566421]: [Sch. 4](https://www.legislation.gov.uk/ukpga/2002/21/schedule/4) wholly in force at 7.4.2003; [Sch. 4](https://www.legislation.gov.uk/ukpga/2002/21/schedule/4) not in force at Royal Assent, see [s. 61](https://www.legislation.gov.uk/ukpga/2002/21/section/61); [Sch. 4](https://www.legislation.gov.uk/ukpga/2002/21/schedule/4) in force for certain purposes at 26.2.2003 and 1.4.2003 and otherwise in force at 7.4.2003 by [S.I. 2003/392](https://www.legislation.gov.uk/uksi/2003/392), [art. 2](https://www.legislation.gov.uk/uksi/2003/392/article/2)
[^c18672351]: [Sch. 5](https://www.legislation.gov.uk/ukpga/2002/21/schedule/5) wholly in force at 1.4.2003; [Sch. 5](https://www.legislation.gov.uk/ukpga/2002/21/schedule/5) not in force at Royal Assent, see [s. 61](https://www.legislation.gov.uk/ukpga/2002/21/section/61); [Sch. 5](https://www.legislation.gov.uk/ukpga/2002/21/schedule/5) in force for certain purposes at 1.8.2002 by [S.I. 2002/1727](https://www.legislation.gov.uk/uksi/2002/1727), [art. 2](https://www.legislation.gov.uk/uksi/2002/1727/article/2); [Sch. 5](https://www.legislation.gov.uk/ukpga/2002/21/schedule/5) in force for certain further purposes at 26.2.2003 and otherwise in force at 1.4.2003 by [S.I. 2003/392](https://www.legislation.gov.uk/uksi/2003/392), [art. 2](https://www.legislation.gov.uk/uksi/2003/392/article/2)
[^c18672371]: [Sch. 5](https://www.legislation.gov.uk/ukpga/2002/21/schedule/5) wholly in force at 1.4.2003; [Sch. 5](https://www.legislation.gov.uk/ukpga/2002/21/schedule/5) not in force at Royal Assent, see [s. 61](https://www.legislation.gov.uk/ukpga/2002/21/section/61); [Sch. 5](https://www.legislation.gov.uk/ukpga/2002/21/schedule/5) in force for certain purposes at 1.8.2002 by [S.I. 2002/1727](https://www.legislation.gov.uk/uksi/2002/1727), [art. 2](https://www.legislation.gov.uk/uksi/2002/1727/article/2); [Sch. 5](https://www.legislation.gov.uk/ukpga/2002/21/schedule/5) in force for certain further purposes at 26.2.2003 and otherwise in force at 1.4.2003 by [S.I. 2003/392](https://www.legislation.gov.uk/uksi/2003/392), [art. 2](https://www.legislation.gov.uk/uksi/2003/392/article/2)
[^c18672381]: [Sch. 5](https://www.legislation.gov.uk/ukpga/2002/21/schedule/5) wholly in force at 1.4.2003; [Sch. 5](https://www.legislation.gov.uk/ukpga/2002/21/schedule/5) not in force at Royal Assent, see [s. 61](https://www.legislation.gov.uk/ukpga/2002/21/section/61); [Sch. 5](https://www.legislation.gov.uk/ukpga/2002/21/schedule/5) in force for certain purposes at 1.8.2002 by [S.I. 2002/1727](https://www.legislation.gov.uk/uksi/2002/1727), [art. 2](https://www.legislation.gov.uk/uksi/2002/1727/article/2); [Sch. 5](https://www.legislation.gov.uk/ukpga/2002/21/schedule/5) in force for certain further purposes at 26.2.2003 and otherwise in force at 1.4.2003 by [S.I. 2003/392](https://www.legislation.gov.uk/uksi/2003/392), [art. 2](https://www.legislation.gov.uk/uksi/2003/392/article/2)
[^c18672391]: [Sch. 5](https://www.legislation.gov.uk/ukpga/2002/21/schedule/5) wholly in force at 1.4.2003; [Sch. 5](https://www.legislation.gov.uk/ukpga/2002/21/schedule/5) not in force at Royal Assent, see [s. 61](https://www.legislation.gov.uk/ukpga/2002/21/section/61); [Sch. 5](https://www.legislation.gov.uk/ukpga/2002/21/schedule/5) in force for certain purposes at 1.8.2002 by [S.I. 2002/1727](https://www.legislation.gov.uk/uksi/2002/1727), [art. 2](https://www.legislation.gov.uk/uksi/2002/1727/article/2); [Sch. 5](https://www.legislation.gov.uk/ukpga/2002/21/schedule/5) in force for certain further purposes at 26.2.2003 and otherwise in force at 1.4.2003 by [S.I. 2003/392](https://www.legislation.gov.uk/uksi/2003/392), [art. 2](https://www.legislation.gov.uk/uksi/2003/392/article/2)
[^c18672401]: [Sch. 5](https://www.legislation.gov.uk/ukpga/2002/21/schedule/5) wholly in force at 1.4.2003; [Sch. 5](https://www.legislation.gov.uk/ukpga/2002/21/schedule/5) not in force at Royal Assent, see [s. 61](https://www.legislation.gov.uk/ukpga/2002/21/section/61); [Sch. 5](https://www.legislation.gov.uk/ukpga/2002/21/schedule/5) in force for certain purposes at 1.8.2002 by [S.I. 2002/1727](https://www.legislation.gov.uk/uksi/2002/1727), [art. 2](https://www.legislation.gov.uk/uksi/2002/1727/article/2); [Sch. 5](https://www.legislation.gov.uk/ukpga/2002/21/schedule/5) in force for certain further purposes at 26.2.2003 and otherwise in force at 1.4.2003 by [S.I. 2003/392](https://www.legislation.gov.uk/uksi/2003/392), [art. 2](https://www.legislation.gov.uk/uksi/2003/392/article/2)
[^c18672411]: [Sch. 5](https://www.legislation.gov.uk/ukpga/2002/21/schedule/5) wholly in force at 1.4.2003; [Sch. 5](https://www.legislation.gov.uk/ukpga/2002/21/schedule/5) not in force at Royal Assent, see [s. 61](https://www.legislation.gov.uk/ukpga/2002/21/section/61); [Sch. 5](https://www.legislation.gov.uk/ukpga/2002/21/schedule/5) in force for certain purposes at 1.8.2002 by [S.I. 2002/1727](https://www.legislation.gov.uk/uksi/2002/1727), [art. 2](https://www.legislation.gov.uk/uksi/2002/1727/article/2); [Sch. 5](https://www.legislation.gov.uk/ukpga/2002/21/schedule/5) in force for certain further purposes at 26.2.2003 and otherwise in force at 1.4.2003 by [S.I. 2003/392](https://www.legislation.gov.uk/uksi/2003/392), [art. 2](https://www.legislation.gov.uk/uksi/2003/392/article/2)
[^c18672421]: [Sch. 5](https://www.legislation.gov.uk/ukpga/2002/21/schedule/5) wholly in force at 1.4.2003; [Sch. 5](https://www.legislation.gov.uk/ukpga/2002/21/schedule/5) not in force at Royal Assent, see [s. 61](https://www.legislation.gov.uk/ukpga/2002/21/section/61); [Sch. 5](https://www.legislation.gov.uk/ukpga/2002/21/schedule/5) in force for certain purposes at 1.8.2002 by [S.I. 2002/1727](https://www.legislation.gov.uk/uksi/2002/1727), [art. 2](https://www.legislation.gov.uk/uksi/2002/1727/article/2); [Sch. 5](https://www.legislation.gov.uk/ukpga/2002/21/schedule/5) in force for certain further purposes at 26.2.2003 and otherwise in force at 1.4.2003 by [S.I. 2003/392](https://www.legislation.gov.uk/uksi/2003/392), [art. 2](https://www.legislation.gov.uk/uksi/2003/392/article/2)
[^c18672431]: [Sch. 5](https://www.legislation.gov.uk/ukpga/2002/21/schedule/5) wholly in force at 1.4.2003; [Sch. 5](https://www.legislation.gov.uk/ukpga/2002/21/schedule/5) not in force at Royal Assent, see [s. 61](https://www.legislation.gov.uk/ukpga/2002/21/section/61); [Sch. 5](https://www.legislation.gov.uk/ukpga/2002/21/schedule/5) in force for certain purposes at 1.8.2002 by [S.I. 2002/1727](https://www.legislation.gov.uk/uksi/2002/1727), [art. 2](https://www.legislation.gov.uk/uksi/2002/1727/article/2); [Sch. 5](https://www.legislation.gov.uk/ukpga/2002/21/schedule/5) in force for certain further purposes at 26.2.2003 and otherwise in force at 1.4.2003 by [S.I. 2003/392](https://www.legislation.gov.uk/uksi/2003/392), [art. 2](https://www.legislation.gov.uk/uksi/2003/392/article/2)
[^c18672441]: [Sch. 5](https://www.legislation.gov.uk/ukpga/2002/21/schedule/5) wholly in force at 1.4.2003; [Sch. 5](https://www.legislation.gov.uk/ukpga/2002/21/schedule/5) not in force at Royal Assent, see [s. 61](https://www.legislation.gov.uk/ukpga/2002/21/section/61); [Sch. 5](https://www.legislation.gov.uk/ukpga/2002/21/schedule/5) in force for certain purposes at 1.8.2002 by [S.I. 2002/1727](https://www.legislation.gov.uk/uksi/2002/1727), [art. 2](https://www.legislation.gov.uk/uksi/2002/1727/article/2); [Sch. 5](https://www.legislation.gov.uk/ukpga/2002/21/schedule/5) in force for certain further purposes at 26.2.2003 and otherwise in force at 1.4.2003 by [S.I. 2003/392](https://www.legislation.gov.uk/uksi/2003/392), [art. 2](https://www.legislation.gov.uk/uksi/2003/392/article/2)
[^c18672451]: [Sch. 5](https://www.legislation.gov.uk/ukpga/2002/21/schedule/5) wholly in force at 1.4.2003; [Sch. 5](https://www.legislation.gov.uk/ukpga/2002/21/schedule/5) not in force at Royal Assent, see [s. 61](https://www.legislation.gov.uk/ukpga/2002/21/section/61); [Sch. 5](https://www.legislation.gov.uk/ukpga/2002/21/schedule/5) in force for certain purposes at 1.8.2002 by [S.I. 2002/1727](https://www.legislation.gov.uk/uksi/2002/1727), [art. 2](https://www.legislation.gov.uk/uksi/2002/1727/article/2); [Sch. 5](https://www.legislation.gov.uk/ukpga/2002/21/schedule/5) in force for certain further purposes at 26.2.2003 and otherwise in force at 1.4.2003 by [S.I. 2003/392](https://www.legislation.gov.uk/uksi/2003/392), [art. 2](https://www.legislation.gov.uk/uksi/2003/392/article/2)
[^c18672461]: [Sch. 5](https://www.legislation.gov.uk/ukpga/2002/21/schedule/5) wholly in force at 1.4.2003; [Sch. 5](https://www.legislation.gov.uk/ukpga/2002/21/schedule/5) not in force at Royal Assent, see [s. 61](https://www.legislation.gov.uk/ukpga/2002/21/section/61); [Sch. 5](https://www.legislation.gov.uk/ukpga/2002/21/schedule/5) in force for certain purposes at 1.8.2002 by [S.I. 2002/1727](https://www.legislation.gov.uk/uksi/2002/1727), [art. 2](https://www.legislation.gov.uk/uksi/2002/1727/article/2); [Sch. 5](https://www.legislation.gov.uk/ukpga/2002/21/schedule/5) in force for certain further purposes at 26.2.2003 and otherwise in force at 1.4.2003 by [S.I. 2003/392](https://www.legislation.gov.uk/uksi/2003/392), [art. 2](https://www.legislation.gov.uk/uksi/2003/392/article/2)
[^c18672471]: [Sch. 5](https://www.legislation.gov.uk/ukpga/2002/21/schedule/5) wholly in force at 1.4.2003; [Sch. 5](https://www.legislation.gov.uk/ukpga/2002/21/schedule/5) not in force at Royal Assent, see [s. 61](https://www.legislation.gov.uk/ukpga/2002/21/section/61); [Sch. 5](https://www.legislation.gov.uk/ukpga/2002/21/schedule/5) in force for certain purposes at 1.8.2002 by [S.I. 2002/1727](https://www.legislation.gov.uk/uksi/2002/1727), [art. 2](https://www.legislation.gov.uk/uksi/2002/1727/article/2); [Sch. 5](https://www.legislation.gov.uk/ukpga/2002/21/schedule/5) in force for certain further purposes at 26.2.2003 and otherwise in force at 1.4.2003 by [S.I. 2003/392](https://www.legislation.gov.uk/uksi/2003/392), [art. 2](https://www.legislation.gov.uk/uksi/2003/392/article/2)
[^c22566571]: Sch. 5 para. 10A inserted (15.11.2004) by [Children Act 2004 (c. 31)](https://www.legislation.gov.uk/ukpga/2004/31), [ss. 63](https://www.legislation.gov.uk/ukpga/2004/31/section/63), [67(7)(k)](https://www.legislation.gov.uk/ukpga/2004/31/section/67/7/k)
[^c17826111]: [Sch. 6](https://www.legislation.gov.uk/ukpga/2002/21/schedule/6) partly in force; [Sch. 6](https://www.legislation.gov.uk/ukpga/2002/21/schedule/6) not in force at Royal Assent, see [s. 61](https://www.legislation.gov.uk/ukpga/2002/21/section/61); [Sch. 6](https://www.legislation.gov.uk/ukpga/2002/21/schedule/6) in force for certain purposes at 27.8.2002 and after the expiry of a period of 26 weeks from the date of commencement of the award for certain further purposes by [S.I. 2002/1727](https://www.legislation.gov.uk/uksi/2002/1727), [art. 2](https://www.legislation.gov.uk/uksi/2002/1727/article/2); [Sch. 6](https://www.legislation.gov.uk/ukpga/2002/21/schedule/6) in force for certain purposes at 26.2.2003, 1.4.2003 and 7.4.2003 by [S.I. 2003/392](https://www.legislation.gov.uk/uksi/2003/392), [art. 2](https://www.legislation.gov.uk/uksi/2003/392/article/2); [Sch. 6](https://www.legislation.gov.uk/ukpga/2002/21/schedule/6) in force for certain purposes at 6.4.2003 by [S.I. 2003/938](https://www.legislation.gov.uk/uksi/2003/938), [art. 2](https://www.legislation.gov.uk/uksi/2003/938/article/2), [Sch.](https://www.legislation.gov.uk/uksi/2003/938/schedule) (with [art. 3](https://www.legislation.gov.uk/uksi/2003/938/article/3)) and by [S.I. 2003/962](https://www.legislation.gov.uk/uksi/2003/962), [art. 2(3)(e)](https://www.legislation.gov.uk/uksi/2003/962/article/2/3/e), [Sch. 1](https://www.legislation.gov.uk/uksi/2003/962/schedule/1) (with [arts. 3](https://www.legislation.gov.uk/uksi/2003/962/article/3), [4](https://www.legislation.gov.uk/uksi/2003/962/article/4) and with savings and transitional provisions in [S.R. 2003/212](https://www.legislation.gov.uk/nisr/2003/212), [arts. 2](https://www.legislation.gov.uk/nisr/2003/212/article/2), [4](https://www.legislation.gov.uk/nisr/2003/212/article/4)); [Sch. 6](https://www.legislation.gov.uk/ukpga/2002/21/schedule/6) in force for certain further purposes at 8.4.2003 by [S.I. 2003/962](https://www.legislation.gov.uk/uksi/2003/962), [art. 2(4)(e)](https://www.legislation.gov.uk/uksi/2003/962/article/2/4/e), [Sch. 2](https://www.legislation.gov.uk/uksi/2003/962/schedule/2) (with [arts. 3-5](https://www.legislation.gov.uk/uksi/2003/962/article/3))
