Tax Credits Act 2002 section 66

Parliamentary etc control of instruments

Section 66 sets out the parliamentary procedures that must be followed when the government makes orders, regulations or schemes under the Tax Credits Act 2002.

• Certain important orders and regulations require affirmative approval — a draft must be laid before and approved by both Houses of Parliament before they can be made
• The types of instrument requiring affirmative approval include orders relating to loss of working tax credit for benefit fraud, regulations setting key monetary amounts subject to annual review, childcare charge caps, and the first regulations establishing income thresholds, maximum rates, childcare elements and tapering rates
• All other statutory instruments made under the Act (including orders, regulations, childcare approval schemes made by the Secretary of State, and certain Orders in Council) are subject to the negative procedure — they take effect unless either House of Parliament passes a resolution to annul them
• Childcare approval schemes made by the Scottish Ministers are subject to annulment by the Scottish Parliament, and those made by the Department of Health, Social Services and Public Safety are subject to the negative resolution procedure of the Northern Ireland Assembly

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