Tax Credits Act 2002 section 69

Extent

Section 69 establishes the geographical extent of the Tax Credits Act 2002 across the United Kingdom.

  • The Act applies to England, Wales, Scotland and Northern Ireland
  • Where the Act amends, repeals or revokes other legislation, those changes apply to the same territories as the original legislation they affect
  • The Act has full UK-wide coverage, which is consistent with tax credits being a matter reserved to the UK Parliament
  • This means the tax credits system operates uniformly across all parts of the United Kingdom

Access full legislation.And much more.

By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.