[^key-d763a8eeb2487028fa09a8dc072d67a7]: S. 5(2) excluded (17.3.2005) by [Tax Credits Act 2002 (Transitional Provisions) Order 2005 (S.I. 2005/773)](https://www.legislation.gov.uk/uksi/2005/773), [art. 6](https://www.legislation.gov.uk/uksi/2005/773/article/6)
[^key-79c0fb7ee1dfe66e343d13e7b3c81fc8]: Sch. 3 para. 2 repealed (1.4.2005) by [Courts Act 2003 (c. 39)](https://www.legislation.gov.uk/ukpga/2003/39), [s. 110(1)](https://www.legislation.gov.uk/ukpga/2003/39/section/110/1), [Sch. 10](https://www.legislation.gov.uk/ukpga/2003/39/schedule/10); [S.I. 2005/910](https://www.legislation.gov.uk/uksi/2005/910), [art. 3(aa)](https://www.legislation.gov.uk/uksi/2005/910/article/3/aa)
[^key-68e9138f2b014106f41e9508f7389d48]: S. 6 modified (8.4.2005) by [Tax Credits Notification of Changes of Circumstances (Civil Partnership) (Transitional Provisions) Order 2005 (S.I. 2005/828)](https://www.legislation.gov.uk/uksi/2005/828), [arts. 1](https://www.legislation.gov.uk/uksi/2005/828/article/1), [2](https://www.legislation.gov.uk/uksi/2005/828/article/2)
[^key-fe9112bc1c5c2aaa101265fe38244804]: S. 2 substituted (18.4.2005) by [Commissioners for Revenue and Customs Act 2005 (c. 11)](https://www.legislation.gov.uk/ukpga/2005/11), [s. 53(1)](https://www.legislation.gov.uk/ukpga/2005/11/section/53/1), [Sch. 4 para. 88](https://www.legislation.gov.uk/ukpga/2005/11/schedule/4/paragraph/88); [S.I. 2005/1126](https://www.legislation.gov.uk/uksi/2005/1126), [art. 2(2)(h)](https://www.legislation.gov.uk/uksi/2005/1126/article/2/2/h)
[^key-4717affa7d4dd49ea5f1dfd576cc2fc5]: S. 40(1)(a) repealed (18.4.2005) by [Commissioners for Revenue and Customs Act 2005 (c. 11)](https://www.legislation.gov.uk/ukpga/2005/11), [s. 53(1)](https://www.legislation.gov.uk/ukpga/2005/11/section/53/1), [Sch. 4 para. 89](https://www.legislation.gov.uk/ukpga/2005/11/schedule/4/paragraph/89), [Sch. 5](https://www.legislation.gov.uk/ukpga/2005/11/schedule/5); [S.I. 2005/1126](https://www.legislation.gov.uk/uksi/2005/1126), [art. 2(2)(h)(i)](https://www.legislation.gov.uk/uksi/2005/1126/article/2/2/h/i)
[^key-24fd110dc579e2df4ed661caca52bafb]: [S. 53](https://www.legislation.gov.uk/ukpga/2002/21/section/53) substituted (18.4.2005) by [Commissioners for Revenue and Customs Act 2005 (c. 11)](https://www.legislation.gov.uk/ukpga/2005/11), [s. 53(1)](https://www.legislation.gov.uk/ukpga/2005/11/section/53/1), [Sch. 4 para. 90](https://www.legislation.gov.uk/ukpga/2005/11/schedule/4/paragraph/90); [S.I. 2005/1126](https://www.legislation.gov.uk/uksi/2005/1126), [art. 2(2)(h)](https://www.legislation.gov.uk/uksi/2005/1126/article/2/2/h)
[^key-47a1b14f588a7e228464e7a1f4f4612a]: Sch. 5 para. 2 repealed (18.4.2005) by [Commissioners for Revenue and Customs Act 2005 (c. 11)](https://www.legislation.gov.uk/ukpga/2005/11), [s. 53(1)](https://www.legislation.gov.uk/ukpga/2005/11/section/53/1), [Sch. 4 para. 91](https://www.legislation.gov.uk/ukpga/2005/11/schedule/4/paragraph/91), [Sch. 5](https://www.legislation.gov.uk/ukpga/2005/11/schedule/5); [S.I. 2005/1126](https://www.legislation.gov.uk/uksi/2005/1126), [art. 2(2)(h)(i)](https://www.legislation.gov.uk/uksi/2005/1126/article/2/2/h/i)
[^key-48154f955b45241ac67590a3f9ca0a9b]: Word in s. 11(6)(b) substituted (5.12.2005) by [Civil Partnership Act 2004 (c. 33)](https://www.legislation.gov.uk/ukpga/2004/33), [s. 263(8)(d)](https://www.legislation.gov.uk/ukpga/2004/33/section/263/8/d), [Sch. 24 para. 145](https://www.legislation.gov.uk/ukpga/2004/33/schedule/24/paragraph/145); [S.I. 2005/3175](https://www.legislation.gov.uk/uksi/2005/3175), [art. 2(1)](https://www.legislation.gov.uk/uksi/2005/3175/article/2/1), [Sch. 1](https://www.legislation.gov.uk/uksi/2005/3175/schedule/1)
[^key-326f9a33a744b6137f29416a55c7c7a2]: Words in s. 11(6)(c) substituted (5.12.2005) by [Civil Partnership Act 2004 (c. 33)](https://www.legislation.gov.uk/ukpga/2004/33), [s. 263(8)(d)](https://www.legislation.gov.uk/ukpga/2004/33/section/263/8/d), [Sch. 24 para. 145](https://www.legislation.gov.uk/ukpga/2004/33/schedule/24/paragraph/145); [S.I. 2005/3175](https://www.legislation.gov.uk/uksi/2005/3175), [art. 2(1)](https://www.legislation.gov.uk/uksi/2005/3175/article/2/1), [Sch. 1](https://www.legislation.gov.uk/uksi/2005/3175/schedule/1)
[^key-521f7e04342433938e8918cfa563b023]: Word in s. 17(10)(b) substituted (5.12.2005) by [Civil Partnership Act 2004 (c. 33)](https://www.legislation.gov.uk/ukpga/2004/33), [s. 263(8)(d)](https://www.legislation.gov.uk/ukpga/2004/33/section/263/8/d), [Sch. 24 para. 145](https://www.legislation.gov.uk/ukpga/2004/33/schedule/24/paragraph/145); [S.I. 2005/3175](https://www.legislation.gov.uk/uksi/2005/3175), [art. 2(1)](https://www.legislation.gov.uk/uksi/2005/3175/article/2/1), [Sch. 1](https://www.legislation.gov.uk/uksi/2005/3175/schedule/1)
[^key-15c04a9e0c7be01d10806e2498bb22d9]: Words in s. 17(10)(b) substituted (5.12.2005) by [Civil Partnership Act 2004 (c. 33)](https://www.legislation.gov.uk/ukpga/2004/33), [s. 263(8)(d)](https://www.legislation.gov.uk/ukpga/2004/33/section/263/8/d), [Sch. 24 para. 146](https://www.legislation.gov.uk/ukpga/2004/33/schedule/24/paragraph/146); [S.I. 2005/3175](https://www.legislation.gov.uk/uksi/2005/3175), [art. 2(1)](https://www.legislation.gov.uk/uksi/2005/3175/article/2/1), [Sch. 1](https://www.legislation.gov.uk/uksi/2005/3175/schedule/1)
[^key-b6ac72ce6b64c0ab0d4c94b734bf5a79]: Word in s. 24(2) substituted (5.12.2005) by [Civil Partnership Act 2004 (c. 33)](https://www.legislation.gov.uk/ukpga/2004/33), [s. 263(8)(d)](https://www.legislation.gov.uk/ukpga/2004/33/section/263/8/d), [Sch. 24 para. 145](https://www.legislation.gov.uk/ukpga/2004/33/schedule/24/paragraph/145); [S.I. 2005/3175](https://www.legislation.gov.uk/uksi/2005/3175), [art. 2(1)](https://www.legislation.gov.uk/uksi/2005/3175/article/2/1), [Sch. 1](https://www.legislation.gov.uk/uksi/2005/3175/schedule/1)
[^key-c12cb6369d1865b16bf5cb8893baaa5e]: S. 3(5A) substituted for s. 3(5)(6) (5.12.2005) by [Civil Partnership Act 2004 (c. 33)](https://www.legislation.gov.uk/ukpga/2004/33), [s. 263(8)(d)](https://www.legislation.gov.uk/ukpga/2004/33/section/263/8/d), [Sch. 24 para. 144(3)](https://www.legislation.gov.uk/ukpga/2004/33/schedule/24/paragraph/144/3); [S.I. 2005/3175](https://www.legislation.gov.uk/uksi/2005/3175), [art. 2(1)](https://www.legislation.gov.uk/uksi/2005/3175/article/2/1), [Sch. 1](https://www.legislation.gov.uk/uksi/2005/3175/schedule/1)
[^key-38acd92b6fbd0eef3c50179b125b30d9]: Words in s. 3(3)(a) substituted (5.12.2005) by [Civil Partnership Act 2004 (c. 33)](https://www.legislation.gov.uk/ukpga/2004/33), [s. 263(8)(d)](https://www.legislation.gov.uk/ukpga/2004/33/section/263/8/d), [Sch. 24 para. 144(2)](https://www.legislation.gov.uk/ukpga/2004/33/schedule/24/paragraph/144/2); [S.I. 2005/3175](https://www.legislation.gov.uk/uksi/2005/3175), [art. 2(1)](https://www.legislation.gov.uk/uksi/2005/3175/article/2/1), [Sch. 1](https://www.legislation.gov.uk/uksi/2005/3175/schedule/1)
[^key-e3157cf9e2d774830475473a72888870]: Word in s. 32(6) substituted (5.12.2005) by [Civil Partnership Act 2004 (c. 33)](https://www.legislation.gov.uk/ukpga/2004/33), [s. 263(8)(d)](https://www.legislation.gov.uk/ukpga/2004/33/section/263/8/d), [Sch. 24 para. 145](https://www.legislation.gov.uk/ukpga/2004/33/schedule/24/paragraph/145); [S.I. 2005/3175](https://www.legislation.gov.uk/uksi/2005/3175), [art. 2(1)](https://www.legislation.gov.uk/uksi/2005/3175/article/2/1), [Sch. 1](https://www.legislation.gov.uk/uksi/2005/3175/schedule/1)
[^key-7ecbd94f7220973a1ba51959b7e7a076]: Word in s. 4(1)(g) substituted (5.12.2005) by [Civil Partnership Act 2004 (c. 33)](https://www.legislation.gov.uk/ukpga/2004/33), [s. 263(8)(d)](https://www.legislation.gov.uk/ukpga/2004/33/section/263/8/d), [Sch. 24 para. 145](https://www.legislation.gov.uk/ukpga/2004/33/schedule/24/paragraph/145); [S.I. 2005/3175](https://www.legislation.gov.uk/uksi/2005/3175), [art. 2(1)](https://www.legislation.gov.uk/uksi/2005/3175/article/2/1), [Sch. 1](https://www.legislation.gov.uk/uksi/2005/3175/schedule/1)
[^key-abbd48c94d395e7d3ebb47488a0099fa]: Words in s. 4(1)(g) substituted (5.12.2005) by [Civil Partnership Act 2004 (c. 33)](https://www.legislation.gov.uk/ukpga/2004/33), [s. 263(8)(d)](https://www.legislation.gov.uk/ukpga/2004/33/section/263/8/d), [Sch. 24 para. 146](https://www.legislation.gov.uk/ukpga/2004/33/schedule/24/paragraph/146); [S.I. 2005/3175](https://www.legislation.gov.uk/uksi/2005/3175), [art. 2(1)](https://www.legislation.gov.uk/uksi/2005/3175/article/2/1), [Sch. 1](https://www.legislation.gov.uk/uksi/2005/3175/schedule/1)
[^key-55e9fe1d7b72af764a676b82a7888829]: S. 48(1): s. 48 renumbered as s. 48(1) (5.12.2005) by [Civil Partnership Act 2004 (c. 33)](https://www.legislation.gov.uk/ukpga/2004/33), [s. 263(8)(d)](https://www.legislation.gov.uk/ukpga/2004/33/section/263/8/d), [Sch. 24 para. 147(1)](https://www.legislation.gov.uk/ukpga/2004/33/schedule/24/paragraph/147/1); [S.I. 2005/3175](https://www.legislation.gov.uk/uksi/2005/3175), [art. 2(1)](https://www.legislation.gov.uk/uksi/2005/3175/article/2/1), [Sch. 1](https://www.legislation.gov.uk/uksi/2005/3175/schedule/1)
[^key-6e058fa8427c070fa1814b4d9c3c9828]: S. 48(2) inserted (5.12.2005) by [Civil Partnership Act 2004 (c. 33)](https://www.legislation.gov.uk/ukpga/2004/33), [s. 263(8)(d)](https://www.legislation.gov.uk/ukpga/2004/33/section/263/8/d), [Sch. 24 para. 147(3)](https://www.legislation.gov.uk/ukpga/2004/33/schedule/24/paragraph/147/3); [S.I. 2005/3175](https://www.legislation.gov.uk/uksi/2005/3175), [art. 2(1)](https://www.legislation.gov.uk/uksi/2005/3175/article/2/1), [Sch. 1](https://www.legislation.gov.uk/uksi/2005/3175/schedule/1)
[^key-a91c68a3676984a21b5a7c7c4e227f33]: Words in s. 48(1) inserted (5.12.2005) by [Civil Partnership Act 2004 (c. 33)](https://www.legislation.gov.uk/ukpga/2004/33), [s. 263(8)(d)](https://www.legislation.gov.uk/ukpga/2004/33/section/263/8/d), [Sch. 24 para. 147(2)](https://www.legislation.gov.uk/ukpga/2004/33/schedule/24/paragraph/147/2); [S.I. 2005/3175](https://www.legislation.gov.uk/uksi/2005/3175), [art. 2(1)](https://www.legislation.gov.uk/uksi/2005/3175/article/2/1), [Sch. 1](https://www.legislation.gov.uk/uksi/2005/3175/schedule/1)
[^key-4474e09478367c6e7f3340a625ec8cb1]: Words in s. 48(1) (definitions of "married couple", "unmarried couple" and the "and" at the end of the definition of “tax year”) repealed (5.12.2005) by [Civil Partnership Act 2004 (c. 33)](https://www.legislation.gov.uk/ukpga/2004/33), [s. 263(8)(d)](https://www.legislation.gov.uk/ukpga/2004/33/section/263/8/d), [Sch. 24 para. 147(2)](https://www.legislation.gov.uk/ukpga/2004/33/schedule/24/paragraph/147/2), [Sch. 30](https://www.legislation.gov.uk/ukpga/2004/33/schedule/30); [S.I. 2005/3175](https://www.legislation.gov.uk/uksi/2005/3175), [art. 2(1)](https://www.legislation.gov.uk/uksi/2005/3175/article/2/1)[(6)](https://www.legislation.gov.uk/uksi/2005/3175/article/2/6), [Sch. 1](https://www.legislation.gov.uk/uksi/2005/3175/schedule/1)
[^key-36527b9f2ab0d38d7d51cef91697e1a5]: Words in s. 49(2)(b) repealed (N.I.) (10.4.2006) by [Child Benefit Act 2005 (c. 6)](https://www.legislation.gov.uk/ukpga/2005/6), [s. 6(2)](https://www.legislation.gov.uk/ukpga/2005/6/section/6/2), [Sch. 2 Pt. 2](https://www.legislation.gov.uk/ukpga/2005/6/schedule/2/part/2)
[^key-d9c4f39a402e2720bf526cabe0528741]: Words in s. 49(1)(b) repealed (E.W.S.) (10.4.2006) by [Child Benefit Act 2005 (c. 6)](https://www.legislation.gov.uk/ukpga/2005/6), [s. 6(2)](https://www.legislation.gov.uk/ukpga/2005/6/section/6/2), [Sch. 2 Pt. 1](https://www.legislation.gov.uk/ukpga/2005/6/schedule/2/part/1)
[^key-e096cbd5463aea209b8dbabc33aeb02c]: [Sch. 4 para. 22](https://www.legislation.gov.uk/ukpga/2002/21/schedule/4/paragraph/22) repealed (14.6.2007) by [Asylum and Immigration (Treatment of Claimants, etc.) Act 2004 (c. 19)](https://www.legislation.gov.uk/ukpga/2004/19), [s. 48(3)](https://www.legislation.gov.uk/ukpga/2004/19/section/48/3), [Sch. 4](https://www.legislation.gov.uk/ukpga/2004/19/schedule/4); [S.I. 2007/1602](https://www.legislation.gov.uk/uksi/2007/1602), [art. 2(2)](https://www.legislation.gov.uk/uksi/2007/1602/article/2/2) (with [art. 2(3)](https://www.legislation.gov.uk/uksi/2007/1602/article/2/3)[(4)](https://www.legislation.gov.uk/uksi/2007/1602/article/2/4))
