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Tax Credits Act 2002 | Consolidated to 2009

Tca2002_small
We have incorporated changes made by all the Finance Acts up to and including the Finance Act 2009, as well as those made by Statutory Instruments (up to and including those taking effect on 1 January 2010. Each amendment is clearly cited, with the source identified.

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Table of Contents

Part 1 Tax credits
General
Section 1 Introductory
Section 2 [Functions of Commissioners for Revenue and Customs]
Section 3 Claims
Section 4 Claims: supplementary
Section 5 Period of awards
Section 6 Notifications of changes of circumstances
Section 7 Income test
Child tax credit
Section 8 Entitlement
Section 9 Maximum rate
Working tax credit
Section 10 Entitlement
Section 11 Maximum rate
Section 12 Child care element
Rate
Section 13 Rate
Decisions
Section 14 Initial decisions
Section 15 Revised provisional decisions after notifications
Section 16 Other revised decisions
Section 17 Final notice
Section 18 Decisions after final notice
Section 19 Power to enquire
Section 20 Decisions on discovery
Section 21 Decisions subject to official error
Section 22 Information etc. requirements: supplementary
Section 23 Notice of decisions
Payment
Section 24 Payments
Section 25 Payments of working tax credit by employers
Section 26 Liability of officers for sums paid to employers
Section 27 Rights of employees
Section 28 Overpayments
Section 29 Recovery of overpayments
Section 30 Underpayments
Penalties
Section 31 Incorrect statements etc.
Section 32 Failure to comply with requirements
Section 33 Failure by employers to make correct payments
Section 34 Supplementary
Fraud
Section 35 Offence of fraud
Section 36 Powers in relation to documents
Interest
Section 37 Interest
Appeals
Section 38 Appeals
Section 39 Exercise of right of appeal
Supplementary
Section 40 Annual reports
Section 41 Annual review
Section 42 Persons subject to immigration control
Section 43 Polygamous marriages
Section 44 Crown employment
Section 45 Inalienability
Section 46 Giving of notices by Board
Section 47 Consequential amendments
Section 48 Interpretation
Part 2 Child benefit and guardian’s allowance
Transfer of functions etc.
Section 49 Functions transferred to Treasury
Section 50 Functions transferred to Board
Section 51 Consequential amendments
Section 52 Transfer of property, rights and liabilities
Section 53 General functions of Commissioners for Revenue and Customs
Section 54 Transitional provisions
Minor amendments
Section 55 Continuing entitlement after death of child
Section 56 Presence in United Kingdom
Section 57 Abolition of exclusion of tax exempt persons
Part 3 Supplementary
Information etc.
Section 58 Administrative arrangements
Section 59 Use and disclosure of information
Other supplementary provisions
Section 60 Repeals
Section 61 Commencement
Section 62 Transitional provisions and savings
Section 63 Tax credits appeals etc: temporary modifications
Section 64 Northern Ireland
Section 65 Regulations, orders and schemes
Section 66 Parliamentary etc. control of instruments
Section 67 Interpretation
Section 68 Financial provision
Section 69 Extent
Section 70 Short title
Schedules
Schedule 1 Rights of employees
Schedule 2 Penalties: supplementary
Schedule 3 Tax credits: consequential amendments
Schedule 4 Transfer of functions: consequential amendments
Schedule 5 Use and disclosure of information
Schedule 6 Repeals and revocations