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Tax Credits Act 2002

▸ Part 1 – Tax credits (ss 1-48)
  • ▸ General (ss 1-7)
    • Section 1 – Introductory [TCA 2002 s 1]
    • Section 2 – Functions of Commissioners for Revenue and Customs [TCA 2002 s 2]
    • Section 3 – Claims [TCA 2002 s 3]
    • Section 4 – Claims: supplementary [TCA 2002 s 4]
    • Section 5 – Period of awards [TCA 2002 s 5]
    • Section 6 – Notifications of changes of circumstances [TCA 2002 s 6]
    • Section 7 – Income test [TCA 2002 s 7]
  • ▸ Child tax credit (ss 8-9)
    • Section 8 – Entitlement [TCA 2002 s 8]
    • Section 9 – Maximum rate [TCA 2002 s 9]
  • ▸ Working tax credit (ss 10-12)
    • Section 10 – Entitlement [TCA 2002 s 10]
    • Section 11 – Maximum rate [TCA 2002 s 11]
    • Section 12 – Child care element [TCA 2002 s 12]
  • ▸ Rate (s 13)
    • Section 13 – Rate [TCA 2002 s 13]
  • ▸ Decisions (ss 14-23)
    • Section 14 – Initial decisions [TCA 2002 s 14]
    • Section 15 – Revised decisions after notifications [TCA 2002 s 15]
    • Section 16 – Other revised decisions [TCA 2002 s 16]
    • Section 17 – Final notice [TCA 2002 s 17]
    • Section 18 – Decisions after final notice [TCA 2002 s 18]
    • Section 19 – Power to enquire [TCA 2002 s 19]
    • Section 20 – Decisions on discovery [TCA 2002 s 20]
    • Section 21 – Decisions subject to official error [TCA 2002 s 21]
    • Section 21A – Review of decisions [TCA 2002 s 21A]
    • Section 21B – Late application for a review [TCA 2002 s 21B]
    • Section 21C – Late review: award of relevant disability benefits [TCA 2002 s 21C]
    • Section 22 – Information etc requirements: supplementary [TCA 2002 s 22]
    • Section 23 – Notice of decisions [TCA 2002 s 23]
  • ▸ Payment (ss 24-30)
    • Section 24 – Payments [TCA 2002 s 24]
    • Section 25 – Payments of working tax credit by employers [TCA 2002 s 25]
    • Section 26 – Liability of officers for sums paid to employers [TCA 2002 s 26]
    • Section 27 – Rights of employees [TCA 2002 s 27]
    • Section 28 – Overpayments [TCA 2002 s 28]
    • Section 29 – Recovery of overpayments [TCA 2002 s 29]
    • Section 30 – Underpayments [TCA 2002 s 30]
  • ▸ Penalties (ss 31-34)
    • Section 31 – Incorrect statements etc [TCA 2002 s 31]
    • Section 32 – Failure to comply with requirements [TCA 2002 s 32]
    • Section 33 – Failure by employers to make correct payments [TCA 2002 s 33]
    • Section 34 – Supplementary [TCA 2002 s 34]
  • ▸ Fraud (ss 35-36)
    • Section 35 – Offence of fraud [TCA 2002 s 35]
    • Section 36 – Powers in relation to documents [TCA 2002 s 36]
  • ▸ Loss of tax credit provisions (ss 36A-36D)
    • Section 36A – Loss of working tax credit in case of conviction etc for benefit offence [TCA 2002 s 36A]
    • Section 36B – Section 36A: supplementary [TCA 2002 s 36B]
    • Section 36C – Loss of working tax credit for repeated benefit fraud [TCA 2002 s 36C]
    • Section 36D – Section 36C: supplementary [TCA 2002 s 36D]
  • ▸ Interest (s 37)
    • Section 37 – Interest [TCA 2002 s 37]
  • ▸ Appeals (ss 38-39A)