[^key-279d804e5e2c934cbd172d8e707d2789]: S. 36(2)(3) repealed (1.12.2007) by [Finance Act 2007 (c. 11)](https://www.legislation.gov.uk/ukpga/2007/11), [s. 84(4)](https://www.legislation.gov.uk/ukpga/2007/11/section/84/4)[(5)](https://www.legislation.gov.uk/ukpga/2007/11/section/84/5), [Sch. 22 para. 14](https://www.legislation.gov.uk/ukpga/2007/11/schedule/22/paragraph/14), [Sch. 27 Pt. 5(1)](https://www.legislation.gov.uk/ukpga/2007/11/schedule/27/part/5/1); [S.I. 2007/3166](https://www.legislation.gov.uk/uksi/2007/3166), [art. 3(a)](https://www.legislation.gov.uk/uksi/2007/3166/article/3/a)
[^key-7bca7150825b9648cd0cf77d29491796]: Sch. 3 para. 26 repealed (7.10.2008) by [Welfare Reform Act 2007 (c. 5)](https://www.legislation.gov.uk/ukpga/2007/5), [s. 70(1)](https://www.legislation.gov.uk/ukpga/2007/5/section/70/1), [Sch. 8](https://www.legislation.gov.uk/ukpga/2007/5/schedule/8); [S.I. 2008/2101](https://www.legislation.gov.uk/uksi/2008/2101), [art. 2(3)(c)](https://www.legislation.gov.uk/uksi/2008/2101/article/2/3/c)
[^key-e7c7aa195a4998cff835d22c9dff879c]: Sch. 3 para. 28 repealed (7.10.2008) by [Welfare Reform Act 2007 (c. 5)](https://www.legislation.gov.uk/ukpga/2007/5), [s. 70(1)](https://www.legislation.gov.uk/ukpga/2007/5/section/70/1), [Sch. 8](https://www.legislation.gov.uk/ukpga/2007/5/schedule/8); [S.I. 2008/2101](https://www.legislation.gov.uk/uksi/2008/2101), [art. 2(3)(c)](https://www.legislation.gov.uk/uksi/2008/2101/article/2/3/c)
[^key-2c7499bbae088fb070089d409579ffa9]: Sch. 3 para. 38 repealed (7.10.2008) by [Welfare Reform Act (Northern Ireland) 2007 (c. 2)](https://www.legislation.gov.uk/nia/2007/2), [s. 60(1)](https://www.legislation.gov.uk/nia/2007/2/section/60/1), [Sch. 8](https://www.legislation.gov.uk/nia/2007/2/schedule/8); [S.R. 2008/339](https://www.legislation.gov.uk/nisr/2008/339), [art. 2(3)(b)](https://www.legislation.gov.uk/nisr/2008/339/article/2/3/b)
[^key-2f0812b7507b4d6c4b4f55b13166c419]: Sch. 3 para. 40 repealed (7.10.2008) by [Welfare Reform Act (Northern Ireland) 2007 (c. 2)](https://www.legislation.gov.uk/nia/2007/2), [s. 60(1)](https://www.legislation.gov.uk/nia/2007/2/section/60/1), [Sch. 8](https://www.legislation.gov.uk/nia/2007/2/schedule/8); [S.R. 2008/339](https://www.legislation.gov.uk/nisr/2008/339), [art. 2(3)(b)](https://www.legislation.gov.uk/nisr/2008/339/article/2/3/b)
#### Transport Act 1982 (c. 49)
#### Legal Aid (Scotland) Act 1986 (c. 47)
#### Income and Corporation Taxes Act 1988 (c. 1)
#### Education Reform (Northern Ireland) Order 1989 (S.I. 1989/2406 (N.I. 20))
#### Child Support Act 1991 (c. 48)
#### Social Security Administration Act 1992 (c. 5)
#### Social Security Contributions and Benefits (Northern Ireland) Act 1992 (c. 7)
#### Value Added Tax Act 1994 (c. 23)
#### Children (Northern Ireland) Order 1995 (S.I. 1995/755 (N.I. 2))
#### Road Traffic (Northern Ireland) Order 1995 (S.I. 1995/2994 (N.I. 18))
#### Housing Grants, Construction and Regeneration Act 1996 (c. 53)
#### Social Security Contributions and Benefits (Northern Ireland) Act 1992 (c. 7)
#### Social Security Administration (Northern Ireland) Act 1992 (c. 8)
#### Social Security Act 1998 (c. 14)
#### Social Security (Northern Ireland) Order 1998 (S.I. 1998/1506 (N.I. 10))
#### Powers to use information
#### Exchange of information between Board and Secretary of State or Northern Ireland Departments
#### Immigration and Asylum Act 1999 (c. 33)
#### Provision of information by Board for purposes relating to welfare of children
#### Consequential amendments
#### Claims: supplementary
#### Liability of officers for sums paid to employers
#### Annual reports
#### Recovery of overpayments
#### Underpayments
#### Annual review
#### Functions transferred to Board
#### Consequential amendments
#### Consequential amendments
#### Right not to suffer detriment: Northern Ireland
#### Right not to be unfairly dismissed: Great Britain
#### Right not to be unfairly dismissed: Northern Ireland
#### Right not to be unfairly dismissed: Great Britain
#### Right not to be unfairly dismissed: Northern Ireland
#### Right not to be unfairly dismissed: Northern Ireland
#### Determination of penalties by Board
#### Debtors (Scotland) Act 1987 (c. 18)
#### Education Reform (Northern Ireland) Order 1989 (S.I. 1989/2406 (N.I. 20))
#### Child Support Act 1991 (c. 48)
#### Education Reform (Northern Ireland) Order 1989 (S.I. 1989/2406 (N.I. 20))
#### Child Support Act 1991 (c. 48)
#### Social Security Administration Act 1992 (c. 5)
#### Social Security Contributions and Benefits (Northern Ireland) Act 1992 (c. 7)
#### Value Added Tax Act 1994 (c. 23)
#### Children (Northern Ireland) Order 1995 (S.I. 1995/755 (N.I. 2))
#### Road Traffic (Northern Ireland) Order 1995 (S.I. 1995/2994 (N.I. 18))
#### Housing Grants, Construction and Regeneration Act 1996 (c. 53)
#### Finance Act 2000 (c. 17)
#### Social Security Administration Act 1992 (c. 5)
#### Social Security Contributions and Benefits (Northern Ireland) Act 1992 (c. 7)
#### Social Security Administration (Northern Ireland) Act 1992 (c. 8)
#### Social Security Act 1998 (c. 14)
#### Social Security (Northern Ireland) Order 1998 (S.I. 1998/1506 (N.I. 10))
#### Immigration and Asylum Act 1999 (c. 33)
#### Powers to use information
#### Unauthorised disclosure of information
#### Consequential amendments
#### Appeals
#### Consequential amendments
#### Abolition of exclusion of tax exempt persons
#### Administrative arrangements
#### Right not to be unfairly dismissed: Great Britain
#### Magistrates’ Courts Act 1980 (c. 43)
#### Magistrates’ Courts (Northern Ireland) Order 1981 (S.I. 1981/1675 (N.I. 26))
#### Legal Aid (Scotland) Act 1986 (c. 47)
#### Debtors (Scotland) Act 1987 (c. 18)
#### Education Reform (Northern Ireland) Order 1989 (S.I. 1989/2406 (N.I. 20))
#### Child Support Act 1991 (c. 48)
#### Social Security Contributions and Benefits Act 1992 (c. 4)
#### Social Security Administration Act 1992 (c. 5)
#### Social Security Contributions and Benefits (Northern Ireland) Act 1992 (c. 7)
#### Value Added Tax Act 1994 (c. 23)
#### Road Traffic (Northern Ireland) Order 1995 (S.I. 1995/2994 (N.I. 18))
#### Finance Act 2000 (c. 17)
#### Social Security Administration Act 1992 (c. 5)
#### Social Security Contributions and Benefits (Northern Ireland) Act 1992 (c. 7)
#### Social Security Administration (Northern Ireland) Act 1992 (c. 8)
#### Social Security Act 1998 (c. 14)
#### Social Security (Northern Ireland) Order 1998 (S.I. 1998/1506 (N.I. 10))
#### Powers to use information
#### Provision of information by Board for purposes relating to welfare of children
#### Consequential amendments
#### Consequential amendments
#### Functions transferred to Treasury
#### Functions transferred to Treasury
#### Functions transferred to Board
#### Abolition of exclusion of tax exempt persons
#### Transitional provisions
#### Functions transferred to Board
#### Administrative arrangements
#### Right not to suffer detriment: Northern Ireland
#### Right not to be unfairly dismissed: Great Britain
#### Right not to suffer detriment: Northern Ireland
#### Determination of penalties by Board
#### Attachment of Earnings Act 1971 (c. 32)
#### Judgments Enforcement (Northern Ireland) Order 1981 (S.I. 1981/226 (N.I. 6))
#### Magistrates’ Courts (Northern Ireland) Order 1981 (S.I. 1981/1675 (N.I. 26))
#### Legal Aid (Scotland) Act 1986 (c. 47)
#### Debtors (Scotland) Act 1987 (c. 18)
#### Child Support (Northern Ireland) Order 1991 (S.I. 1991/2628 (N.I. 23))
#### Social Security Contributions and Benefits Act 1992 (c. 4)
#### Child Support (Northern Ireland) Order 1991 (S.I. 1991/2628 (N.I. 23))
#### Social Security Contributions and Benefits Act 1992 (c. 4)
#### Social Security Administration Act 1992 (c. 5)
#### Social Security Administration Act 1992 (c. 5)
#### Value Added Tax Act 1994 (c. 23)
#### Children (Scotland) Act 1995 (c. 36)
#### Finance Act 2000 (c. 17)
#### Social Security Act 1998 (c. 14)
#### Social Security (Northern Ireland) Order 1998 (S.I. 1998/1506 (N.I. 10))
#### Provision of information by Board for purposes relating to welfare of children
#### Unauthorised disclosure of information
#### Consequential amendments
#### Social Security Contributions and Benefits (Northern Ireland) Act 1992 (c. 7)
#### Value Added Tax Act 1994 (c. 23)
#### Children (Scotland) Act 1995 (c. 36)
#### Finance Act 2000 (c. 17)
#### Social Security Administration Act 1992 (c. 5)
#### Finance Act 2000 (c. 17)
#### Social Security Administration Act 1992 (c. 5)
#### Social Security Contributions and Benefits (Northern Ireland) Act 1992 (c. 7)
#### Social Security Administration (Northern Ireland) Act 1992 (c. 8)
#### Social Security Act 1998 (c. 14)
#### Social Security (Northern Ireland) Order 1998 (S.I. 1998/1506 (N.I. 10))
#### Provision of information by Board for purposes relating to welfare of children
#### Exchange of information between Board and Secretary of State or Northern Ireland Departments
#### Provision of information by Board for purposes relating to welfare of children
##### 10A
- (1) This paragraph applies to information, other than information relating to a person’s income, which is held for the purposes of functions relating to tax credits, child benefit or guardian’s allowance—
- (a) by the Board, or
- (b) by a person providing services to the Board, in connection with the provision of those services.
- (2) Information to which this paragraph applies may be supplied to—
- (a) a local authority in England and Wales for use for the purpose of any enquiry or investigation under Part 5 of the Children Act 1989 relating to the welfare of a child;
- (b) a local authority in Scotland for use for the purpose of any enquiry or investigation under Chapter 3 of Part 2 of the Children (Scotland) Act 1995 relating to the welfare of a child;
- (c) an authority in Northern Ireland for use for the purpose of any enquiry or investigation under Part 6 of the Children (Northern Ireland) Order 1995 (S.I. 1995/755 (N.I.2)) relating to the welfare of a child.
- (3) Information supplied under this paragraph is not to be supplied by the recipient to any other person or body unless it is supplied—
- (a) for the purpose of any enquiry or investigation referred to in sub-paragraph (2) above,
- (b) for the purpose of civil or criminal proceedings, or
- (c) where paragraph (a) or (b) does not apply, to a person to whom the information could be supplied directly by or under the authority of the Board.
- (4) Information may not be supplied under sub-paragraph (3)(b) or (c) without the authority of the Board.
- (5) A person commits an offence if he discloses information supplied to him under this paragraph unless the disclosure is made—
- (a) in accordance with sub-paragraph (3),
- (b) in accordance with an enactment or an order of a court,
- (c) with consent given by or on behalf of the person to whom the information relates, or
- (d) in such a way as to prevent the identification of the person to whom it relates.
- (6) It is a defence for a person charged with an offence under sub-paragraph (5) to prove that he reasonably believed that his disclosure was lawful.
- (7) A person guilty of an offence under sub-paragraph (5) is liable—
- (a) on conviction on indictment, to imprisonment for a term not exceeding two years, to a fine or to both;
- (b) on summary conviction in England and Wales, to imprisonment for a term not exceeding twelve months, to a fine not exceeding the statutory maximum or to both;
- (c) on summary conviction in Scotland or Northern Ireland, to imprisonment for a term not exceeding six months, to a fine not exceeding the statutory maximum or to both.
- (8) In sub-paragraph (2) “*child*” means a person under the age of eighteen and—
- (a) in paragraph (a), “*local authority*” has the meaning given by section 105(1) of the Children Act 1989;
- (b) in paragraph (b), “*local authority*” has the meaning given by section 93(1) of the Children (Scotland) Act 1995; and
- (c) in paragraph (c), “*authority*” has the meaning given by Article 2 of the Children (Northern Ireland) Order 1995 (S.I. 1995/755 (N.I.2)).
- (9) The reference to an enactment in sub-paragraph (5)(b) includes a reference to an enactment comprised in, or in an instrument made under, an Act of the Scottish Parliament.
