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
Changes on 2008-11-03
@@ -1445,21 +1445,21 @@
- (1) Until such day as the Treasury may by order appoint, Part 1 of this Act has effect subject to the modifications specified in this section; and an order under this subsection may include any transitional provisions or savings which appear appropriate.
- (2) Except in the case of an appeal against an employer penalty, an appeal under section 38 is to an appeal tribunal (rather than to the General Commissioners or Special Commissioners).
- (3) The function of giving a direction under section 19(10) is a function of an appeal tribunal (rather than of the General Commissioners or Special Commissioners).
- (4) Except in the case of an employer information penalty, proceedings under paragraph 3 of Schedule 2 are by way of information made to an appeal tribunal (rather than to the General Commissioners or Special Commissioners).
- (2) Except in the case of an appeal against an employer penalty, an appeal under section 38 is to the appropriate tribunal (rather than to the General Commissioners or Special Commissioners).
- (3) The function of giving a direction under section 19(10) is a function of the appropriate tribunal (rather than of the General Commissioners or Special Commissioners).
- (4) Except in the case of an employer information penalty, proceedings under paragraph 3 of Schedule 2 are by way of information made to the appropriate tribunal (rather than to the General Commissioners or Special Commissioners).
- (5) So far as is appropriate in consequence of subsections (2) to (4)—
- (a) the references to the General Commissioners or Special Commissioners in sections 19(10) and 39(5) and paragraphs 2 and 3(2) of Schedule 2 are to the appeal tribunal, and
- (a) the references to the General Commissioners or Special Commissioners in sections 19(10) and 39(5) and paragraphs 2 and 3(2) of Schedule 2 are to the appropriate tribunal, and
- (b) subsections (3) and (4) of section 39 do not apply.
- (6) An appeal under paragraph 2(2) or 4(1) of Schedule 2 from a decision of, or against the determination of a penalty by, an appeal tribunal lies to a Social Security Commissioner (rather than to the High Court or Court of Session).
- (7) So far as is appropriate in consequence of subsection (6), the references in paragraphs 2(2) and 4 of Schedule 2 to the High Court and the Court of Session are to the Social Security Commissioner.
- (6) An appeal under paragraph 2(2) or 4(1) of Schedule 2 from a decision of, or against the determination of a penalty by, the appropriate tribunal lies to the Upper Tribunal or a Northern Ireland Social Security Commissioner (rather than to the High Court or Court of Session).
- (7) So far as is appropriate in consequence of subsection (6), the references in paragraphs 2(2) and 4 of Schedule 2 to the High Court and the Court of Session are to the Upper Tribunal or the Northern Ireland Social Security Commissioner.
- (8) Regulations may apply any provision contained in—
@@ -1469,15 +1469,15 @@
- (c) section 54 of the Taxes Management Act 1970 (c. 9) (settling of appeals by agreement),
in relation to appeals which, by virtue of this section, are to an appeal tribunal or lie to a Social Security Commissioner, but subject to such modifications as are prescribed.
in relation to appeals which, by virtue of this section, are to the appropriate tribunal or lie to the Upper Tribunal or a Northern Ireland Social Security Commissioner, but subject to such modifications as are prescribed.
- (9) Except in the case of appeals against employer penalties, subsections (6) and (7) of section 39 do not apply.
- (10) “*Appeal tribunal*” means an appeal tribunal constituted—
- (a) in Great Britain, under Chapter 1 of Part 1 of the Social Security Act 1998, or
- (b) in Northern Ireland, under Chapter 1 of Part 2 of the Social Security (Northern Ireland) Order 1998.
- (10) “Appropriate tribunal” means—
- (a) the First-tier Tribunal, or
- (b) an appeal tribunal constituted under Chapter 1 of Part 2 of the Social Security (Northern Ireland) Order 1998.
- (11) “*Employer penalty*” means—
@@ -1487,11 +1487,7 @@
- (12) “*Employer information penalty*” means a penalty under section 32(2)(a) relating to a requirement imposed by virtue of regulations under section 25.
- (13) “*Social Security Commissioner*” means—
- (a) in Great Britain, the Chief Social Security Commissioner or any other Social Security Commissioner appointed under the Social Security Act 1998 (c. 14) or a tribunal of three or more Commissioners constituted under section 16(7) of that Act, and
- (b) in Northern Ireland, the Chief Social Security Commissioner or any other Social Security Commissioner appointed under the Social Security Administration (Northern Ireland) Act 1992 (c. 8) or a tribunal of two or more Commissioners constituted under Article 16(7) of the Social Security (Northern Ireland) Order 1998 (S.I. 1998/1506 (N.I. 10)).
- (13) “Northern Ireland Social Security Commissioner” means the Chief Social Security Commissioner or any other Social Security Commissioner appointed under the Social Security Administration (Northern Ireland) Act 1992 (c. 8) or a tribunal of two or more Commissioners constituted under Article 16(7) of the Social Security (Northern Ireland) Order 1998 (S.I. 1998/1506 (N.I. 10)).