    • Section 38 – Appeals [TCA 2002 s 38]
    • Section 39 – Exercise of right of appeal [TCA 2002 s 39]
    • Section 39A – Late appeals [TCA 2002 s 39A]
  • ▸ Supplementary (ss 40-48)
    • Section 40 – Annual reports [TCA 2002 s 40]
    • Section 41 – Annual review [TCA 2002 s 41]
    • Section 42 – Persons subject to immigration control [TCA 2002 s 42]
    • Section 43 – Polygamous marriages [TCA 2002 s 43]
    • Section 44 – Crown employment [TCA 2002 s 44]
    • Section 45 – Inalienability [TCA 2002 s 45]
    • Section 46 – Giving of notices by Board [TCA 2002 s 46]
    • Section 47 – Consequential amendments [TCA 2002 s 47]
    • Section 48 – Interpretation [TCA 2002 s 48]
▸ Part 2 – Child benefit and guardian’s allowance (ss 49-57)
  • ▸ Transfer of functions etc (ss 49-54)
    • Section 49 – Functions transferred to Treasury [TCA 2002 s 49]
    • Section 50 – Functions transferred to Board [TCA 2002 s 50]
    • Section 51 – Consequential amendments [TCA 2002 s 51]
    • Section 52 – Transfer of property, rights and liabilities [TCA 2002 s 52]
    • Section 53 – General functions of Commissioners for Revenue and Customs [TCA 2002 s 53]
    • Section 54 – Transitional provisions [TCA 2002 s 54]
  • ▸ Minor amendments (ss 55-57)
    • Section 55 – Continuing entitlement after death of child [TCA 2002 s 55]
    • Section 56 – Presence in United Kingdom [TCA 2002 s 56]
    • Section 57 – Abolition of exclusion of tax exempt persons [TCA 2002 s 57]
▸ Part 3 – Supplementary (ss 58-70)
  • ▸ Information etc (ss 58-59)
    • Section 58 – Administrative arrangements [TCA 2002 s 58]
    • Section 59 – Use and disclosure of information [TCA 2002 s 59]
  • ▸ Other supplementary provisions (ss 60-70)
    • Section 60 – Repeals [TCA 2002 s 60]
    • Section 61 – Commencement [TCA 2002 s 61]
    • Section 62 – Transitional provisions and savings [TCA 2002 s 62]
    • Section 63 – Tax credits appeals etc : temporary modifications [TCA 2002 s 63]
    • Section 64 – Northern Ireland [TCA 2002 s 64]
    • Section 65 – Regulations, orders and schemes [TCA 2002 s 65]
    • Section 66 – Parliamentary etc control of instruments [TCA 2002 s 66]
    • Section 67 – Interpretation [TCA 2002 s 67]
    • Section 68 – Financial provision [TCA 2002 s 68]
    • Section 69 – Extent [TCA 2002 s 69]
    • Section 70 – Short title [TCA 2002 s 70]
▸ SCHEDULE 1 Rights of employees
  • 1 Right not to suffer detriment: Great Britain [TCA 2002 Sch 1 para 1]
  • 2 Right not to suffer detriment: Northern Ireland [TCA 2002 Sch 1 para 2]
  • 3 Right not to be unfairly dismissed: Great Britain [TCA 2002 Sch 1 para 3]
  • 4 Right not to be unfairly dismissed: Northern Ireland [TCA 2002 Sch 1 para 4]
▸ SCHEDULE 2 Penalties: supplementary
  • 1 Determination of penalties by Board [TCA 2002 Sch 2 para 1]
  • 2(1) On an appeal ... under section 38 against the... [TCA 2002 Sch 2 para 2]
  • 3 Penalty proceedings before tribunal [TCA 2002 Sch 2 para 3]
  • 4(1) In addition to any right of appeal on a... [TCA 2002 Sch 2 para 4]
  • 5 Mitigation of penalties [TCA 2002 Sch 2 para 5]