#### Unauthorised disclosure of information
#### Consequential amendments
## Editorial notes
[^c17826441]: Act modified (temp. from 1.1.2003) by [The Tax Credits (Appeals) (No. 2) Regulations 2002 (S.I. 2002/3196)](https://www.legislation.gov.uk/uksi/2002/3196), [regs. 1(2)](https://www.legislation.gov.uk/uksi/2002/3196/regulation/1/2), [24](https://www.legislation.gov.uk/uksi/2002/3196/regulation/24), [25](https://www.legislation.gov.uk/uksi/2002/3196/regulation/25)
[^c17781611]: S. 1 partly in force; s. 1 not in force at Royal Assent, see s. 61; s. 1(1)(2) in force at 9.7.2002 by [S.I. 2002/1727](https://www.legislation.gov.uk/uksi/2002/1727), [art. 2](https://www.legislation.gov.uk/uksi/2002/1727/article/2); s. 1(3)(e) in force at 6.4.2003 by [S.I. 2003/938](https://www.legislation.gov.uk/uksi/2003/938), [art. 2](https://www.legislation.gov.uk/uksi/2003/938/article/2) (with [art. 3](https://www.legislation.gov.uk/uksi/2003/938/article/3) and with savings in [S.R. 2003/212](https://www.legislation.gov.uk/nisr/2003/212), [art. 2](https://www.legislation.gov.uk/nisr/2003/212/article/2)); s. 1(3)(a)(f) in force at 6.4.2003 and s. 1(3)(b)(c) in force at 8.4.2003 by [S.I. 2003/962](https://www.legislation.gov.uk/uksi/2003/962), [art. 2(3)(a)(4)(a)](https://www.legislation.gov.uk/uksi/2003/962/article/2/3/a/4/a)
[^c17783691]: S. 3 partly in force; s. 3 not in force at Royal Assent, see s. 61; s. 3(1)(3) in force for certain purposes at 9.7.2002, 1.8.2002 and 1.1.2003 and otherwise in force at 6.4.2003, s. 3(2) in force at 1.1.2003, s. 3(4) in force for certain purposes at 1.8.2002 and s. 3(5)-(8) in force at 9.7.2002 by [S.I. 2002/1727](https://www.legislation.gov.uk/uksi/2002/1727), [art. 2](https://www.legislation.gov.uk/uksi/2002/1727/article/2)
[^c17790741]: S. 4 wholly in force; s. 4 not in force at Royal Assent, see s. 61; s. 4(1) in force at 9.7.2002 and s. 4(2) in force at 1.8. 2002 by [S.I. 2002/1727](https://www.legislation.gov.uk/uksi/2002/1727), [art. 2](https://www.legislation.gov.uk/uksi/2002/1727/article/2)
[^c17790751]: S. 5 wholly in force at 6.4.2003; s. 5 not in force at Royal Assent, see s. 61; s. 5(1) in force and s. 5(3) in force for certain purposes at 1.1.2003 and s. 5(2) in force and s. 5(3) otherwise in force at 6.4.2003 by [S.I. 2002/1727](https://www.legislation.gov.uk/uksi/2002/1727), [art. 2](https://www.legislation.gov.uk/uksi/2002/1727/article/2)
[^c17790771]: S. 7 wholy in force at 6.4.2003; s. 7 not in force at Royal Assent, see s. 61; s. 7(1)-(5) in force for certain purposes at 9.7.2002, 1.8.2002 and 1.1.2003 and otherwise in force at 6.4.2003, s. 7(6)-(9) in force at 9.7.2002 and s. 7(10) in force at 1.8.2002 by [S.I. 2002/1727](https://www.legislation.gov.uk/uksi/2002/1727), [art. 2](https://www.legislation.gov.uk/uksi/2002/1727/article/2) (with [art. 3](https://www.legislation.gov.uk/uksi/2002/1727/article/3) (as substituted ([20](https://www.legislation.gov.uk/uksi/2002/1727/article/20).[8](https://www.legislation.gov.uk/uksi/2002/1727/article/8).[2002](https://www.legislation.gov.uk/uksi/2002/1727/article/2002)) by [S.I. 2002/2158](https://www.legislation.gov.uk/uksi/2002/2158), [art. 2](https://www.legislation.gov.uk/uksi/2002/2158/article/2)))
[^c17790791]: S. 8 wholly in force at 6.4.2003; s. 8 not in force at Royal Assent, see s. 61; s. 8 in force for certain purposes at 9.7.2002, 1.8.2002 and 1.1.2003 and otherwise in force at 6.4.2003 by [S.I. 2002/1727](https://www.legislation.gov.uk/uksi/2002/1727), [art. 2](https://www.legislation.gov.uk/uksi/2002/1727/article/2)
[^c17821791]: S. 9 wholly in force at 6.4.2003; s. 9 not in force at Royal Assent, see s. 61; s. 9 in force for certain purposes at 9.7.2002, 1.8.2002 and 1.1.2003 and otherwise in force at 6.4.2003 by [S.I. 2002/1727](https://www.legislation.gov.uk/uksi/2002/1727), [art. 2](https://www.legislation.gov.uk/uksi/2002/1727/article/2)
[^c17822011]: S. 10 wholly in force at 6.4.2003; s. 10 not in force at Royal Assent, see s. 61; s. 10 in force for certain purposes at 9.7.2002, 1.8.2002 and 1.1.2003 and otherwise in force at 6.4.2003 by [S.I. 2002/1727](https://www.legislation.gov.uk/uksi/2002/1727), [art. 2](https://www.legislation.gov.uk/uksi/2002/1727/article/2)
[^c17822261]: S. 11 wholly in force at 6.4.2003; s. 11 not in force at Royal Assent, see s. 61; s. 11 in force for certain purposes at 9.7.2002, 1.8.2002 and 1.1.2003 and otherwise in force at 6.4.2003 by [S.I. 2002/1727](https://www.legislation.gov.uk/uksi/2002/1727), [art. 2](https://www.legislation.gov.uk/uksi/2002/1727/article/2)
[^c17822271]: S. 12 wholly in force at 6.4.2003; s. 12 not in force at Royal Assent, see s. 61; s. 12(6)-(8) in force at 9.7.2002 and s. 12(1)-(5) in force for certain purposes at 9.7.2002, 1.8.2002 and 1.1.2003 and otherwise in force at 6.4.2003 by [S.I. 2002/1727](https://www.legislation.gov.uk/uksi/2002/1727), [art. 2](https://www.legislation.gov.uk/uksi/2002/1727/article/2)
[^c17822281]: S. 13 wholly in force at 6.4.2003; s. 13 not in force at Royal Assent, see s. 61; s. 13 in force for certain purposes at 9.7.2002, 1.8.2002 and 1.1.2003 and otherwise in force at 6.4.2003 by [S.I. 2002/1727](https://www.legislation.gov.uk/uksi/2002/1727), [art. 2](https://www.legislation.gov.uk/uksi/2002/1727/article/2)
[^c17822441]: S. 14 wholly in force at 1.1.2003; s. 14 not in force at Royal Assent, see s. 61; s. 14(2) in force for certain purposes at 9.7.2002 and otherwise in force at 1.8.2002 and s. 14(1)(3) in force at 1.1.2003 by [S.I. 2002/1727](https://www.legislation.gov.uk/uksi/2002/1727), [art. 2](https://www.legislation.gov.uk/uksi/2002/1727/article/2)
[^c18665821]: S. 15 wholly in force at 1.1.2003; s. 15 not in force at Royal Assent, see s. 61; s. 15(2) in force for certain purposes at 9.7.2002 and otherwise in force at 1.8.2002 and s. 15(1) in force at 1.1.2003 by [S.I. 2002/1727](https://www.legislation.gov.uk/uksi/2002/1727), [art. 2](https://www.legislation.gov.uk/uksi/2002/1727/article/2)
[^c17822471]: S. 16 wholly in force at 1.1.2003; s. 16 not in force at Royal Assent, see s. 61; s. 16(3) in force for certain purposes at 9.7.2002 and s. 16 in force in so far as not already in force at 1.1.2003 by [S.I. 2002/1727](https://www.legislation.gov.uk/uksi/2002/1727), [art. 2](https://www.legislation.gov.uk/uksi/2002/1727/article/2)
[^c17823021]: S. 17 whollly in force at 6.4.2003; s. 17 not in force at Royal Assent, see s. 61; s. 17(10) in force at 9.7.2002 and s. 17(1)-(9) in force at 6.4.2003 by [S.I. 2002/1727](https://www.legislation.gov.uk/uksi/2002/1727), [art. 2](https://www.legislation.gov.uk/uksi/2002/1727/article/2)
[^c17823051]: S. 19 wholly in force at 6.4.2003; s. 19 not in force at Royal Assent, see s. 61; s. 19(2) in force for certain purposes at 9.7.2002 and s. 19 in force in so far as not already in force at 6.4.2003 by [S.I. 2002/1727](https://www.legislation.gov.uk/uksi/2002/1727), [art. 2](https://www.legislation.gov.uk/uksi/2002/1727/article/2)
[^c17823121]: S. 23 wholly in force at 6.4.2003; s. 23 not in force at Royal Assent, see s. 61; s. 23 in force for certain purposes at 1.1.2003 and otherwise in force at 6.4.2003 by [S.I. 2002/1727](https://www.legislation.gov.uk/uksi/2002/1727), [art. 2](https://www.legislation.gov.uk/uksi/2002/1727/article/2)
[^c17823171]: S. 24 wholly in force at 6.4.2003; s. 24 not in force at Royal Assent, see s. 61; s. 24 in force for certain purposes at 9.7.2002, 1.8.2002 and 1.1.2003 and otherwise in force at 6.4.2003 by [S.I. 2002/1727](https://www.legislation.gov.uk/uksi/2002/1727), [art. 2](https://www.legislation.gov.uk/uksi/2002/1727/article/2)
[^c17823231]: S. 25 wholly in force at 6.4.2003; s. 25 not in force at Royal Assent, see s. 61; s. 25(1)(2)(6)(7) in force and s. 25(5) in force for certain purposes at 9.7.2002 and s. 25 in force in so far as not already in force at 6.4.2003 by [S.I. 2002/1727](https://www.legislation.gov.uk/uksi/2002/1727), [art. 2](https://www.legislation.gov.uk/uksi/2002/1727/article/2)
[^c22566461]: Words in s. 25(1) substituted (with effect in accordance with [s. 723(1)](https://www.legislation.gov.uk/ukpga/2003/1/section/723/1) of the amending Act) by [Income Tax (Earnings and Pensions) Act 2003 (c. 1)](https://www.legislation.gov.uk/ukpga/2003/1), [s. 722](https://www.legislation.gov.uk/ukpga/2003/1/section/722), [Sch. 6 para. 265(2)](https://www.legislation.gov.uk/ukpga/2003/1/schedule/6/paragraph/265/2) (with [Sch. 7](https://www.legislation.gov.uk/ukpga/2003/1/schedule/7))
[^c22566481]: Words in s. 25(5) substituted (with effect in accordance with [s. 723(1)](https://www.legislation.gov.uk/ukpga/2003/1/section/723/1) of the amending Act) by [Income Tax (Earnings and Pensions) Act 2003 (c. 1)](https://www.legislation.gov.uk/ukpga/2003/1), [s. 722](https://www.legislation.gov.uk/ukpga/2003/1/section/722), [Sch. 6 para. 265(3)](https://www.legislation.gov.uk/ukpga/2003/1/schedule/6/paragraph/265/3) (with [Sch. 7](https://www.legislation.gov.uk/ukpga/2003/1/schedule/7))
[^c22566501]: S. 25(6) repealed (with effect in accordance with s. 723(1) of the repealing Act) by [Income Tax (Earnings and Pensions) Act 2003 (c. 1)](https://www.legislation.gov.uk/ukpga/2003/1), [ss. 722](https://www.legislation.gov.uk/ukpga/2003/1/section/722), [724(1)](https://www.legislation.gov.uk/ukpga/2003/1/section/724/1), [Sch. 6 para. 265(4)](https://www.legislation.gov.uk/ukpga/2003/1/schedule/6/paragraph/265/4), [Sch. 8 Pt. 1](https://www.legislation.gov.uk/ukpga/2003/1/schedule/8/part/1) (with [Sch. 7](https://www.legislation.gov.uk/ukpga/2003/1/schedule/7))
[^c22566521]: Words in s. 29(5) substituted (with effect in accordance with s. 723(1) of the repealing Act) by [Income Tax (Earnings and Pensions) Act 2003 (c. 1)](https://www.legislation.gov.uk/ukpga/2003/1), [s. 722](https://www.legislation.gov.uk/ukpga/2003/1/section/722), [Sch. 6 para. 266](https://www.legislation.gov.uk/ukpga/2003/1/schedule/6/paragraph/266) (with [Sch. 7](https://www.legislation.gov.uk/ukpga/2003/1/schedule/7))
[^c17823771]: S. 30 wholly in force at 6.4.2003; s. 30 not in force at Royal Assent, see s. 61; s. 30 in force for certain purposes at 1.1.2003 and otherwise in force at 6.4.2003 by [S.I. 2002/1727](https://www.legislation.gov.uk/uksi/2002/1727), [art. 2](https://www.legislation.gov.uk/uksi/2002/1727/article/2)
[^c17823781]: S. 31 wholly in force at 6.4.2003; s. 31 not in force at Royal Assent, see s. 61; s. 31 in force for certain purposes at 1.8.2002 and 1.1.2003 and otherwise in force at 6.4.2003 by [S.I. 2002/1727](https://www.legislation.gov.uk/uksi/2002/1727), [art. 2](https://www.legislation.gov.uk/uksi/2002/1727/article/2)
[^c17823791]: S. 32 wholly in force at 6.4.2003; s. 32 not in force at Royal Assent, see s. 61; s. 32 in force for certain purposes at 1.8.2002 and 1.1.2003 and otherwise in force at 6.4.2003 by [S.I. 2002/1727](https://www.legislation.gov.uk/uksi/2002/1727), [art. 2](https://www.legislation.gov.uk/uksi/2002/1727/article/2)
[^c17823881]: S. 34 wholly in force at 6.4.2003; s. 34 not in force at Royal Assent, see s. 61; s. 34 in force for certain purposes at 1.8.2002 and 1.1.2003 and otherwise in force at 6.4.2003 by [S.I. 2002/1727](https://www.legislation.gov.uk/uksi/2002/1727), [art. 2](https://www.legislation.gov.uk/uksi/2002/1727/article/2)
[^c17823941]: S. 37 wholly in force at 6.4.2003; s. 37 not in force at Royal Assent, see s. 61; s. 37(2)(5) in force for certain purposes at 9.7.2002, s. 37(5)(6) in force for certain purposes at 1.8.2002 and 1.1.2003 and s. 37 in force in so far as not already in force at 6.4.2003 by [S.I. 2002/1727](https://www.legislation.gov.uk/uksi/2002/1727), [art. 2](https://www.legislation.gov.uk/uksi/2002/1727/article/2)
[^c17824451]: S. 38 wholly in force at 6.4.2003; s. 38 not in force at Royal Assent, see s. 61; s. 38 in force for certain purposes at 1.9.2002 and 1.1.2003 and otherwise in force at 6.4.2003 by [S.I.2002/1727](https://www.legislation.gov.uk/uksi/2002/1727), [art. 2](https://www.legislation.gov.uk/uksi/2002/1727/article/2)
[^c17825071]: S. 39 wholly in force at 6.4.2003; s. 39 not in force at Royal Assent, see s. 61; s. 39 in force for certain purposes at 1.9.2002 and 1.1.2003 and otherwise in force at 6.4.2003 by [S.I.2002/1727](https://www.legislation.gov.uk/uksi/2002/1727), [art. 2](https://www.legislation.gov.uk/uksi/2002/1727/article/2)
[^c17826521]: S. 39(1) modified (temp. from 1.1.2003) by [The Tax Credits (Appeals) (No. 2) Regulations 2002 (S.I. 2002/3196)](https://www.legislation.gov.uk/uksi/2002/3196), [regs. 1(2)](https://www.legislation.gov.uk/uksi/2002/3196/regulation/1/2), [4](https://www.legislation.gov.uk/uksi/2002/3196/regulation/4), [5](https://www.legislation.gov.uk/uksi/2002/3196/regulation/5)
[^c17828071]: S. 39(1) modified (temp. from 1.1.2003) by [The Tax Credits (Appeals) Regulations (Northern Ireland) 2002 (S.R. 2002/403)](https://www.legislation.gov.uk/nisr/2002/403), [regs. 1(2)](https://www.legislation.gov.uk/nisr/2002/403/regulation/1/2), [4](https://www.legislation.gov.uk/nisr/2002/403/regulation/4), [5](https://www.legislation.gov.uk/nisr/2002/403/regulation/5)
[^c22566061]: S. 47 wholly in force at 8.4.2003; s. 47 not in force at Royal Assent, see s. 61; s. 47 in force for certain purposes at 1.4.2003 and 6.4.2003 and otherwise in force at 8.4.2003 by [S.I. 2003/962](https://www.legislation.gov.uk/uksi/2003/962), [art. 2(2)(3)(b)(4)(b)](https://www.legislation.gov.uk/uksi/2003/962/article/2/2/3/b/4/b)
