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Tax Credits Act 2002



Introductory

Functions transferred to Treasury

Administrative arrangements

Rights of employees

Penalties: supplementary

Tax credits: consequential amendments

Transfer of functions: consequential amendments

Use and disclosure of information

Repeals and revocations



Royal ArmsTax Credits Act 2002

2002 Chapter 21


 

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Tax Credits Act 2002

2002 Chapter 21

 
 
 
CONTENTS

PART 1
TAX CREDITS
General
Section 
1Introductory
2Functions of Board
3Claims
4Claims: supplementary
5Period of awards
6Notifications of changes of circumstances
7Income test

Child tax credit
8Entitlement
9Maximum rate

Working tax credit
10Entitlement
11Maximum rate
12Child care element

Rate
13Rate

Decisions
14Initial decisions
15Revised decisions after notifications
16Other revised decisions
17Final notice
18Decisions after final notice
19Power to enquire
20Decisions on discovery
21Decisions subject to official error
22Information etc. requirements: supplementary
23Notice of decisions

Payment
24Payments
25Payments of working tax credit by employers
26Liability of officers for sums paid to employers
27Rights of employees
28Overpayments
29Recovery of overpayments
30Underpayments

Penalties
31Incorrect statements etc.
32Failure to comply with requirements
33Failure by employers to make correct payments
34Supplementary

Fraud
35Offence of fraud
36Powers in relation to documents

Interest
37Interest

Appeals
38Appeals
39Exercise of right of appeal

Supplementary
40Annual reports
41Annual review
42Persons subject to immigration control
43Polygamous marriages
44Crown employment
45Inalienability
46Giving of notices by Board
47Consequential amendments
48Interpretation

PART 2
CHILD BENEFIT AND GUARDIAN'S ALLOWANCE
Transfer of functions etc.
49Functions transferred to Treasury
50Functions transferred to Board
51Consequential amendments
52Transfer of property, rights and liabilities
53General functions of Board
54Transitional provisions

Minor amendments
55Continuing entitlement after death of child
56Presence in United Kingdom
57Abolition of exclusion of tax exempt persons

PART 3
SUPPLEMENTARY
Information etc.
58Administrative arrangements
59Use and disclosure of information

Other supplementary provisions
60Repeals
61Commencement
62Transitional provisions and savings
63Tax credits appeals etc.: temporary modifications
64Northern Ireland
65Regulations, orders and schemes
66Parliamentary etc. control of instruments
67Interpretation
68Financial provision
69Extent
70Short title
 

 
    Schedule 1-Rights of employees
    Schedule 2-Penalties: supplementary
    Schedule 3-Tax credits: consequential amendments
    Schedule 4-Transfer of functions: consequential amendments
    Schedule 5-Use and disclosure of information
    Schedule 6-Repeals and revocations
 


 continue
 
 
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Prepared 16 July 2002

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