  • 6 Time limits for penalties [TCA 2002 Sch 2 para 6]
  • 7 Recovery of penalties [TCA 2002 Sch 2 para 7]
▸ SCHEDULE 3 Tax credits: consequential amendments
  • 1 Attachment of Earnings Act 1971 (c 32) [TCA 2002 Sch 3 para 1]
  • 2 Magistrates’ Courts Act 1980 (c 43) [TCA 2002 Sch 3 para 2]
  • 3 Judgments Enforcement (Northern Ireland) Order 1981 (S I 1981/226 (N I 6)) [TCA 2002 Sch 3 para 3]
  • 4 Legal Aid, Advice and Assistance (Northern Ireland) Order 1981 (S I 1981/228 (N I 8)) [TCA 2002 Sch 3 para 4]
  • 5 In Article 3(1)(b) (persons eligible for advice and assistance), for... [TCA 2002 Sch 3 para 5]
  • 6 In Article 7(2) (contributions from persons receiving advice or assistance),... [TCA 2002 Sch 3 para 6]
  • 7 In Article 14(5) (assessment of disposable capital and income and... [TCA 2002 Sch 3 para 7]
  • 8 Magistrates’ Courts (Northern Ireland) Order 1981 (S I 1981/1675 (N I 26)) [TCA 2002 Sch 3 para 8]
  • 9 Transport Act 1982 (c 49) [TCA 2002 Sch 3 para 9]
  • 10 Legal Aid (Scotland) Act 1986 (c 47) [TCA 2002 Sch 3 para 10]
  • 11 In section 8(b) (availability of advice and assistance to persons... [TCA 2002 Sch 3 para 11]
  • 12 In section 11(2)(b) (no clients’ contributions by persons in receipt... [TCA 2002 Sch 3 para 12]
  • 13 Debtors (Scotland) Act 1987 (c 18) [TCA 2002 Sch 3 para 13]
  • 14 Income and Corporation Taxes Act 1988 (c 1) [TCA 2002 Sch 3 para 14]
  • 15 Children Act 1989 (c 41) [TCA 2002 Sch 3 para 15]
  • 16(1) Section 17 (provision of services for children in need)... [TCA 2002 Sch 3 para 16]
  • 17 In section 17A(5)(b) (direct payments: persons entitled to gross payments),... [TCA 2002 Sch 3 para 17]
  • 18 In section 29(3) (no payment of charge for provision of... [TCA 2002 Sch 3 para 18]
  • 19 In section 104 (regulations and orders), after “Lord Chancellor” insert... [TCA 2002 Sch 3 para 19]
  • 20 In paragraph 21(4) of Schedule 2 (no contribution towards maintenance... [TCA 2002 Sch 3 para 20]
  • 21 Education Reform (Northern Ireland) Order 1989 (S I 1989/2406 (N I 20)) [TCA 2002 Sch 3 para 21]
  • 22 Child Support Act 1991 (c 48) [TCA 2002 Sch 3 para 22]
  • 23 Child Support (Northern Ireland) Order 1991 (S I 1991/2628 (N I 23)) [TCA 2002 Sch 3 para 23]
  • 24 Social Security Contributions and Benefits Act 1992 (c 4) [TCA 2002 Sch 3 para 24]
  • 25 In section 30C (incapacity benefit), for subsection (5) substitute— [TCA 2002 Sch 3 para 25]
  • 26 Tax credits: consequential amendments [TCA 2002 Sch 3 para 26]
  • 27 In section 39(1), (2) and (3) (rate of widowed mother’s... [TCA 2002 Sch 3 para 27]
  • 28 Tax credits: consequential amendments [TCA 2002 Sch 3 para 28]
  • 29 In section 39C(1), (3) and (4) (rate of widowed parent’s... [TCA 2002 Sch 3 para 29]
  • 30 In section 42 (long-term incapacity benefit for widows and widowers),... [TCA 2002 Sch 3 para 30]
  • 31 In section 48BB(5) and (6) (entitlement to category B retirement... [TCA 2002 Sch 3 para 31]
  • 32 In section 51(2) and (3) (category B retirement pension for... [TCA 2002 Sch 3 para 32]