[^c22566441]: Pt. 1 modified (6.4.2003) by [The Tax Credits (Immigration) Regulations 2003 (S.I. 2003/653)](https://www.legislation.gov.uk/uksi/2003/653), [regs. 1](https://www.legislation.gov.uk/uksi/2003/653/regulation/1), [4](https://www.legislation.gov.uk/uksi/2003/653/regulation/4) (as amended (6.4.2003 immediately after the coming into force of [S.I. 2003/738](https://www.legislation.gov.uk/uksi/2003/738)) by [S.I. 2003/742](https://www.legislation.gov.uk/uksi/2003/742), [regs. 1(1)](https://www.legislation.gov.uk/uksi/2003/742/regulation/1/1), [56](https://www.legislation.gov.uk/uksi/2003/742/regulation/56) (with [reg. 1(2)](https://www.legislation.gov.uk/uksi/2003/742/regulation/1/2))
[^c22566451]: Pt. 1 modified (6.4.2003 immediately after the coming into force of [S.I. 2003/738](https://www.legislation.gov.uk/uksi/2003/738)) by [The Tax Credits (Polygamous Marriages) Regulations 2003 (S.I. 2003/742)](https://www.legislation.gov.uk/uksi/2003/742), [regs. 1(1)](https://www.legislation.gov.uk/uksi/2003/742/regulation/1/1), [3-21](https://www.legislation.gov.uk/uksi/2003/742/regulation/3) (as amended (6.4.2017) by [S.I. 2017/387](https://www.legislation.gov.uk/uksi/2017/387), [regs. 1](https://www.legislation.gov.uk/uksi/2017/387/regulation/1), [7](https://www.legislation.gov.uk/uksi/2017/387/regulation/7))
[^c22566071]: S. 49 wholly in force at 7.4.2003; s. 49 not in force at Royal Assent, see s. 61; s. 49 in force for certain purposes at 1.4.2003 and otherwise in force at 7.4.2003 by [S.I. 2003/392](https://www.legislation.gov.uk/uksi/2003/392), [art. 2](https://www.legislation.gov.uk/uksi/2003/392/article/2)
[^c22566081]: [S. 50](https://www.legislation.gov.uk/ukpga/2002/21/section/50) wholly in force at 7.4.2003; [s. 50](https://www.legislation.gov.uk/ukpga/2002/21/section/50) not in force at Royal Assent, see [s. 61](https://www.legislation.gov.uk/ukpga/2002/21/section/61); [s. 50](https://www.legislation.gov.uk/ukpga/2002/21/section/50) in force for certain purposes at 1.4.2003 and otherwise in force at 7.4.2003 by [S.I. 2003/392](https://www.legislation.gov.uk/uksi/2003/392), [art. 2](https://www.legislation.gov.uk/uksi/2003/392/article/2)
[^c22566091]: [S. 51](https://www.legislation.gov.uk/ukpga/2002/21/section/51) wholly in force at 7.4.2003; [s. 51](https://www.legislation.gov.uk/ukpga/2002/21/section/51) not in force at Royal Assent, see [s. 61](https://www.legislation.gov.uk/ukpga/2002/21/section/61); [s. 51](https://www.legislation.gov.uk/ukpga/2002/21/section/51) in force for certain purposes at 26.2.2003 and 1.4.2003 and otherwise in force at 7.4.2003 by [S.I. 2003/392](https://www.legislation.gov.uk/uksi/2003/392), [art. 2](https://www.legislation.gov.uk/uksi/2003/392/article/2)
[^c22566101]: [S. 52](https://www.legislation.gov.uk/ukpga/2002/21/section/52) wholly in force at 7.4.2003; [s. 52](https://www.legislation.gov.uk/ukpga/2002/21/section/52) not in force at Royal Assent, see [s. 61](https://www.legislation.gov.uk/ukpga/2002/21/section/61); [s. 52](https://www.legislation.gov.uk/ukpga/2002/21/section/52) in force for certain purposes at 26.2.2003 and 1.4.2003 and otherwise in force at 7.4.2003 by [S.I. 2003/392](https://www.legislation.gov.uk/uksi/2003/392), [art. 2](https://www.legislation.gov.uk/uksi/2003/392/article/2)
[^c1974431]: [S. 54](https://www.legislation.gov.uk/ukpga/2002/21/section/54) wholly in force at 7.4.2003; [s. 54(1)(2)](https://www.legislation.gov.uk/ukpga/2002/21/section/54/1/2) in force at Royal Assent, see [s. 61](https://www.legislation.gov.uk/ukpga/2002/21/section/61); [s. 54(3)-(10)](https://www.legislation.gov.uk/ukpga/2002/21/section/54/3) in force for certain purposes at 26.2.2003 and 1.4.2003 and otherwise in force at 7.4.2003 by [S.I. 2003/392](https://www.legislation.gov.uk/uksi/2003/392), [art. 2](https://www.legislation.gov.uk/uksi/2003/392/article/2)
[^c22566121]: [S. 55](https://www.legislation.gov.uk/ukpga/2002/21/section/55) wholly in force at 7.4.2003; [s. 55](https://www.legislation.gov.uk/ukpga/2002/21/section/55) not in force at Royal Assent, see [s. 61](https://www.legislation.gov.uk/ukpga/2002/21/section/61); [s. 55](https://www.legislation.gov.uk/ukpga/2002/21/section/55) in force for certain purposes at 26.2.2003 and 1.4.2003 and otherwise in force at 7.4.2003 by [S.I. 2003/392](https://www.legislation.gov.uk/uksi/2003/392), [art. 2](https://www.legislation.gov.uk/uksi/2003/392/article/2)
[^c22566131]: [S. 56](https://www.legislation.gov.uk/ukpga/2002/21/section/56) wholly in force at 7.4.2003; [s. 56](https://www.legislation.gov.uk/ukpga/2002/21/section/56) not in force at Royal Assent, see [s. 61](https://www.legislation.gov.uk/ukpga/2002/21/section/61); [s. 56](https://www.legislation.gov.uk/ukpga/2002/21/section/56) in force for certain purposes at 26.2.2003 and 1.4.2003 and otherwise in force at 7.4.2003 by [S.I. 2003/392](https://www.legislation.gov.uk/uksi/2003/392), [art. 2](https://www.legislation.gov.uk/uksi/2003/392/article/2) (with [art. 3](https://www.legislation.gov.uk/uksi/2003/392/article/3))
[^c22566141]: [S. 57](https://www.legislation.gov.uk/ukpga/2002/21/section/57) wholly in force at 7.4.2003; [s. 57](https://www.legislation.gov.uk/ukpga/2002/21/section/57) not in force at Royal Assent, see [s. 61](https://www.legislation.gov.uk/ukpga/2002/21/section/61); [s. 57](https://www.legislation.gov.uk/ukpga/2002/21/section/57) in force for certain purposes at 26.2.2003 and 1.4.2003 and otherwise in force at 7.4.2003 by [S.I. 2003/392](https://www.legislation.gov.uk/uksi/2003/392), [art. 2](https://www.legislation.gov.uk/uksi/2003/392/article/2)
[^c17826021]: [S. 58](https://www.legislation.gov.uk/ukpga/2002/21/section/58) wholly in force at 26.2.2003; [s. 58](https://www.legislation.gov.uk/ukpga/2002/21/section/58) not in force at Royal Assent, see [s. 61](https://www.legislation.gov.uk/ukpga/2002/21/section/61); [s. 58](https://www.legislation.gov.uk/ukpga/2002/21/section/58) in force for certain purposes at 9.7.2002 by [S.I. 2002/1727](https://www.legislation.gov.uk/uksi/2002/1727), [art. 2](https://www.legislation.gov.uk/uksi/2002/1727/article/2); [s. 58](https://www.legislation.gov.uk/ukpga/2002/21/section/58) in force in so far as not already in force at 26.2.2003 by [S.I. 2003/392](https://www.legislation.gov.uk/uksi/2003/392), [art. 2](https://www.legislation.gov.uk/uksi/2003/392/article/2)
[^c17826031]: [S. 59](https://www.legislation.gov.uk/ukpga/2002/21/section/59) wholly in force at 1.4.2003; [s. 59](https://www.legislation.gov.uk/ukpga/2002/21/section/59) not in force at Royal Assent, see [s. 61](https://www.legislation.gov.uk/ukpga/2002/21/section/61); [s. 59](https://www.legislation.gov.uk/ukpga/2002/21/section/59) in force for certain purposes at 1.8.2002 by [S.I. 2002/1727](https://www.legislation.gov.uk/uksi/2002/1727), [art. 2](https://www.legislation.gov.uk/uksi/2002/1727/article/2); [s. 59](https://www.legislation.gov.uk/ukpga/2002/21/section/59) in force for certain purposes at 26.2.2003 and otherwise in force at 1.4.2003 by [S.I. 2003/392](https://www.legislation.gov.uk/uksi/2003/392), [art. 2](https://www.legislation.gov.uk/uksi/2003/392/article/2)
[^c17826071]: [S. 60](https://www.legislation.gov.uk/ukpga/2002/21/section/60) partly in force; [s. 60](https://www.legislation.gov.uk/ukpga/2002/21/section/60) not in force at Royal Assent, see [s. 61](https://www.legislation.gov.uk/ukpga/2002/21/section/61); [s. 60](https://www.legislation.gov.uk/ukpga/2002/21/section/60) in force for certain purposes at 27.8.2002 and after the expiry of a period of 26 weeks from the date of commencement of the award for certain further purposes by [S.I. 2002/1727](https://www.legislation.gov.uk/uksi/2002/1727), [art. 2](https://www.legislation.gov.uk/uksi/2002/1727/article/2); [s. 60](https://www.legislation.gov.uk/ukpga/2002/21/section/60) in force for certain purposes at 26.2.2003, 1.4.2003 and 7.4.2003 by [S.I. 2003/392](https://www.legislation.gov.uk/uksi/2003/392), [art. 2](https://www.legislation.gov.uk/uksi/2003/392/article/2); [s. 60](https://www.legislation.gov.uk/ukpga/2002/21/section/60) in force for certain purposes at 6.4.2003 by [S.I. 2003/938](https://www.legislation.gov.uk/uksi/2003/938), [art. 2](https://www.legislation.gov.uk/uksi/2003/938/article/2), [Sch.](https://www.legislation.gov.uk/uksi/2003/938/schedule) (with [art. 3](https://www.legislation.gov.uk/uksi/2003/938/article/3)) and by S.I 2003/962, {art. 2(3)(c)} (with savings in [S.R. 2003/212](https://www.legislation.gov.uk/nisr/2003/212), [art. 2](https://www.legislation.gov.uk/nisr/2003/212/article/2)); [s. 60](https://www.legislation.gov.uk/ukpga/2002/21/section/60) in force for certain further purposes at 8.4.2003 by [S.I. 2003/962](https://www.legislation.gov.uk/uksi/2003/962), [art. 2(4)(c)](https://www.legislation.gov.uk/uksi/2003/962/article/2/4/c)
[^c17781521]: [S. 61](https://www.legislation.gov.uk/ukpga/2002/21/section/61) power partly exercised: different dates appointed for specified provisions by {[S.I. 2002/1727](https://www.legislation.gov.uk/uksi/2002/1727)}, art. 2, {[S.I. 2003/392](https://www.legislation.gov.uk/uksi/2003/392)}, art. 2, {[S.I. 2003/938](https://www.legislation.gov.uk/uksi/2003/938)}, art. 2, Sch. and {[S.I. 2003/962](https://www.legislation.gov.uk/uksi/2003/962)}, art. 2
[^c18666101]: [Sch. 2](https://www.legislation.gov.uk/ukpga/2002/21/schedule/2) wholly in force at 6.4.2003; [Sch. 2](https://www.legislation.gov.uk/ukpga/2002/21/schedule/2) not in force at Royal Assent, see [s. 61](https://www.legislation.gov.uk/ukpga/2002/21/section/61); [Sch. 2](https://www.legislation.gov.uk/ukpga/2002/21/schedule/2) in force for certain purposes at 1.8.2002 and 1.1.2003 and otherwise in force at 6.4.2003 by [S.I. 2002/1727](https://www.legislation.gov.uk/uksi/2002/1727), [art. 2](https://www.legislation.gov.uk/uksi/2002/1727/article/2)
[^c18666131]: [Sch. 2](https://www.legislation.gov.uk/ukpga/2002/21/schedule/2) wholly in force at 6.4.2003; [Sch. 2](https://www.legislation.gov.uk/ukpga/2002/21/schedule/2) not in force at Royal Assent, see [s. 61](https://www.legislation.gov.uk/ukpga/2002/21/section/61); [Sch. 2](https://www.legislation.gov.uk/ukpga/2002/21/schedule/2) in force for certain purposes at 1.8.2002 and 1.1.2003 and otherwise in force at 6.4.2003 by [S.I. 2002/1727](https://www.legislation.gov.uk/uksi/2002/1727), [art. 2](https://www.legislation.gov.uk/uksi/2002/1727/article/2)
[^c18666141]: Sch. 2 wholly in force at 6.4.2003; Sch. 2 not in force at Royal Assent, see s. 61; Sch. 2 in force for certain purposes at 1.8.2002 and 1.1.2003 and otherwise in force at 6.4.2003 by [S.I. 2002/1727](https://www.legislation.gov.uk/uksi/2002/1727), [art. 2](https://www.legislation.gov.uk/uksi/2002/1727/article/2)
[^c18666151]: [Sch. 2](https://www.legislation.gov.uk/ukpga/2002/21/schedule/2) wholly in force at 6.4.2003; [Sch. 2](https://www.legislation.gov.uk/ukpga/2002/21/schedule/2) not in force at Royal Assent, see [s. 61](https://www.legislation.gov.uk/ukpga/2002/21/section/61); [Sch. 2](https://www.legislation.gov.uk/ukpga/2002/21/schedule/2) in force for certain purposes at 1.8.2002 and 1.1.2003 and otherwise in force at 6.4.2003 by [S.I. 2002/1727](https://www.legislation.gov.uk/uksi/2002/1727), [art. 2](https://www.legislation.gov.uk/uksi/2002/1727/article/2)
[^c18666161]: [Sch. 2](https://www.legislation.gov.uk/ukpga/2002/21/schedule/2) wholly in force at 6.4.2003; [Sch. 2](https://www.legislation.gov.uk/ukpga/2002/21/schedule/2) not in force at Royal Assent, see [s. 61](https://www.legislation.gov.uk/ukpga/2002/21/section/61); [Sch. 2](https://www.legislation.gov.uk/ukpga/2002/21/schedule/2) in force for certain purposes at 1.8.2002 and 1.1.2003 and otherwise in force at 6.4.2003 by [S.I. 2002/1727](https://www.legislation.gov.uk/uksi/2002/1727), [art. 2](https://www.legislation.gov.uk/uksi/2002/1727/article/2)
[^c18666171]: Sch. 2 wholly in force at 6.4.2003; Sch. 2 not in force at Royal Assent, see s. 61; Sch. 2 in force for certain purposes at 1.8.2002 and 1.1.2003 and otherwise in force at 6.4.2003 by [S.I. 2002/1727](https://www.legislation.gov.uk/uksi/2002/1727), [art. 2](https://www.legislation.gov.uk/uksi/2002/1727/article/2)
[^c18666181]: [Sch. 2](https://www.legislation.gov.uk/ukpga/2002/21/schedule/2) wholly in force at 6.4.2003; [Sch. 2](https://www.legislation.gov.uk/ukpga/2002/21/schedule/2) not in force at Royal Assent, see [s. 61](https://www.legislation.gov.uk/ukpga/2002/21/section/61); [Sch. 2](https://www.legislation.gov.uk/ukpga/2002/21/schedule/2) in force for certain purposes at 1.8.2002 and 1.1.2003 and otherwise in force at 6.4.2003 by [S.I. 2002/1727](https://www.legislation.gov.uk/uksi/2002/1727), [art. 2](https://www.legislation.gov.uk/uksi/2002/1727/article/2)
[^c22566561]: Sch. 3 para. 14 repealed (with effect in accordance with s. 723(1) of the repealing Act) by [Income Tax (Earnings and Pensions) Act 2003 (c. 1)](https://www.legislation.gov.uk/ukpga/2003/1), [s. 724(1)](https://www.legislation.gov.uk/ukpga/2003/1/section/724/1), [Sch. 8 Pt. 1](https://www.legislation.gov.uk/ukpga/2003/1/schedule/8/part/1) (with [Sch. 7](https://www.legislation.gov.uk/ukpga/2003/1/schedule/7))
[^c22566181]: Sch. 3 para. 38 not in force at Royal Assent, see s. 61; Sch. 3 para. 38 in force at 6.4.2003 by [S.I. 2003/962](https://www.legislation.gov.uk/uksi/2003/962), [art. 2(3)(d)(iii)](https://www.legislation.gov.uk/uksi/2003/962/article/2/3/d/iii) (with transitional provisions in [S.R. 2003/212](https://www.legislation.gov.uk/nisr/2003/212), [art. 3](https://www.legislation.gov.uk/nisr/2003/212/article/3))
[^c22566191]: Sch. 3 para. 40 not in force at Royal Assent, see s. 61; Sch. 3 para. 40 in force at 6.4.2003 by [S.I. 2003/962](https://www.legislation.gov.uk/uksi/2003/962), [art. 2(3)(d)(iii)](https://www.legislation.gov.uk/uksi/2003/962/article/2/3/d/iii) (with transitional provisions in [S.R. 2003/212](https://www.legislation.gov.uk/nisr/2003/212), [art. 3](https://www.legislation.gov.uk/nisr/2003/212/article/3))
