Tax Credits Act 2002 Schedule 6

Repeals and revocations

Schedule 6 lists the provisions of earlier legislation that are repealed or revoked as a consequence of the Tax Credits Act 2002 replacing the former tax credits and related social security benefits with the new child tax credit and working tax credit.

• The schedule repeals the entire Tax Credits Act 1999 and the Tax Credits (Initial Expenditure) Act 1998, which governed the old working families' tax credit and disabled person's tax credit.
• It removes references to working families' tax credit and disabled person's tax credit from a wide range of legislation including social security, income tax, child support, employment, immigration and children's legislation across the United Kingdom and Northern Ireland.
• It repeals provisions in social security legislation relating to child dependency increases for benefits such as widowed mother's allowance, widowed parent's allowance and child's special allowance, reflecting the transfer of child-related support into the new child tax credit.
• It removes the children's tax credit provisions (section 257AA and Schedule 13B) from the Income and Corporation Taxes Act 1988, together with consequential references in the Taxes Management Act 1970 and various Finance Acts.

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