  • 33 In section 60(4) and (5) (failure to satisfy contribution conditions),... [TCA 2002 Sch 3 para 33]
  • 34 Tax credits: consequential amendments [TCA 2002 Sch 3 para 34]
  • 35 Social Security Administration Act 1992 (c 5) [TCA 2002 Sch 3 para 35]
  • 36 Social Security Contributions and Benefits (Northern Ireland) Act 1992 (c 7) [TCA 2002 Sch 3 para 36]
  • 37 In section 30C (incapacity benefit), for subsection (5) substitute— [TCA 2002 Sch 3 para 37]
  • 38 Tax credits: consequential amendments [TCA 2002 Sch 3 para 38]
  • 39 In section 39(1), (2) and (3) (rate of widowed mother’s... [TCA 2002 Sch 3 para 39]
  • 40 Tax credits: consequential amendments [TCA 2002 Sch 3 para 40]
  • 41 In section 39C(1), (3) and (4) (rate of widowed parent’s... [TCA 2002 Sch 3 para 41]
  • 42 In section 42 (long-term incapacity benefit for widows and widowers),... [TCA 2002 Sch 3 para 42]
  • 43 In section 48BB(5) and (6) (entitlement to category B retirement... [TCA 2002 Sch 3 para 43]
  • 44 In section 51(2) and (3) (category B retirement pension for... [TCA 2002 Sch 3 para 44]
  • 45 In section 60(4) and (5) (failure to satisfy contribution conditions),... [TCA 2002 Sch 3 para 45]
  • 46 Tax credits: consequential amendments [TCA 2002 Sch 3 para 46]
  • 47 Value Added Tax Act 1994 (c 23) [TCA 2002 Sch 3 para 47]
  • 48 In Schedule 7A, in paragraph 6(2)(c) in Group 3 (reduced... [TCA 2002 Sch 3 para 48]
  • 49 In Schedule 8, in Note (1D) in Group 15 (zero-rating:... [TCA 2002 Sch 3 para 49]
  • 50 Children (Scotland) Act 1995 (c 36) [TCA 2002 Sch 3 para 50]
  • 51 Children (Northern Ireland) Order 1995 (S I 1995/755 (N I 2)) [TCA 2002 Sch 3 para 51]
  • 52(1) Article 18 (duty of authority to provide personal social... [TCA 2002 Sch 3 para 52]
  • 53 In Article 18C(7)(b) (direct payments), before “or of” insert “... [TCA 2002 Sch 3 para 53]
  • 54 In Article 24(3) (no payment of charge for provision of... [TCA 2002 Sch 3 para 54]
  • 55 In Article 39(4) (no contribution towards maintenance by Health and... [TCA 2002 Sch 3 para 55]
  • 56(1) Article 183 (regulations and orders) is amended as follows... [TCA 2002 Sch 3 para 56]
  • 57 Road Traffic (Northern Ireland) Order 1995 (S I 1995/2994 (N I 18)) [TCA 2002 Sch 3 para 57]
  • 58 Housing Grants, Construction and Regeneration Act 1996 (c 53) [TCA 2002 Sch 3 para 58]
  • 59 Finance Act 2000 (c 17) [TCA 2002 Sch 3 para 59]
▸ SCHEDULE 4 Transfer of functions: consequential amendments
  • 1 Social Security Administration Act 1992 (c 5) [TCA 2002 Sch 4 para 1]
  • 2 In section 71(8) (recovery of benefits by deduction from prescribed... [TCA 2002 Sch 4 para 2]
  • 3 In section 189(8) (powers to make orders exercisable only with... [TCA 2002 Sch 4 para 3]
  • 4 Social Security Contributions and Benefits (Northern Ireland) Act 1992 (c 7) [TCA 2002 Sch 4 para 4]
  • 5 In section 171(1) (regulations and orders to be made by... [TCA 2002 Sch 4 para 5]
  • 6 In section 172(11A) (regulations subject to draft affirmative Parliamentary procedure),... [TCA 2002 Sch 4 para 6]
  • 7 Social Security Administration (Northern Ireland) Act 1992 (c 8) [TCA 2002 Sch 4 para 7]