[^c22566201]: [Sch. 4](https://www.legislation.gov.uk/ukpga/2002/21/schedule/4) wholly in force at 7.4.2003; [Sch. 4](https://www.legislation.gov.uk/ukpga/2002/21/schedule/4) not in force at Royal Assent, see [s. 61](https://www.legislation.gov.uk/ukpga/2002/21/section/61); [Sch. 4](https://www.legislation.gov.uk/ukpga/2002/21/schedule/4) in force for certain purposes at 26.2.2003 and 1.4.2003 and otherwise in force at 7.4.2003 by [S.I. 2003/392](https://www.legislation.gov.uk/uksi/2003/392), [art. 2](https://www.legislation.gov.uk/uksi/2003/392/article/2)
[^c22566211]: [Sch. 4](https://www.legislation.gov.uk/ukpga/2002/21/schedule/4) wholly in force at 7.4.2003; [Sch. 4](https://www.legislation.gov.uk/ukpga/2002/21/schedule/4) not in force at Royal Assent, see [s. 61](https://www.legislation.gov.uk/ukpga/2002/21/section/61); [Sch. 4](https://www.legislation.gov.uk/ukpga/2002/21/schedule/4) in force for certain purposes at 26.2.2003 and 1.4.2003 and otherwise in force at 7.4.2003 by [S.I. 2003/392](https://www.legislation.gov.uk/uksi/2003/392), [art. 2](https://www.legislation.gov.uk/uksi/2003/392/article/2)
[^c22566221]: [Sch. 4](https://www.legislation.gov.uk/ukpga/2002/21/schedule/4) wholly in force at 7.4.2003; [Sch. 4](https://www.legislation.gov.uk/ukpga/2002/21/schedule/4) not in force at Royal Assent, see [s. 61](https://www.legislation.gov.uk/ukpga/2002/21/section/61); [Sch. 4](https://www.legislation.gov.uk/ukpga/2002/21/schedule/4) in force for certain purposes at 26.2.2003 and 1.4.2003 and otherwise in force at 7.4.2003 by [S.I. 2003/392](https://www.legislation.gov.uk/uksi/2003/392), [art. 2](https://www.legislation.gov.uk/uksi/2003/392/article/2)
[^c22566231]: [Sch. 4](https://www.legislation.gov.uk/ukpga/2002/21/schedule/4) wholly in force at 7.4.2003; [Sch. 4](https://www.legislation.gov.uk/ukpga/2002/21/schedule/4) not in force at Royal Assent, see [s. 61](https://www.legislation.gov.uk/ukpga/2002/21/section/61); [Sch. 4](https://www.legislation.gov.uk/ukpga/2002/21/schedule/4) in force for certain purposes at 26.2.2003 and 1.4.2003 and otherwise in force at 7.4.2003 by [S.I. 2003/392](https://www.legislation.gov.uk/uksi/2003/392), [art. 2](https://www.legislation.gov.uk/uksi/2003/392/article/2)
[^c22566241]: [Sch. 4](https://www.legislation.gov.uk/ukpga/2002/21/schedule/4) wholly in force at 7.4.2003; [Sch. 4](https://www.legislation.gov.uk/ukpga/2002/21/schedule/4) not in force at Royal Assent, see [s. 61](https://www.legislation.gov.uk/ukpga/2002/21/section/61); [Sch. 4](https://www.legislation.gov.uk/ukpga/2002/21/schedule/4) in force for certain purposes at 26.2.2003 and 1.4.2003 and otherwise in force at 7.4.2003 by [S.I. 2003/392](https://www.legislation.gov.uk/uksi/2003/392), [art. 2](https://www.legislation.gov.uk/uksi/2003/392/article/2)
[^c22566251]: [Sch. 4](https://www.legislation.gov.uk/ukpga/2002/21/schedule/4) wholly in force at 7.4.2003; [Sch. 4](https://www.legislation.gov.uk/ukpga/2002/21/schedule/4) not in force at Royal Assent, see [s. 61](https://www.legislation.gov.uk/ukpga/2002/21/section/61); [Sch. 4](https://www.legislation.gov.uk/ukpga/2002/21/schedule/4) in force for certain purposes at 26.2.2003 and 1.4.2003 and otherwise in force at 7.4.2003 by [S.I. 2003/392](https://www.legislation.gov.uk/uksi/2003/392), [art. 2](https://www.legislation.gov.uk/uksi/2003/392/article/2)
[^c22566261]: [Sch. 4](https://www.legislation.gov.uk/ukpga/2002/21/schedule/4) wholly in force at 7.4.2003; [Sch. 4](https://www.legislation.gov.uk/ukpga/2002/21/schedule/4) not in force at Royal Assent, see [s. 61](https://www.legislation.gov.uk/ukpga/2002/21/section/61); [Sch. 4](https://www.legislation.gov.uk/ukpga/2002/21/schedule/4) in force for certain purposes at 26.2.2003 and 1.4.2003 and otherwise in force at 7.4.2003 by [S.I. 2003/392](https://www.legislation.gov.uk/uksi/2003/392), [art. 2](https://www.legislation.gov.uk/uksi/2003/392/article/2)
[^c22566271]: [Sch. 4](https://www.legislation.gov.uk/ukpga/2002/21/schedule/4) wholly in force at 7.4.2003; [Sch. 4](https://www.legislation.gov.uk/ukpga/2002/21/schedule/4) not in force at Royal Assent, see [s. 61](https://www.legislation.gov.uk/ukpga/2002/21/section/61); [Sch. 4](https://www.legislation.gov.uk/ukpga/2002/21/schedule/4) in force for certain purposes at 26.2.2003 and 1.4.2003 and otherwise in force at 7.4.2003 by [S.I. 2003/392](https://www.legislation.gov.uk/uksi/2003/392), [art. 2](https://www.legislation.gov.uk/uksi/2003/392/article/2)
[^c22566291]: [Sch. 4](https://www.legislation.gov.uk/ukpga/2002/21/schedule/4) wholly in force at 7.4.2003; [Sch. 4](https://www.legislation.gov.uk/ukpga/2002/21/schedule/4) not in force at Royal Assent, see [s. 61](https://www.legislation.gov.uk/ukpga/2002/21/section/61); [Sch. 4](https://www.legislation.gov.uk/ukpga/2002/21/schedule/4) in force for certain purposes at 26.2.2003 and 1.4.2003 and otherwise in force at 7.4.2003 by [S.I. 2003/392](https://www.legislation.gov.uk/uksi/2003/392), [art. 2](https://www.legislation.gov.uk/uksi/2003/392/article/2)
[^c22566311]: [Sch. 4](https://www.legislation.gov.uk/ukpga/2002/21/schedule/4) wholly in force at 7.4.2003; [Sch. 4](https://www.legislation.gov.uk/ukpga/2002/21/schedule/4) not in force at Royal Assent, see [s. 61](https://www.legislation.gov.uk/ukpga/2002/21/section/61); [Sch. 4](https://www.legislation.gov.uk/ukpga/2002/21/schedule/4) in force for certain purposes at 26.2.2003 and 1.4.2003 and otherwise in force at 7.4.2003 by [S.I. 2003/392](https://www.legislation.gov.uk/uksi/2003/392), [art. 2](https://www.legislation.gov.uk/uksi/2003/392/article/2)
[^c22566321]: [Sch. 4](https://www.legislation.gov.uk/ukpga/2002/21/schedule/4) wholly in force at 7.4.2003; [Sch. 4](https://www.legislation.gov.uk/ukpga/2002/21/schedule/4) not in force at Royal Assent, see [s. 61](https://www.legislation.gov.uk/ukpga/2002/21/section/61); [Sch. 4](https://www.legislation.gov.uk/ukpga/2002/21/schedule/4) in force for certain purposes at 26.2.2003 and 1.4.2003 and otherwise in force at 7.4.2003 by [S.I. 2003/392](https://www.legislation.gov.uk/uksi/2003/392), [art. 2](https://www.legislation.gov.uk/uksi/2003/392/article/2)
[^c22566331]: [Sch. 4](https://www.legislation.gov.uk/ukpga/2002/21/schedule/4) wholly in force at 7.4.2003; [Sch. 4](https://www.legislation.gov.uk/ukpga/2002/21/schedule/4) not in force at Royal Assent, see [s. 61](https://www.legislation.gov.uk/ukpga/2002/21/section/61); [Sch. 4](https://www.legislation.gov.uk/ukpga/2002/21/schedule/4) in force for certain purposes at 26.2.2003 and 1.4.2003 and otherwise in force at 7.4.2003 by [S.I. 2003/392](https://www.legislation.gov.uk/uksi/2003/392), [art. 2](https://www.legislation.gov.uk/uksi/2003/392/article/2)
[^c22566341]: [Sch. 4](https://www.legislation.gov.uk/ukpga/2002/21/schedule/4) wholly in force at 7.4.2003; [Sch. 4](https://www.legislation.gov.uk/ukpga/2002/21/schedule/4) not in force at Royal Assent, see [s. 61](https://www.legislation.gov.uk/ukpga/2002/21/section/61); [Sch. 4](https://www.legislation.gov.uk/ukpga/2002/21/schedule/4) in force for certain purposes at 26.2.2003 and 1.4.2003 and otherwise in force at 7.4.2003 by [S.I. 2003/392](https://www.legislation.gov.uk/uksi/2003/392), [art. 2](https://www.legislation.gov.uk/uksi/2003/392/article/2)
[^c22566351]: [Sch. 4](https://www.legislation.gov.uk/ukpga/2002/21/schedule/4) wholly in force at 7.4.2003; [Sch. 4](https://www.legislation.gov.uk/ukpga/2002/21/schedule/4) not in force at Royal Assent, see [s. 61](https://www.legislation.gov.uk/ukpga/2002/21/section/61); [Sch. 4](https://www.legislation.gov.uk/ukpga/2002/21/schedule/4) in force for certain purposes at 26.2.2003 and 1.4.2003 and otherwise in force at 7.4.2003 by [S.I. 2003/392](https://www.legislation.gov.uk/uksi/2003/392), [art. 2](https://www.legislation.gov.uk/uksi/2003/392/article/2)
[^c22566361]: [Sch. 4](https://www.legislation.gov.uk/ukpga/2002/21/schedule/4) wholly in force at 7.4.2003; [Sch. 4](https://www.legislation.gov.uk/ukpga/2002/21/schedule/4) not in force at Royal Assent, see [s. 61](https://www.legislation.gov.uk/ukpga/2002/21/section/61); [Sch. 4](https://www.legislation.gov.uk/ukpga/2002/21/schedule/4) in force for certain purposes at 26.2.2003 and 1.4.2003 and otherwise in force at 7.4.2003 by [S.I. 2003/392](https://www.legislation.gov.uk/uksi/2003/392), [art. 2](https://www.legislation.gov.uk/uksi/2003/392/article/2)
[^c22566371]: [Sch. 4](https://www.legislation.gov.uk/ukpga/2002/21/schedule/4) wholly in force at 7.4.2003; [Sch. 4](https://www.legislation.gov.uk/ukpga/2002/21/schedule/4) not in force at Royal Assent, see [s. 61](https://www.legislation.gov.uk/ukpga/2002/21/section/61); [Sch. 4](https://www.legislation.gov.uk/ukpga/2002/21/schedule/4) in force for certain purposes at 26.2.2003 and 1.4.2003 and otherwise in force at 7.4.2003 by [S.I. 2003/392](https://www.legislation.gov.uk/uksi/2003/392), [art. 2](https://www.legislation.gov.uk/uksi/2003/392/article/2)
[^c22566381]: [Sch. 4](https://www.legislation.gov.uk/ukpga/2002/21/schedule/4) wholly in force at 7.4.2003; [Sch. 4](https://www.legislation.gov.uk/ukpga/2002/21/schedule/4) not in force at Royal Assent, see [s. 61](https://www.legislation.gov.uk/ukpga/2002/21/section/61); [Sch. 4](https://www.legislation.gov.uk/ukpga/2002/21/schedule/4) in force for certain purposes at 26.2.2003 and 1.4.2003 and otherwise in force at 7.4.2003 by [S.I. 2003/392](https://www.legislation.gov.uk/uksi/2003/392), [art. 2](https://www.legislation.gov.uk/uksi/2003/392/article/2)
[^c22566391]: [Sch. 4](https://www.legislation.gov.uk/ukpga/2002/21/schedule/4) wholly in force at 7.4.2003; [Sch. 4](https://www.legislation.gov.uk/ukpga/2002/21/schedule/4) not in force at Royal Assent, see [s. 61](https://www.legislation.gov.uk/ukpga/2002/21/section/61); [Sch. 4](https://www.legislation.gov.uk/ukpga/2002/21/schedule/4) in force for certain purposes at 26.2.2003 and 1.4.2003 and otherwise in force at 7.4.2003 by [S.I. 2003/392](https://www.legislation.gov.uk/uksi/2003/392), [art. 2](https://www.legislation.gov.uk/uksi/2003/392/article/2)
[^c22566401]: [Sch. 4](https://www.legislation.gov.uk/ukpga/2002/21/schedule/4) wholly in force at 7.4.2003; [Sch. 4](https://www.legislation.gov.uk/ukpga/2002/21/schedule/4) not in force at Royal Assent, see [s. 61](https://www.legislation.gov.uk/ukpga/2002/21/section/61); [Sch. 4](https://www.legislation.gov.uk/ukpga/2002/21/schedule/4) in force for certain purposes at 26.2.2003 and 1.4.2003 and otherwise in force at 7.4.2003 by [S.I. 2003/392](https://www.legislation.gov.uk/uksi/2003/392), [art. 2](https://www.legislation.gov.uk/uksi/2003/392/article/2)
[^c22566411]: [Sch. 4](https://www.legislation.gov.uk/ukpga/2002/21/schedule/4) wholly in force at 7.4.2003; [Sch. 4](https://www.legislation.gov.uk/ukpga/2002/21/schedule/4) not in force at Royal Assent, see [s. 61](https://www.legislation.gov.uk/ukpga/2002/21/section/61); [Sch. 4](https://www.legislation.gov.uk/ukpga/2002/21/schedule/4) in force for certain purposes at 26.2.2003 and 1.4.2003 and otherwise in force at 7.4.2003 by [S.I. 2003/392](https://www.legislation.gov.uk/uksi/2003/392), [art. 2](https://www.legislation.gov.uk/uksi/2003/392/article/2)
[^c22566421]: [Sch. 4](https://www.legislation.gov.uk/ukpga/2002/21/schedule/4) wholly in force at 7.4.2003; [Sch. 4](https://www.legislation.gov.uk/ukpga/2002/21/schedule/4) not in force at Royal Assent, see [s. 61](https://www.legislation.gov.uk/ukpga/2002/21/section/61); [Sch. 4](https://www.legislation.gov.uk/ukpga/2002/21/schedule/4) in force for certain purposes at 26.2.2003 and 1.4.2003 and otherwise in force at 7.4.2003 by [S.I. 2003/392](https://www.legislation.gov.uk/uksi/2003/392), [art. 2](https://www.legislation.gov.uk/uksi/2003/392/article/2)
[^c18672351]: [Sch. 5](https://www.legislation.gov.uk/ukpga/2002/21/schedule/5) wholly in force at 1.4.2003; [Sch. 5](https://www.legislation.gov.uk/ukpga/2002/21/schedule/5) not in force at Royal Assent, see [s. 61](https://www.legislation.gov.uk/ukpga/2002/21/section/61); [Sch. 5](https://www.legislation.gov.uk/ukpga/2002/21/schedule/5) in force for certain purposes at 1.8.2002 by [S.I. 2002/1727](https://www.legislation.gov.uk/uksi/2002/1727), [art. 2](https://www.legislation.gov.uk/uksi/2002/1727/article/2); [Sch. 5](https://www.legislation.gov.uk/ukpga/2002/21/schedule/5) in force for certain further purposes at 26.2.2003 and otherwise in force at 1.4.2003 by [S.I. 2003/392](https://www.legislation.gov.uk/uksi/2003/392), [art. 2](https://www.legislation.gov.uk/uksi/2003/392/article/2)
[^c18672371]: [Sch. 5](https://www.legislation.gov.uk/ukpga/2002/21/schedule/5) wholly in force at 1.4.2003; [Sch. 5](https://www.legislation.gov.uk/ukpga/2002/21/schedule/5) not in force at Royal Assent, see [s. 61](https://www.legislation.gov.uk/ukpga/2002/21/section/61); [Sch. 5](https://www.legislation.gov.uk/ukpga/2002/21/schedule/5) in force for certain purposes at 1.8.2002 by [S.I. 2002/1727](https://www.legislation.gov.uk/uksi/2002/1727), [art. 2](https://www.legislation.gov.uk/uksi/2002/1727/article/2); [Sch. 5](https://www.legislation.gov.uk/ukpga/2002/21/schedule/5) in force for certain further purposes at 26.2.2003 and otherwise in force at 1.4.2003 by [S.I. 2003/392](https://www.legislation.gov.uk/uksi/2003/392), [art. 2](https://www.legislation.gov.uk/uksi/2003/392/article/2)