#### Northern Ireland
@@ -2677,21 +2673,21 @@
## SCHEDULE 6
#### Functions of Commissioners for Revenue and Customs
#### Introductory
#### Claims
#### Liability of officers for sums paid to employers
#### Period of awards
#### Rights of employees
#### Claims: supplementary
#### Liability of officers for sums paid to employers
#### Annual reports
#### Recovery of overpayments
#### Incorrect statements etc.
#### Underpayments
#### Functions transferred to Treasury
@@ -3063,6 +3059,28 @@
[^key-2f0812b7507b4d6c4b4f55b13166c419]: Sch. 3 para. 40 repealed (7.10.2008) by [Welfare Reform Act (Northern Ireland) 2007 (c. 2)](https://www.legislation.gov.uk/nia/2007/2), [s. 60(1)](https://www.legislation.gov.uk/nia/2007/2/section/60/1), [Sch. 8](https://www.legislation.gov.uk/nia/2007/2/schedule/8); [S.R. 2008/339](https://www.legislation.gov.uk/nisr/2008/339), [art. 2(3)(b)](https://www.legislation.gov.uk/nisr/2008/339/article/2/3/b)
[^key-4a811163efe659d61b9a9f7ff53aa1a6]: Words in s. 63(8) substituted (3.11.2008) by [The Transfer of Tribunal Functions Order 2008 (S.I. 2008/2833)](https://www.legislation.gov.uk/uksi/2008/2833), [art. 1(1)](https://www.legislation.gov.uk/uksi/2008/2833/article/1/1), [Sch. 3 para. 191(2)](https://www.legislation.gov.uk/uksi/2008/2833/schedule/3/paragraph/191/2)
[^key-f4b7e37e90d6f8a2bf9ce180e2f67807]: Words in s. 63(2) substituted (3.11.2008) by [The Transfer of Tribunal Functions Order 2008 (S.I. 2008/2833)](https://www.legislation.gov.uk/uksi/2008/2833), [art. 1(1)](https://www.legislation.gov.uk/uksi/2008/2833/article/1/1), [Sch. 3 para. 191(2)](https://www.legislation.gov.uk/uksi/2008/2833/schedule/3/paragraph/191/2)
[^key-49cdcaaa70e80567c3f6013519e413f9]: Words in s. 63(3) substituted (3.11.2008) by [The Transfer of Tribunal Functions Order 2008 (S.I. 2008/2833)](https://www.legislation.gov.uk/uksi/2008/2833), [art. 1(1)](https://www.legislation.gov.uk/uksi/2008/2833/article/1/1), [Sch. 3 para. 191(2)](https://www.legislation.gov.uk/uksi/2008/2833/schedule/3/paragraph/191/2)
[^key-06632a3191ad4885f921e1efd5ab4c36]: Words in s. 63(4) substituted (3.11.2008) by [The Transfer of Tribunal Functions Order 2008 (S.I. 2008/2833)](https://www.legislation.gov.uk/uksi/2008/2833), [art. 1(1)](https://www.legislation.gov.uk/uksi/2008/2833/article/1/1), [Sch. 3 para. 191(2)](https://www.legislation.gov.uk/uksi/2008/2833/schedule/3/paragraph/191/2)
[^key-08a911cf6de37fadf86ca52ec5b508c6]: Words in s. 63(8) substituted (3.11.2008) by [The Transfer of Tribunal Functions Order 2008 (S.I. 2008/2833)](https://www.legislation.gov.uk/uksi/2008/2833), [art. 1(1)](https://www.legislation.gov.uk/uksi/2008/2833/article/1/1), [Sch. 3 para. 191(6)](https://www.legislation.gov.uk/uksi/2008/2833/schedule/3/paragraph/191/6)
[^key-41d2d80bd9d2857aa8f47972a7785a0c]: Words in s. 63(5)(a) substituted (3.11.2008) by [The Transfer of Tribunal Functions Order 2008 (S.I. 2008/2833)](https://www.legislation.gov.uk/uksi/2008/2833), [art. 1(1)](https://www.legislation.gov.uk/uksi/2008/2833/article/1/1), [Sch. 3 para. 191(3)](https://www.legislation.gov.uk/uksi/2008/2833/schedule/3/paragraph/191/3)
[^key-070846e3d087927e8ba1e7e1159ce962]: Words in s. 63(6) substituted (3.11.2008) by [The Transfer of Tribunal Functions Order 2008 (S.I. 2008/2833)](https://www.legislation.gov.uk/uksi/2008/2833), [art. 1(1)](https://www.legislation.gov.uk/uksi/2008/2833/article/1/1), [Sch. 3 para. 191(2)](https://www.legislation.gov.uk/uksi/2008/2833/schedule/3/paragraph/191/2)
[^key-f80e763cedea5a3c9afe1fdad72f50d3]: Words in s. 63(6) substituted (3.11.2008) by [The Transfer of Tribunal Functions Order 2008 (S.I. 2008/2833)](https://www.legislation.gov.uk/uksi/2008/2833), [art. 1(1)](https://www.legislation.gov.uk/uksi/2008/2833/article/1/1), [Sch. 3 para. 191(4)](https://www.legislation.gov.uk/uksi/2008/2833/schedule/3/paragraph/191/4)
