| Guvnor

Enforced by: HMRC
Status: Amended (in force with amendments)

What it defines

Sections creating concrete business duties or carrying penalties, grouped as the instrument is structured. Titles link to the source text — blue means you’re leaving for legislation.gov.uk.

Part 1

Tax credits

0 of 56 sections shown

56 other sections in this Part — procedural and definitional

s.001 Introductory

s.002 Functions of Commissioners for Revenue and Customs

s.003 Claims

s.004 Claims: supplementary

s.005 Period of awards

s.006 Notifications of changes of circumstances

s.007 Income test

s.008 Entitlement

s.009 Maximum rate

s.010 Entitlement

s.011 Maximum rate

s.012 Child care element

s.013 Rate

s.014 Initial decisions

s.015 Revised decisions after notifications

s.016 Other revised decisions

s.017 Final notice

s.018 Decisions after final notice

s.019 Power to enquire

s.020 Decisions on discovery

s.021 Decisions subject to official error

s.021 Review of decisions

s.021 Late application for a review

s.021 Late review: award of relevant disability benefits

s.022 Information etc. requirements: supplementary

s.023 Notice of decisions

s.024 Payments

s.025 Payments of working tax credit by employers

s.026 Liability of officers for sums paid to employers

s.027 Rights of employees

s.028 Overpayments

s.029 Recovery of overpayments

s.030 Underpayments

s.031 Incorrect statements etc.

s.032 Failure to comply with requirements

s.033 Failure by employers to make correct payments

s.034 Supplementary

s.035 Offence of fraud

s.036 Powers in relation to documents

s.036 Loss of working tax credit in case of conviction etc for benefit offence

s.036 Section 36A: supplementary

s.036 Loss of working tax credit for repeated benefit fraud

s.036 Section 36C: supplementary

s.037 Interest

s.038 Appeals

s.039 Exercise of right of appeal

s.039 Late appeals

s.040 Annual reports

s.041 Annual review

s.042 Persons subject to immigration control

s.043 Polygamous marriages

s.044 Crown employment

s.045 Inalienability

s.046 Giving of notices by Board

s.047 Consequential amendments

s.048 Interpretation

Part 2

Child benefit and guardian’s allowance

0 of 9 sections shown

9 other sections in this Part — procedural and definitional

s.049 Functions transferred to Treasury

s.050 Functions transferred to Board

s.051 Consequential amendments

s.052 Transfer of property, rights and liabilities

s.053 General functions of Commissioners for Revenue and Customs

s.054 Transitional provisions

s.055 Continuing entitlement after death of child

s.056 Presence in United Kingdom

s.057 Abolition of exclusion of tax exempt persons

Part 3

Supplementary

0 of 13 sections shown

13 other sections in this Part — procedural and definitional

s.058 Administrative arrangements

s.059 Use and disclosure of information

s.060 Repeals

s.061 Commencement

s.062 Transitional provisions and savings

s.063 Tax credits appeals etc.: temporary modifications

s.064 Northern Ireland

s.065 Regulations, orders and schemes

s.066 Parliamentary etc. control of instruments

s.067 Interpretation

s.068 Financial provision

s.069 Extent

s.070 Short title

Schedules

0 of 106 shown

106 other schedules

s.sch001 Schedule 1 para.1

s.sch001 Schedule 1 para.2

s.sch001 Schedule 1 para.3

s.sch001 Schedule 1 para.4

s.sch002 Determination of penalties by Board

s.sch002 (1) On an appeal ... under section 38 against the...

s.sch002 Penalty proceedings before tribunal

s.sch002 (1) In addition to any right of appeal on a...

s.sch002 Mitigation of penalties

s.sch002 Time limits for penalties

s.sch002 Recovery of penalties

s.sch003 Schedule 3 para.1

s.sch003 Schedule 3 para.10

s.sch003 In section 8(b) (availability of advice and assistance to persons...

s.sch003 In section 11(2)(b) (no clients’ contributions by persons in receipt...

s.sch003 Schedule 3 para.13

s.sch003 Schedule 3 para.14

s.sch003 Schedule 3 para.15

s.sch003 (1) Section 17 (provision of services for children in need)...

s.sch003 In section 17A(5)(b) (direct payments: persons entitled to gross payments),...

s.sch003 In section 29(3) (no payment of charge for provision of...

s.sch003 In section 104 (regulations and orders), after “Lord Chancellor” insert...

s.sch003 Schedule 3 para.2

s.sch003 In paragraph 21(4) of Schedule 2 (no contribution towards maintenance...

s.sch003 Schedule 3 para.21

s.sch003 Schedule 3 para.22

s.sch003 Schedule 3 para.23

s.sch003 Schedule 3 para.24

s.sch003 In section 30C (incapacity benefit), for subsection (5) substitute—

s.sch003 Tax credits: consequential amendments

s.sch003 In section 39(1), (2) and (3) (rate of widowed mother’s...