[^c18672381]: [Sch. 5](https://www.legislation.gov.uk/ukpga/2002/21/schedule/5) wholly in force at 1.4.2003; [Sch. 5](https://www.legislation.gov.uk/ukpga/2002/21/schedule/5) not in force at Royal Assent, see [s. 61](https://www.legislation.gov.uk/ukpga/2002/21/section/61); [Sch. 5](https://www.legislation.gov.uk/ukpga/2002/21/schedule/5) in force for certain purposes at 1.8.2002 by [S.I. 2002/1727](https://www.legislation.gov.uk/uksi/2002/1727), [art. 2](https://www.legislation.gov.uk/uksi/2002/1727/article/2); [Sch. 5](https://www.legislation.gov.uk/ukpga/2002/21/schedule/5) in force for certain further purposes at 26.2.2003 and otherwise in force at 1.4.2003 by [S.I. 2003/392](https://www.legislation.gov.uk/uksi/2003/392), [art. 2](https://www.legislation.gov.uk/uksi/2003/392/article/2)
[^c18672391]: [Sch. 5](https://www.legislation.gov.uk/ukpga/2002/21/schedule/5) wholly in force at 1.4.2003; [Sch. 5](https://www.legislation.gov.uk/ukpga/2002/21/schedule/5) not in force at Royal Assent, see [s. 61](https://www.legislation.gov.uk/ukpga/2002/21/section/61); [Sch. 5](https://www.legislation.gov.uk/ukpga/2002/21/schedule/5) in force for certain purposes at 1.8.2002 by [S.I. 2002/1727](https://www.legislation.gov.uk/uksi/2002/1727), [art. 2](https://www.legislation.gov.uk/uksi/2002/1727/article/2); [Sch. 5](https://www.legislation.gov.uk/ukpga/2002/21/schedule/5) in force for certain further purposes at 26.2.2003 and otherwise in force at 1.4.2003 by [S.I. 2003/392](https://www.legislation.gov.uk/uksi/2003/392), [art. 2](https://www.legislation.gov.uk/uksi/2003/392/article/2)
[^c18672401]: [Sch. 5](https://www.legislation.gov.uk/ukpga/2002/21/schedule/5) wholly in force at 1.4.2003; [Sch. 5](https://www.legislation.gov.uk/ukpga/2002/21/schedule/5) not in force at Royal Assent, see [s. 61](https://www.legislation.gov.uk/ukpga/2002/21/section/61); [Sch. 5](https://www.legislation.gov.uk/ukpga/2002/21/schedule/5) in force for certain purposes at 1.8.2002 by [S.I. 2002/1727](https://www.legislation.gov.uk/uksi/2002/1727), [art. 2](https://www.legislation.gov.uk/uksi/2002/1727/article/2); [Sch. 5](https://www.legislation.gov.uk/ukpga/2002/21/schedule/5) in force for certain further purposes at 26.2.2003 and otherwise in force at 1.4.2003 by [S.I. 2003/392](https://www.legislation.gov.uk/uksi/2003/392), [art. 2](https://www.legislation.gov.uk/uksi/2003/392/article/2)
[^c18672411]: [Sch. 5](https://www.legislation.gov.uk/ukpga/2002/21/schedule/5) wholly in force at 1.4.2003; [Sch. 5](https://www.legislation.gov.uk/ukpga/2002/21/schedule/5) not in force at Royal Assent, see [s. 61](https://www.legislation.gov.uk/ukpga/2002/21/section/61); [Sch. 5](https://www.legislation.gov.uk/ukpga/2002/21/schedule/5) in force for certain purposes at 1.8.2002 by [S.I. 2002/1727](https://www.legislation.gov.uk/uksi/2002/1727), [art. 2](https://www.legislation.gov.uk/uksi/2002/1727/article/2); [Sch. 5](https://www.legislation.gov.uk/ukpga/2002/21/schedule/5) in force for certain further purposes at 26.2.2003 and otherwise in force at 1.4.2003 by [S.I. 2003/392](https://www.legislation.gov.uk/uksi/2003/392), [art. 2](https://www.legislation.gov.uk/uksi/2003/392/article/2)
[^c18672421]: [Sch. 5](https://www.legislation.gov.uk/ukpga/2002/21/schedule/5) wholly in force at 1.4.2003; [Sch. 5](https://www.legislation.gov.uk/ukpga/2002/21/schedule/5) not in force at Royal Assent, see [s. 61](https://www.legislation.gov.uk/ukpga/2002/21/section/61); [Sch. 5](https://www.legislation.gov.uk/ukpga/2002/21/schedule/5) in force for certain purposes at 1.8.2002 by [S.I. 2002/1727](https://www.legislation.gov.uk/uksi/2002/1727), [art. 2](https://www.legislation.gov.uk/uksi/2002/1727/article/2); [Sch. 5](https://www.legislation.gov.uk/ukpga/2002/21/schedule/5) in force for certain further purposes at 26.2.2003 and otherwise in force at 1.4.2003 by [S.I. 2003/392](https://www.legislation.gov.uk/uksi/2003/392), [art. 2](https://www.legislation.gov.uk/uksi/2003/392/article/2)
[^c18672431]: [Sch. 5](https://www.legislation.gov.uk/ukpga/2002/21/schedule/5) wholly in force at 1.4.2003; [Sch. 5](https://www.legislation.gov.uk/ukpga/2002/21/schedule/5) not in force at Royal Assent, see [s. 61](https://www.legislation.gov.uk/ukpga/2002/21/section/61); [Sch. 5](https://www.legislation.gov.uk/ukpga/2002/21/schedule/5) in force for certain purposes at 1.8.2002 by [S.I. 2002/1727](https://www.legislation.gov.uk/uksi/2002/1727), [art. 2](https://www.legislation.gov.uk/uksi/2002/1727/article/2); [Sch. 5](https://www.legislation.gov.uk/ukpga/2002/21/schedule/5) in force for certain further purposes at 26.2.2003 and otherwise in force at 1.4.2003 by [S.I. 2003/392](https://www.legislation.gov.uk/uksi/2003/392), [art. 2](https://www.legislation.gov.uk/uksi/2003/392/article/2)
[^c18672441]: [Sch. 5](https://www.legislation.gov.uk/ukpga/2002/21/schedule/5) wholly in force at 1.4.2003; [Sch. 5](https://www.legislation.gov.uk/ukpga/2002/21/schedule/5) not in force at Royal Assent, see [s. 61](https://www.legislation.gov.uk/ukpga/2002/21/section/61); [Sch. 5](https://www.legislation.gov.uk/ukpga/2002/21/schedule/5) in force for certain purposes at 1.8.2002 by [S.I. 2002/1727](https://www.legislation.gov.uk/uksi/2002/1727), [art. 2](https://www.legislation.gov.uk/uksi/2002/1727/article/2); [Sch. 5](https://www.legislation.gov.uk/ukpga/2002/21/schedule/5) in force for certain further purposes at 26.2.2003 and otherwise in force at 1.4.2003 by [S.I. 2003/392](https://www.legislation.gov.uk/uksi/2003/392), [art. 2](https://www.legislation.gov.uk/uksi/2003/392/article/2)
[^c18672451]: [Sch. 5](https://www.legislation.gov.uk/ukpga/2002/21/schedule/5) wholly in force at 1.4.2003; [Sch. 5](https://www.legislation.gov.uk/ukpga/2002/21/schedule/5) not in force at Royal Assent, see [s. 61](https://www.legislation.gov.uk/ukpga/2002/21/section/61); [Sch. 5](https://www.legislation.gov.uk/ukpga/2002/21/schedule/5) in force for certain purposes at 1.8.2002 by [S.I. 2002/1727](https://www.legislation.gov.uk/uksi/2002/1727), [art. 2](https://www.legislation.gov.uk/uksi/2002/1727/article/2); [Sch. 5](https://www.legislation.gov.uk/ukpga/2002/21/schedule/5) in force for certain further purposes at 26.2.2003 and otherwise in force at 1.4.2003 by [S.I. 2003/392](https://www.legislation.gov.uk/uksi/2003/392), [art. 2](https://www.legislation.gov.uk/uksi/2003/392/article/2)
[^c18672461]: [Sch. 5](https://www.legislation.gov.uk/ukpga/2002/21/schedule/5) wholly in force at 1.4.2003; [Sch. 5](https://www.legislation.gov.uk/ukpga/2002/21/schedule/5) not in force at Royal Assent, see [s. 61](https://www.legislation.gov.uk/ukpga/2002/21/section/61); [Sch. 5](https://www.legislation.gov.uk/ukpga/2002/21/schedule/5) in force for certain purposes at 1.8.2002 by [S.I. 2002/1727](https://www.legislation.gov.uk/uksi/2002/1727), [art. 2](https://www.legislation.gov.uk/uksi/2002/1727/article/2); [Sch. 5](https://www.legislation.gov.uk/ukpga/2002/21/schedule/5) in force for certain further purposes at 26.2.2003 and otherwise in force at 1.4.2003 by [S.I. 2003/392](https://www.legislation.gov.uk/uksi/2003/392), [art. 2](https://www.legislation.gov.uk/uksi/2003/392/article/2)
[^c18672471]: [Sch. 5](https://www.legislation.gov.uk/ukpga/2002/21/schedule/5) wholly in force at 1.4.2003; [Sch. 5](https://www.legislation.gov.uk/ukpga/2002/21/schedule/5) not in force at Royal Assent, see [s. 61](https://www.legislation.gov.uk/ukpga/2002/21/section/61); [Sch. 5](https://www.legislation.gov.uk/ukpga/2002/21/schedule/5) in force for certain purposes at 1.8.2002 by [S.I. 2002/1727](https://www.legislation.gov.uk/uksi/2002/1727), [art. 2](https://www.legislation.gov.uk/uksi/2002/1727/article/2); [Sch. 5](https://www.legislation.gov.uk/ukpga/2002/21/schedule/5) in force for certain further purposes at 26.2.2003 and otherwise in force at 1.4.2003 by [S.I. 2003/392](https://www.legislation.gov.uk/uksi/2003/392), [art. 2](https://www.legislation.gov.uk/uksi/2003/392/article/2)
[^c22566571]: Sch. 5 para. 10A inserted (15.11.2004) by [Children Act 2004 (c. 31)](https://www.legislation.gov.uk/ukpga/2004/31), [ss. 63](https://www.legislation.gov.uk/ukpga/2004/31/section/63), [67(7)(k)](https://www.legislation.gov.uk/ukpga/2004/31/section/67/7/k)
[^c17826111]: [Sch. 6](https://www.legislation.gov.uk/ukpga/2002/21/schedule/6) partly in force; [Sch. 6](https://www.legislation.gov.uk/ukpga/2002/21/schedule/6) not in force at Royal Assent, see [s. 61](https://www.legislation.gov.uk/ukpga/2002/21/section/61); [Sch. 6](https://www.legislation.gov.uk/ukpga/2002/21/schedule/6) in force for certain purposes at 27.8.2002 and after the expiry of a period of 26 weeks from the date of commencement of the award for certain further purposes by [S.I. 2002/1727](https://www.legislation.gov.uk/uksi/2002/1727), [art. 2](https://www.legislation.gov.uk/uksi/2002/1727/article/2); [Sch. 6](https://www.legislation.gov.uk/ukpga/2002/21/schedule/6) in force for certain purposes at 26.2.2003, 1.4.2003 and 7.4.2003 by [S.I. 2003/392](https://www.legislation.gov.uk/uksi/2003/392), [art. 2](https://www.legislation.gov.uk/uksi/2003/392/article/2); [Sch. 6](https://www.legislation.gov.uk/ukpga/2002/21/schedule/6) in force for certain purposes at 6.4.2003 by [S.I. 2003/938](https://www.legislation.gov.uk/uksi/2003/938), [art. 2](https://www.legislation.gov.uk/uksi/2003/938/article/2), [Sch.](https://www.legislation.gov.uk/uksi/2003/938/schedule) (with [art. 3](https://www.legislation.gov.uk/uksi/2003/938/article/3)) and by [S.I. 2003/962](https://www.legislation.gov.uk/uksi/2003/962), [art. 2(3)(e)](https://www.legislation.gov.uk/uksi/2003/962/article/2/3/e), [Sch. 1](https://www.legislation.gov.uk/uksi/2003/962/schedule/1) (with [arts. 3](https://www.legislation.gov.uk/uksi/2003/962/article/3), [4](https://www.legislation.gov.uk/uksi/2003/962/article/4) and with savings and transitional provisions in [S.R. 2003/212](https://www.legislation.gov.uk/nisr/2003/212), [arts. 2](https://www.legislation.gov.uk/nisr/2003/212/article/2), [4](https://www.legislation.gov.uk/nisr/2003/212/article/4)); [Sch. 6](https://www.legislation.gov.uk/ukpga/2002/21/schedule/6) in force for certain further purposes at 8.4.2003 by [S.I. 2003/962](https://www.legislation.gov.uk/uksi/2003/962), [art. 2(4)(e)](https://www.legislation.gov.uk/uksi/2003/962/article/2/4/e), [Sch. 2](https://www.legislation.gov.uk/uksi/2003/962/schedule/2) (with [arts. 3-5](https://www.legislation.gov.uk/uksi/2003/962/article/3))
[^key-d763a8eeb2487028fa09a8dc072d67a7]: S. 5(2) excluded (17.3.2005) by [Tax Credits Act 2002 (Transitional Provisions) Order 2005 (S.I. 2005/773)](https://www.legislation.gov.uk/uksi/2005/773), [art. 6](https://www.legislation.gov.uk/uksi/2005/773/article/6)
[^key-79c0fb7ee1dfe66e343d13e7b3c81fc8]: Sch. 3 para. 2 repealed (1.4.2005) by [Courts Act 2003 (c. 39)](https://www.legislation.gov.uk/ukpga/2003/39), [s. 110(1)](https://www.legislation.gov.uk/ukpga/2003/39/section/110/1), [Sch. 10](https://www.legislation.gov.uk/ukpga/2003/39/schedule/10); [S.I. 2005/910](https://www.legislation.gov.uk/uksi/2005/910), [art. 3(aa)](https://www.legislation.gov.uk/uksi/2005/910/article/3/aa)
[^key-68e9138f2b014106f41e9508f7389d48]: S. 6 modified (8.4.2005) by [Tax Credits Notification of Changes of Circumstances (Civil Partnership) (Transitional Provisions) Order 2005 (S.I. 2005/828)](https://www.legislation.gov.uk/uksi/2005/828), [arts. 1](https://www.legislation.gov.uk/uksi/2005/828/article/1), [2](https://www.legislation.gov.uk/uksi/2005/828/article/2)
[^key-fe9112bc1c5c2aaa101265fe38244804]: S. 2 substituted (18.4.2005) by [Commissioners for Revenue and Customs Act 2005 (c. 11)](https://www.legislation.gov.uk/ukpga/2005/11), [s. 53(1)](https://www.legislation.gov.uk/ukpga/2005/11/section/53/1), [Sch. 4 para. 88](https://www.legislation.gov.uk/ukpga/2005/11/schedule/4/paragraph/88); [S.I. 2005/1126](https://www.legislation.gov.uk/uksi/2005/1126), [art. 2(2)(h)](https://www.legislation.gov.uk/uksi/2005/1126/article/2/2/h)
[^key-4717affa7d4dd49ea5f1dfd576cc2fc5]: S. 40(1)(a) repealed (18.4.2005) by [Commissioners for Revenue and Customs Act 2005 (c. 11)](https://www.legislation.gov.uk/ukpga/2005/11), [s. 53(1)](https://www.legislation.gov.uk/ukpga/2005/11/section/53/1), [Sch. 4 para. 89](https://www.legislation.gov.uk/ukpga/2005/11/schedule/4/paragraph/89), [Sch. 5](https://www.legislation.gov.uk/ukpga/2005/11/schedule/5); [S.I. 2005/1126](https://www.legislation.gov.uk/uksi/2005/1126), [art. 2(2)(h)(i)](https://www.legislation.gov.uk/uksi/2005/1126/article/2/2/h/i)
[^key-24fd110dc579e2df4ed661caca52bafb]: [S. 53](https://www.legislation.gov.uk/ukpga/2002/21/section/53) substituted (18.4.2005) by [Commissioners for Revenue and Customs Act 2005 (c. 11)](https://www.legislation.gov.uk/ukpga/2005/11), [s. 53(1)](https://www.legislation.gov.uk/ukpga/2005/11/section/53/1), [Sch. 4 para. 90](https://www.legislation.gov.uk/ukpga/2005/11/schedule/4/paragraph/90); [S.I. 2005/1126](https://www.legislation.gov.uk/uksi/2005/1126), [art. 2(2)(h)](https://www.legislation.gov.uk/uksi/2005/1126/article/2/2/h)
[^key-47a1b14f588a7e228464e7a1f4f4612a]: Sch. 5 para. 2 repealed (18.4.2005) by [Commissioners for Revenue and Customs Act 2005 (c. 11)](https://www.legislation.gov.uk/ukpga/2005/11), [s. 53(1)](https://www.legislation.gov.uk/ukpga/2005/11/section/53/1), [Sch. 4 para. 91](https://www.legislation.gov.uk/ukpga/2005/11/schedule/4/paragraph/91), [Sch. 5](https://www.legislation.gov.uk/ukpga/2005/11/schedule/5); [S.I. 2005/1126](https://www.legislation.gov.uk/uksi/2005/1126), [art. 2(2)(h)(i)](https://www.legislation.gov.uk/uksi/2005/1126/article/2/2/h/i)
