UK Act of Parliament
2002
United Kingdom
Tax Credits Act 2002
At a glance
Enforced by
What this Act requires
Sections that create concrete duties on businesses or carry penalties. Procedural and definitional sections are folded into the “Browse other sections” expander at the bottom of each group. Click any section title to read the source text on legislation.gov.uk.
Schedules
Browse 106 other Schedules — structural / supplementary
Schedule 1 para.2
Schedule 1 para.3
Schedule 1 para.4
Determination of penalties by Board
(1) On an appeal ... under section 38 against the...
Penalty proceedings before tribunal
(1) In addition to any right of appeal on a...
Mitigation of penalties
Time limits for penalties
Recovery of penalties
Schedule 3 para.1
Schedule 3 para.10
In section 8(b) (availability of advice and assistance to persons...
In section 11(2)(b) (no clients’ contributions by persons in receipt...
Schedule 3 para.13
Schedule 3 para.14
Schedule 3 para.15
(1) Section 17 (provision of services for children in need)...
In section 17A(5)(b) (direct payments: persons entitled to gross payments),...
In section 29(3) (no payment of charge for provision of...
In section 104 (regulations and orders), after “Lord Chancellor” insert...
Schedule 3 para.2
In paragraph 21(4) of Schedule 2 (no contribution towards maintenance...
Schedule 3 para.21
Schedule 3 para.22
Schedule 3 para.23
Schedule 3 para.24
In section 30C (incapacity benefit), for subsection (5) substitute—
Tax credits: consequential amendments
In section 39(1), (2) and (3) (rate of widowed mother’s...
Tax credits: consequential amendments
In section 39C(1), (3) and (4) (rate of widowed parent’s...
Schedule 3 para.3
In section 42 (long-term incapacity benefit for widows and widowers),...
In section 48BB(5) and (6) (entitlement to category B retirement...
In section 51(2) and (3) (category B retirement pension for...
In section 60(4) and (5) (failure to satisfy contribution conditions),...
Tax credits: consequential amendments
Schedule 3 para.35
Schedule 3 para.36
In section 30C (incapacity benefit), for subsection (5) substitute—
Tax credits: consequential amendments
In section 39(1), (2) and (3) (rate of widowed mother’s...
Schedule 3 para.4
Tax credits: consequential amendments
In section 39C(1), (3) and (4) (rate of widowed parent’s...
In section 42 (long-term incapacity benefit for widows and widowers),...
In section 48BB(5) and (6) (entitlement to category B retirement...
In section 51(2) and (3) (category B retirement pension for...
In section 60(4) and (5) (failure to satisfy contribution conditions),...
Tax credits: consequential amendments
Schedule 3 para.47
In Schedule 7A, in paragraph 6(2)(c) in Group 3 (reduced...
In Schedule 8, in Note (1D) in Group 15 (zero-rating:...
In Article 3(1)(b) (persons eligible for advice and assistance), for...
Schedule 3 para.50
Schedule 3 para.51
(1) Article 18 (duty of authority to provide personal social...
In Article 18C(7)(b) (direct payments), before “or of” insert “...
In Article 24(3) (no payment of charge for provision of...
In Article 39(4) (no contribution towards maintenance by Health and...
(1) Article 183 (regulations and orders) is amended as follows....
Schedule 3 para.57
Schedule 3 para.58
Schedule 3 para.59
In Article 7(2) (contributions from persons receiving advice or assistance),...
In Article 14(5) (assessment of disposable capital and income and...
Schedule 3 para.8
Schedule 3 para.9
Schedule 4 para.1
In section 165(3) (powers to make regulations and orders which...
(1) Section 166 (Parliamentary and Assembly control of orders and...
Schedule 4 para.12
(1) Section 79 (regulations and orders) is amended as follows....
In section 80(2) (negative Parliamentary procedure for regulations made by...
References in Chapter 2 of Part 1 (social security decisions...
Schedule 4 para.16
(1) Article 74 (regulations and orders) is amended as follows....
(1) Article 75 (Assembly etc. control of regulations) is amended...
References in Chapter 2 of Part 2 (social security decisions...
In section 71(8) (recovery of benefits by deduction from prescribed...
Schedule 4 para.20
In section 115(5) and (6) (exclusion of persons subject to...
(1) Section 123(9) (regulations about back-dating of benefits where person...
In section 189(8) (powers to make orders exercisable only with...
Schedule 4 para.4
In section 171(1) (regulations and orders to be made by...
In section 172(11A) (regulations subject to draft affirmative Parliamentary procedure),...
Schedule 4 para.7
In section 69(8) (recovery of benefits by deduction from prescribed...
In sections 132(1) and 133 (orders for uprating of benefits...
Schedule 5 para.1
Schedule 5 para.10
Schedule 5 para.10A
Schedule 5 para.11
Schedule 5 para.12
In section 110(5A) of the Finance Act 1997 (c. 16)...
(1) Information which is held for the purposes of any...
(1) Information which is held for the purposes of any...
Schedule 5 para.4
(1) This paragraph applies to information which is held for...
(1) This paragraph applies to information which is held for...
Schedule 5 para.7
(1) The Board may require— (a) an authority administering housing...
Schedule 5 para.9
Browse 78 other sections — procedural / definitional / commencement
Introductory
Functions of Commissioners for Revenue and Customs
Claims
Claims: supplementary
Period of awards
Notifications of changes of circumstances
Income test
Entitlement
Maximum rate
Entitlement
Maximum rate
Child care element
Rate
Initial decisions
Revised decisions after notifications
Other revised decisions
Final notice
Decisions after final notice
Power to enquire
Decisions on discovery
Decisions subject to official error
Review of decisions
Late application for a review
Late review: award of relevant disability benefits
Information etc. requirements: supplementary
Notice of decisions
Payments
Payments of working tax credit by employers
Liability of officers for sums paid to employers
Rights of employees
Overpayments
Recovery of overpayments
Underpayments
Incorrect statements etc.
Failure to comply with requirements
Failure by employers to make correct payments
Supplementary
Offence of fraud
Powers in relation to documents
Loss of working tax credit in case of conviction etc for benefit offence
Section 36A: supplementary
Loss of working tax credit for repeated benefit fraud
Section 36C: supplementary
Interest
Appeals
Exercise of right of appeal
Late appeals
Annual reports
Annual review
Persons subject to immigration control
Polygamous marriages
Crown employment
Inalienability
Giving of notices by Board
Consequential amendments
Interpretation
Functions transferred to Treasury
Functions transferred to Board
Consequential amendments
Transfer of property, rights and liabilities
General functions of Commissioners for Revenue and Customs
Transitional provisions
Continuing entitlement after death of child
Presence in United Kingdom
Abolition of exclusion of tax exempt persons
Administrative arrangements
Use and disclosure of information
Repeals
Commencement
Transitional provisions and savings
Tax credits appeals etc.: temporary modifications
Northern Ireland
Regulations, orders and schemes
Parliamentary etc. control of instruments
Interpretation
Financial provision
Extent
Short title
Enforcement and responsible bodies
The regulators that administer or enforce this legislation.
HM Revenue & Customs
Tax collection, customs duties, national insurance, tax credits, and enforcement of the National Minimum Wage. Regulates all UK businesses for tax compliance …
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