  • 8 In section 69(8) (recovery of benefits by deduction from prescribed... [TCA 2002 Sch 4 para 8]
  • 9 In sections 132(1) and 133 (orders for uprating of benefits... [TCA 2002 Sch 4 para 9]
  • 10 In section 165(3) (powers to make regulations and orders which... [TCA 2002 Sch 4 para 10]
  • 11(1) Section 166 (Parliamentary and Assembly control of orders and... [TCA 2002 Sch 4 para 11]
  • 12 Social Security Act 1998 (c 14) [TCA 2002 Sch 4 para 12]
  • 13(1) Section 79 (regulations and orders) is amended as follows... [TCA 2002 Sch 4 para 13]
  • 14 In section 80(2) (negative Parliamentary procedure for regulations made by... [TCA 2002 Sch 4 para 14]
  • 15 References in Chapter 2 of Part 1 (social security decisions... [TCA 2002 Sch 4 para 15]
  • 16 Social Security (Northern Ireland) Order 1998 (S I 1998/1506 (N I 10)) [TCA 2002 Sch 4 para 16]
  • 17(1) Article 74 (regulations and orders) is amended as follows... [TCA 2002 Sch 4 para 17]
  • 18(1) Article 75 (Assembly etc control of regulations) is amended... [TCA 2002 Sch 4 para 18]
  • 19 References in Chapter 2 of Part 2 (social security decisions... [TCA 2002 Sch 4 para 19]
  • 20 Immigration and Asylum Act 1999 (c 33) [TCA 2002 Sch 4 para 20]
  • 21 In section 115(5) and (6) (exclusion of persons subject to... [TCA 2002 Sch 4 para 21]
  • 22(1) Section 123(9) (regulations about back-dating of benefits where person... [TCA 2002 Sch 4 para 22]
▸ SCHEDULE 5 Use and disclosure of information
  • 1 Powers to use information [TCA 2002 Sch 5 para 1]
  • 2(1) Information which is held for the purposes of any... [TCA 2002 Sch 5 para 2]
  • 3(1) Information which is held for the purposes of any... [TCA 2002 Sch 5 para 3]
  • 4 Exchange of information between Board and Secretary of State or Northern Ireland Departments [TCA 2002 Sch 5 para 4]
  • 5(1) This paragraph applies to information which is held for... [TCA 2002 Sch 5 para 5]
  • 6(1) This paragraph applies to information which is held for... [TCA 2002 Sch 5 para 6]
  • 7 Exchange of information between Board and authorities administering certain benefits [TCA 2002 Sch 5 para 7]
  • 8(1) The Board may require— (a) an authority administering housing... [TCA 2002 Sch 5 para 8]
  • 9 Provision of information by Board for health purposes [TCA 2002 Sch 5 para 9]
  • 10 Provision of information by Board for education purposes [TCA 2002 Sch 5 para 10]
  • 10A Provision of information by Board for purposes relating to welfare of children [TCA 2002 Sch 5 para 10A]
  • 11 Unauthorised disclosure of information [TCA 2002 Sch 5 para 11]
  • 12 Consequential amendments [TCA 2002 Sch 5 para 12]
  • 13 In section 110(5A) of the Finance Act 1997 (c 16)... [TCA 2002 Sch 5 para 13]
SCHEDULE 6 Repeals and revocations
Part 3 – Supplementary / Information etc

Information etc (ss 58-59)

Contents

  • Section 58 – Administrative arrangements [TCA 2002 s 58] Section commentary
  • Section 59 – Use and disclosure of information [TCA 2002 s 59] Section commentary

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