s.sch003 Tax credits: consequential amendments

s.sch003 In section 39C(1), (3) and (4) (rate of widowed parent’s...

s.sch003 Schedule 3 para.3

s.sch003 In section 42 (long-term incapacity benefit for widows and widowers),...

s.sch003 In section 48BB(5) and (6) (entitlement to category B retirement...

s.sch003 In section 51(2) and (3) (category B retirement pension for...

s.sch003 In section 60(4) and (5) (failure to satisfy contribution conditions),...

s.sch003 Tax credits: consequential amendments

s.sch003 Schedule 3 para.35

s.sch003 Schedule 3 para.36

s.sch003 In section 30C (incapacity benefit), for subsection (5) substitute—

s.sch003 Tax credits: consequential amendments

s.sch003 In section 39(1), (2) and (3) (rate of widowed mother’s...

s.sch003 Schedule 3 para.4

s.sch003 Tax credits: consequential amendments

s.sch003 In section 39C(1), (3) and (4) (rate of widowed parent’s...

s.sch003 In section 42 (long-term incapacity benefit for widows and widowers),...

s.sch003 In section 48BB(5) and (6) (entitlement to category B retirement...

s.sch003 In section 51(2) and (3) (category B retirement pension for...

s.sch003 In section 60(4) and (5) (failure to satisfy contribution conditions),...

s.sch003 Tax credits: consequential amendments

s.sch003 Schedule 3 para.47

s.sch003 In Schedule 7A, in paragraph 6(2)(c) in Group 3 (reduced...

s.sch003 In Schedule 8, in Note (1D) in Group 15 (zero-rating:...

s.sch003 In Article 3(1)(b) (persons eligible for advice and assistance), for...

s.sch003 Schedule 3 para.50

s.sch003 Schedule 3 para.51

s.sch003 (1) Article 18 (duty of authority to provide personal social...

s.sch003 In Article 18C(7)(b) (direct payments), before “or of” insert “...

s.sch003 In Article 24(3) (no payment of charge for provision of...

s.sch003 In Article 39(4) (no contribution towards maintenance by Health and...

s.sch003 (1) Article 183 (regulations and orders) is amended as follows....

s.sch003 Schedule 3 para.57

s.sch003 Schedule 3 para.58

s.sch003 Schedule 3 para.59

s.sch003 In Article 7(2) (contributions from persons receiving advice or assistance),...

s.sch003 In Article 14(5) (assessment of disposable capital and income and...

s.sch003 Schedule 3 para.8

s.sch003 Schedule 3 para.9

s.sch004 Schedule 4 para.1

s.sch004 In section 165(3) (powers to make regulations and orders which...

s.sch004 (1) Section 166 (Parliamentary and Assembly control of orders and...

s.sch004 Schedule 4 para.12

s.sch004 (1) Section 79 (regulations and orders) is amended as follows....

s.sch004 In section 80(2) (negative Parliamentary procedure for regulations made by...

s.sch004 References in Chapter 2 of Part 1 (social security decisions...

s.sch004 Schedule 4 para.16

s.sch004 (1) Article 74 (regulations and orders) is amended as follows....

s.sch004 (1) Article 75 (Assembly etc. control of regulations) is amended...

s.sch004 References in Chapter 2 of Part 2 (social security decisions...

s.sch004 In section 71(8) (recovery of benefits by deduction from prescribed...

s.sch004 Schedule 4 para.20

s.sch004 In section 115(5) and (6) (exclusion of persons subject to...

s.sch004 (1) Section 123(9) (regulations about back-dating of benefits where person...

s.sch004 In section 189(8) (powers to make orders exercisable only with...

s.sch004 Schedule 4 para.4

s.sch004 In section 171(1) (regulations and orders to be made by...

s.sch004 In section 172(11A) (regulations subject to draft affirmative Parliamentary procedure),...

s.sch004 Schedule 4 para.7

s.sch004 In section 69(8) (recovery of benefits by deduction from prescribed...

s.sch004 In sections 132(1) and 133 (orders for uprating of benefits...

s.sch005 Schedule 5 para.1

s.sch005 Schedule 5 para.10

s.sch005 Schedule 5 para.10A

s.sch005 Schedule 5 para.11

s.sch005 Schedule 5 para.12

s.sch005 In section 110(5A) of the Finance Act 1997 (c. 16)...

s.sch005 (1) Information which is held for the purposes of any...

s.sch005 Schedule 5 para.4

s.sch005 (1) This paragraph applies to information which is held for...

s.sch005 Schedule 5 para.7

s.sch005 (1) The Board may require— (a) an authority administering housing...

s.sch005 Schedule 5 para.9

Duty extraction and severity labels are Guvnor’s analysis of the instrument, not the instrument itself. Always verify against the linked source text.

Tax Credits Act 2002

What it defines

Tax credits

Child benefit and guardian’s allowance

Supplementary

Schedules