[^key-48154f955b45241ac67590a3f9ca0a9b]: Word in s. 11(6)(b) substituted (5.12.2005) by [Civil Partnership Act 2004 (c. 33)](https://www.legislation.gov.uk/ukpga/2004/33), [s. 263(8)(d)](https://www.legislation.gov.uk/ukpga/2004/33/section/263/8/d), [Sch. 24 para. 145](https://www.legislation.gov.uk/ukpga/2004/33/schedule/24/paragraph/145); [S.I. 2005/3175](https://www.legislation.gov.uk/uksi/2005/3175), [art. 2(1)](https://www.legislation.gov.uk/uksi/2005/3175/article/2/1), [Sch. 1](https://www.legislation.gov.uk/uksi/2005/3175/schedule/1)
[^key-326f9a33a744b6137f29416a55c7c7a2]: Words in s. 11(6)(c) substituted (5.12.2005) by [Civil Partnership Act 2004 (c. 33)](https://www.legislation.gov.uk/ukpga/2004/33), [s. 263(8)(d)](https://www.legislation.gov.uk/ukpga/2004/33/section/263/8/d), [Sch. 24 para. 145](https://www.legislation.gov.uk/ukpga/2004/33/schedule/24/paragraph/145); [S.I. 2005/3175](https://www.legislation.gov.uk/uksi/2005/3175), [art. 2(1)](https://www.legislation.gov.uk/uksi/2005/3175/article/2/1), [Sch. 1](https://www.legislation.gov.uk/uksi/2005/3175/schedule/1)
[^key-521f7e04342433938e8918cfa563b023]: Word in s. 17(10)(b) substituted (5.12.2005) by [Civil Partnership Act 2004 (c. 33)](https://www.legislation.gov.uk/ukpga/2004/33), [s. 263(8)(d)](https://www.legislation.gov.uk/ukpga/2004/33/section/263/8/d), [Sch. 24 para. 145](https://www.legislation.gov.uk/ukpga/2004/33/schedule/24/paragraph/145); [S.I. 2005/3175](https://www.legislation.gov.uk/uksi/2005/3175), [art. 2(1)](https://www.legislation.gov.uk/uksi/2005/3175/article/2/1), [Sch. 1](https://www.legislation.gov.uk/uksi/2005/3175/schedule/1)
[^key-15c04a9e0c7be01d10806e2498bb22d9]: Words in s. 17(10)(b) substituted (5.12.2005) by [Civil Partnership Act 2004 (c. 33)](https://www.legislation.gov.uk/ukpga/2004/33), [s. 263(8)(d)](https://www.legislation.gov.uk/ukpga/2004/33/section/263/8/d), [Sch. 24 para. 146](https://www.legislation.gov.uk/ukpga/2004/33/schedule/24/paragraph/146); [S.I. 2005/3175](https://www.legislation.gov.uk/uksi/2005/3175), [art. 2(1)](https://www.legislation.gov.uk/uksi/2005/3175/article/2/1), [Sch. 1](https://www.legislation.gov.uk/uksi/2005/3175/schedule/1)
[^key-b6ac72ce6b64c0ab0d4c94b734bf5a79]: Word in s. 24(2) substituted (5.12.2005) by [Civil Partnership Act 2004 (c. 33)](https://www.legislation.gov.uk/ukpga/2004/33), [s. 263(8)(d)](https://www.legislation.gov.uk/ukpga/2004/33/section/263/8/d), [Sch. 24 para. 145](https://www.legislation.gov.uk/ukpga/2004/33/schedule/24/paragraph/145); [S.I. 2005/3175](https://www.legislation.gov.uk/uksi/2005/3175), [art. 2(1)](https://www.legislation.gov.uk/uksi/2005/3175/article/2/1), [Sch. 1](https://www.legislation.gov.uk/uksi/2005/3175/schedule/1)
[^key-c12cb6369d1865b16bf5cb8893baaa5e]: S. 3(5A) substituted for s. 3(5)(6) (5.12.2005) by [Civil Partnership Act 2004 (c. 33)](https://www.legislation.gov.uk/ukpga/2004/33), [s. 263(8)(d)](https://www.legislation.gov.uk/ukpga/2004/33/section/263/8/d), [Sch. 24 para. 144(3)](https://www.legislation.gov.uk/ukpga/2004/33/schedule/24/paragraph/144/3); [S.I. 2005/3175](https://www.legislation.gov.uk/uksi/2005/3175), [art. 2(1)](https://www.legislation.gov.uk/uksi/2005/3175/article/2/1), [Sch. 1](https://www.legislation.gov.uk/uksi/2005/3175/schedule/1)
[^key-38acd92b6fbd0eef3c50179b125b30d9]: Words in s. 3(3)(a) substituted (5.12.2005) by [Civil Partnership Act 2004 (c. 33)](https://www.legislation.gov.uk/ukpga/2004/33), [s. 263(8)(d)](https://www.legislation.gov.uk/ukpga/2004/33/section/263/8/d), [Sch. 24 para. 144(2)](https://www.legislation.gov.uk/ukpga/2004/33/schedule/24/paragraph/144/2); [S.I. 2005/3175](https://www.legislation.gov.uk/uksi/2005/3175), [art. 2(1)](https://www.legislation.gov.uk/uksi/2005/3175/article/2/1), [Sch. 1](https://www.legislation.gov.uk/uksi/2005/3175/schedule/1)
[^key-e3157cf9e2d774830475473a72888870]: Word in s. 32(6) substituted (5.12.2005) by [Civil Partnership Act 2004 (c. 33)](https://www.legislation.gov.uk/ukpga/2004/33), [s. 263(8)(d)](https://www.legislation.gov.uk/ukpga/2004/33/section/263/8/d), [Sch. 24 para. 145](https://www.legislation.gov.uk/ukpga/2004/33/schedule/24/paragraph/145); [S.I. 2005/3175](https://www.legislation.gov.uk/uksi/2005/3175), [art. 2(1)](https://www.legislation.gov.uk/uksi/2005/3175/article/2/1), [Sch. 1](https://www.legislation.gov.uk/uksi/2005/3175/schedule/1)
[^key-7ecbd94f7220973a1ba51959b7e7a076]: Word in s. 4(1)(g) substituted (5.12.2005) by [Civil Partnership Act 2004 (c. 33)](https://www.legislation.gov.uk/ukpga/2004/33), [s. 263(8)(d)](https://www.legislation.gov.uk/ukpga/2004/33/section/263/8/d), [Sch. 24 para. 145](https://www.legislation.gov.uk/ukpga/2004/33/schedule/24/paragraph/145); [S.I. 2005/3175](https://www.legislation.gov.uk/uksi/2005/3175), [art. 2(1)](https://www.legislation.gov.uk/uksi/2005/3175/article/2/1), [Sch. 1](https://www.legislation.gov.uk/uksi/2005/3175/schedule/1)
[^key-abbd48c94d395e7d3ebb47488a0099fa]: Words in s. 4(1)(g) substituted (5.12.2005) by [Civil Partnership Act 2004 (c. 33)](https://www.legislation.gov.uk/ukpga/2004/33), [s. 263(8)(d)](https://www.legislation.gov.uk/ukpga/2004/33/section/263/8/d), [Sch. 24 para. 146](https://www.legislation.gov.uk/ukpga/2004/33/schedule/24/paragraph/146); [S.I. 2005/3175](https://www.legislation.gov.uk/uksi/2005/3175), [art. 2(1)](https://www.legislation.gov.uk/uksi/2005/3175/article/2/1), [Sch. 1](https://www.legislation.gov.uk/uksi/2005/3175/schedule/1)
[^key-55e9fe1d7b72af764a676b82a7888829]: S. 48(1): s. 48 renumbered as s. 48(1) (5.12.2005) by [Civil Partnership Act 2004 (c. 33)](https://www.legislation.gov.uk/ukpga/2004/33), [s. 263(8)(d)](https://www.legislation.gov.uk/ukpga/2004/33/section/263/8/d), [Sch. 24 para. 147(1)](https://www.legislation.gov.uk/ukpga/2004/33/schedule/24/paragraph/147/1); [S.I. 2005/3175](https://www.legislation.gov.uk/uksi/2005/3175), [art. 2(1)](https://www.legislation.gov.uk/uksi/2005/3175/article/2/1), [Sch. 1](https://www.legislation.gov.uk/uksi/2005/3175/schedule/1)
[^key-6e058fa8427c070fa1814b4d9c3c9828]: S. 48(2) inserted (5.12.2005) by [Civil Partnership Act 2004 (c. 33)](https://www.legislation.gov.uk/ukpga/2004/33), [s. 263(8)(d)](https://www.legislation.gov.uk/ukpga/2004/33/section/263/8/d), [Sch. 24 para. 147(3)](https://www.legislation.gov.uk/ukpga/2004/33/schedule/24/paragraph/147/3); [S.I. 2005/3175](https://www.legislation.gov.uk/uksi/2005/3175), [art. 2(1)](https://www.legislation.gov.uk/uksi/2005/3175/article/2/1), [Sch. 1](https://www.legislation.gov.uk/uksi/2005/3175/schedule/1)
[^key-a91c68a3676984a21b5a7c7c4e227f33]: Words in s. 48(1) inserted (5.12.2005) by [Civil Partnership Act 2004 (c. 33)](https://www.legislation.gov.uk/ukpga/2004/33), [s. 263(8)(d)](https://www.legislation.gov.uk/ukpga/2004/33/section/263/8/d), [Sch. 24 para. 147(2)](https://www.legislation.gov.uk/ukpga/2004/33/schedule/24/paragraph/147/2); [S.I. 2005/3175](https://www.legislation.gov.uk/uksi/2005/3175), [art. 2(1)](https://www.legislation.gov.uk/uksi/2005/3175/article/2/1), [Sch. 1](https://www.legislation.gov.uk/uksi/2005/3175/schedule/1)
[^key-4474e09478367c6e7f3340a625ec8cb1]: Words in s. 48(1) (definitions of "married couple", "unmarried couple" and the "and" at the end of the definition of “tax year”) repealed (5.12.2005) by [Civil Partnership Act 2004 (c. 33)](https://www.legislation.gov.uk/ukpga/2004/33), [s. 263(8)(d)](https://www.legislation.gov.uk/ukpga/2004/33/section/263/8/d), [Sch. 24 para. 147(2)](https://www.legislation.gov.uk/ukpga/2004/33/schedule/24/paragraph/147/2), [Sch. 30](https://www.legislation.gov.uk/ukpga/2004/33/schedule/30); [S.I. 2005/3175](https://www.legislation.gov.uk/uksi/2005/3175), [art. 2(1)](https://www.legislation.gov.uk/uksi/2005/3175/article/2/1)[(6)](https://www.legislation.gov.uk/uksi/2005/3175/article/2/6), [Sch. 1](https://www.legislation.gov.uk/uksi/2005/3175/schedule/1)
[^key-36527b9f2ab0d38d7d51cef91697e1a5]: Words in s. 49(2)(b) repealed (N.I.) (10.4.2006) by [Child Benefit Act 2005 (c. 6)](https://www.legislation.gov.uk/ukpga/2005/6), [s. 6(2)](https://www.legislation.gov.uk/ukpga/2005/6/section/6/2), [Sch. 2 Pt. 2](https://www.legislation.gov.uk/ukpga/2005/6/schedule/2/part/2)
[^key-d9c4f39a402e2720bf526cabe0528741]: Words in s. 49(1)(b) repealed (E.W.S.) (10.4.2006) by [Child Benefit Act 2005 (c. 6)](https://www.legislation.gov.uk/ukpga/2005/6), [s. 6(2)](https://www.legislation.gov.uk/ukpga/2005/6/section/6/2), [Sch. 2 Pt. 1](https://www.legislation.gov.uk/ukpga/2005/6/schedule/2/part/1)
[^key-e096cbd5463aea209b8dbabc33aeb02c]: [Sch. 4 para. 22](https://www.legislation.gov.uk/ukpga/2002/21/schedule/4/paragraph/22) repealed (14.6.2007) by [Asylum and Immigration (Treatment of Claimants, etc.) Act 2004 (c. 19)](https://www.legislation.gov.uk/ukpga/2004/19), [s. 48(3)](https://www.legislation.gov.uk/ukpga/2004/19/section/48/3), [Sch. 4](https://www.legislation.gov.uk/ukpga/2004/19/schedule/4); [S.I. 2007/1602](https://www.legislation.gov.uk/uksi/2007/1602), [art. 2(2)](https://www.legislation.gov.uk/uksi/2007/1602/article/2/2) (with [art. 2(3)](https://www.legislation.gov.uk/uksi/2007/1602/article/2/3)[(4)](https://www.legislation.gov.uk/uksi/2007/1602/article/2/4))
#### Transport Act 1982 (c. 49)
#### Legal Aid (Scotland) Act 1986 (c. 47)
#### Income and Corporation Taxes Act 1988 (c. 1)
#### Education Reform (Northern Ireland) Order 1989 (S.I. 1989/2406 (N.I. 20))
#### Child Support Act 1991 (c. 48)
#### Social Security Administration Act 1992 (c. 5)
#### Social Security Contributions and Benefits (Northern Ireland) Act 1992 (c. 7)
#### Value Added Tax Act 1994 (c. 23)
#### Children (Northern Ireland) Order 1995 (S.I. 1995/755 (N.I. 2))
#### Road Traffic (Northern Ireland) Order 1995 (S.I. 1995/2994 (N.I. 18))
#### Housing Grants, Construction and Regeneration Act 1996 (c. 53)
#### Social Security Contributions and Benefits (Northern Ireland) Act 1992 (c. 7)
#### Social Security Administration (Northern Ireland) Act 1992 (c. 8)
#### Social Security Act 1998 (c. 14)
#### Social Security (Northern Ireland) Order 1998 (S.I. 1998/1506 (N.I. 10))
#### Immigration and Asylum Act 1999 (c. 33)
#### Exchange of information between Board and Secretary of State or Northern Ireland Departments
#### Immigration and Asylum Act 1999 (c. 33)
#### Provision of information by Board for purposes relating to welfare of children
#### Consequential amendments
#### Claims: supplementary
#### Underpayments
#### Annual reports
#### Functions transferred to Board
#### Consequential amendments
#### Consequential amendments
#### Right not to suffer detriment: Northern Ireland
#### Right not to be unfairly dismissed: Great Britain
#### Right not to be unfairly dismissed: Northern Ireland
#### Right not to be unfairly dismissed: Great Britain
#### Right not to be unfairly dismissed: Northern Ireland
#### Right not to be unfairly dismissed: Northern Ireland
#### Penalty proceedings before Commissioners
#### Debtors (Scotland) Act 1987 (c. 18)
#### Education Reform (Northern Ireland) Order 1989 (S.I. 1989/2406 (N.I. 20))
#### Child Support Act 1991 (c. 48)
#### Education Reform (Northern Ireland) Order 1989 (S.I. 1989/2406 (N.I. 20))
#### Child Support Act 1991 (c. 48)
#### Social Security Administration Act 1992 (c. 5)
#### Social Security Contributions and Benefits (Northern Ireland) Act 1992 (c. 7)
#### Value Added Tax Act 1994 (c. 23)
#### Children (Scotland) Act 1995 (c. 36)
#### Children (Northern Ireland) Order 1995 (S.I. 1995/755 (N.I. 2))
#### Housing Grants, Construction and Regeneration Act 1996 (c. 53)
#### Road Traffic (Northern Ireland) Order 1995 (S.I. 1995/2994 (N.I. 18))
#### Housing Grants, Construction and Regeneration Act 1996 (c. 53)
#### Housing Grants, Construction and Regeneration Act 1996 (c. 53)
#### 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
#### Interest
#### Transfer of property, rights and liabilities
#### Abolition of exclusion of tax exempt persons
#### Use and disclosure of information
#### Right not to be unfairly dismissed: Great Britain
#### Attachment of Earnings Act 1971 (c. 32)
#### Transport Act 1982 (c. 49)
#### Legal Aid (Scotland) Act 1986 (c. 47)
#### Income and Corporation Taxes Act 1988 (c. 1)
#### Education Reform (Northern Ireland) Order 1989 (S.I. 1989/2406 (N.I. 20))
#### Child Support Act 1991 (c. 48)
#### Social Security Contributions and Benefits Act 1992 (c. 4)
#### Social Security Administration Act 1992 (c. 5)
#### Social Security Contributions and Benefits (Northern Ireland) Act 1992 (c. 7)
#### Value Added Tax Act 1994 (c. 23)
#### Road Traffic (Northern Ireland) Order 1995 (S.I. 1995/2994 (N.I. 18))
#### Finance Act 2000 (c. 17)
#### Social Security Administration Act 1992 (c. 5)
#### Social Security Contributions and Benefits (Northern Ireland) Act 1992 (c. 7)
#### Social Security Administration (Northern Ireland) Act 1992 (c. 8)
#### Social Security Act 1998 (c. 14)
#### Social Security (Northern Ireland) Order 1998 (S.I. 1998/1506 (N.I. 10))
#### Powers to use information
#### Provision of information by Board for purposes relating to welfare of children
#### Unauthorised disclosure of information
#### Consequential amendments
#### Functions transferred to Treasury
#### Functions transferred to Board
#### Abolition of exclusion of tax exempt persons
#### Administrative arrangements
#### Right not to suffer detriment: Northern Ireland
#### Determination of penalties by Board
#### Legal Aid (Scotland) Act 1986 (c. 47)
#### Child Support (Northern Ireland) Order 1991 (S.I. 1991/2628 (N.I. 23))
#### Social Security Administration Act 1992 (c. 5)
#### Social Security Contributions and Benefits (Northern Ireland) Act 1992 (c. 7)
#### Value Added Tax Act 1994 (c. 23)
#### Children (Scotland) Act 1995 (c. 36)
#### Finance Act 2000 (c. 17)
#### Social Security 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
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