[^key-d72e857ccbcbed7c31d09a2150ddfc96]: Words in s. 63(7) substituted (3.11.2008) by [The Transfer of Tribunal Functions Order 2008 (S.I. 2008/2833)](https://www.legislation.gov.uk/uksi/2008/2833), [art. 1(1)](https://www.legislation.gov.uk/uksi/2008/2833/article/1/1), [Sch. 3 para. 191(5)](https://www.legislation.gov.uk/uksi/2008/2833/schedule/3/paragraph/191/5)
[^key-d975c6a16666b41f4af05744b4bd8f97]: S. 63(10) substituted (3.11.2008) by [The Transfer of Tribunal Functions Order 2008 (S.I. 2008/2833)](https://www.legislation.gov.uk/uksi/2008/2833), [art. 1(1)](https://www.legislation.gov.uk/uksi/2008/2833/article/1/1), [Sch. 3 para. 191(7)](https://www.legislation.gov.uk/uksi/2008/2833/schedule/3/paragraph/191/7)
[^key-bd225d816c1ab07818ef37835ebd9a77]: Words in s. 63(13) substituted (3.11.2008) by [The Transfer of Tribunal Functions Order 2008 (S.I. 2008/2833)](https://www.legislation.gov.uk/uksi/2008/2833), [art. 1(1)](https://www.legislation.gov.uk/uksi/2008/2833/article/1/1), [Sch. 3 para. 191(8)](https://www.legislation.gov.uk/uksi/2008/2833/schedule/3/paragraph/191/8)
#### Transport Act 1982 (c. 49)
#### Legal Aid (Scotland) Act 1986 (c. 47)
@@ -3093,172 +3111,172 @@
#### Social Security (Northern Ireland) Order 1998 (S.I. 1998/1506 (N.I. 10))
#### Exchange of information between Board and Secretary of State or Northern Ireland Departments
#### 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)
#### 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
#### Exchange of information between Board and Secretary of State or Northern Ireland Departments
#### Immigration and Asylum Act 1999 (c. 33)
#### 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
#### Consequential amendments
#### Claims: supplementary
#### Underpayments
#### Annual review
#### Consequential amendments
#### Functions transferred to Treasury
#### Functions transferred to Board
#### Abolition of exclusion of tax exempt persons
#### Administrative arrangements
#### Right not to suffer detriment: Northern Ireland
#### Determination of penalties by Board
#### Legal Aid (Scotland) Act 1986 (c. 47)
#### Child Support (Northern Ireland) Order 1991 (S.I. 1991/2628 (N.I. 23))
#### Social Security Administration Act 1992 (c. 5)
#### Social Security Administration Act 1992 (c. 5)
#### Value Added Tax Act 1994 (c. 23)
#### Children (Scotland) Act 1995 (c. 36)
#### Finance Act 2000 (c. 17)
#### Social Security Act 1998 (c. 14)
#### Social Security (Northern Ireland) Order 1998 (S.I. 1998/1506 (N.I. 10))
#### Provision of information by Board for purposes relating to welfare of children
#### Unauthorised disclosure of information
#### 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 Board
#### Abolition of exclusion of tax exempt persons
#### Administrative arrangements
#### Right not to suffer detriment: Northern Ireland
#### Determination of penalties by Board
#### Legal Aid (Scotland) Act 1986 (c. 47)
#### Child Support (Northern Ireland) Order 1991 (S.I. 1991/2628 (N.I. 23))
#### Social Security Administration Act 1992 (c. 5)
#### Social Security Administration Act 1992 (c. 5)
#### Value Added Tax Act 1994 (c. 23)
#### Children (Scotland) Act 1995 (c. 36)
#### Finance Act 2000 (c. 17)
#### Social Security Act 1998 (c. 14)
#### Social Security (Northern Ireland) Order 1998 (S.I. 1998/1506 (N.I. 10))
#### 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)
#### Unauthorised disclosure of information
2008-10-07
Tax Credits Act 2002
2007-06-14
Tax Credits Act 2002
2006-04-10
Tax Credits Act 2002
2005-12-05
Tax Credits Act 2002
2005-04-18
Tax Credits Act 2002
2005-04-08
Tax Credits Act 2002
2005-04-01
Tax Credits Act 2002
2005-03-17
Tax Credits Act 2002
2004-11-15
Tax Credits Act 2002
2004-04-06
Tax Credits Act 2002
2003-04-08
Tax Credits Act 2002
2003-04-07
Tax Credits Act 2002
2003-04-06
Tax Credits Act 2002
2003-04-01
Tax Credits Act 2002
2003-02-26
Tax Credits Act 2002
2003-01-01
Tax Credits Act 2002
2002-09-01
Tax Credits Act 2002
2002-08-27
Tax Credits Act 2002
2002-08-01
Tax Credits Act 2002
2002-07-09
Tax Credits Act 2002
2002-07-08
Tax Credits Act 2002
original version
Text at this date