Free legislation on LexisWeb is as enacted and does not take into account any amendments
Part 1 Tax Credits
General
- 1 Introductory
- 2 Functions of Board
- 3 Claims
- 4 Claims: supplementary
- 5 Period of awards
- 6 Notifications of changes of circumstances
- 7 Income test
Child tax credit
Working tax credit
Rate
Decisions
- 14 Initial decisions
- 15 Revised decisions after notifications
- 16 Other revised decisions
- 17 Final notice
- 18 Decisions after final notice
- 19 Power to enquire
- 20 Decisions on discovery
- 21 Decisions subject to official error
- 22 Information etc requirements: supplementary
- 23 Notice of decisions
Payment
- 24 Payments
- 25 Payments of working tax credit by employers
- 26 Liability of officers for sums paid to employers
- 27 Rights of employees
- 28 Overpayments
- 29 Recovery of overpayments
- 30 Underpayments
Penalties
- 31 Incorrect statements etc
- 32 Failure to comply with requirements
- 33 Failure by employers to make correct payments
- 34 Supplementary
Fraud
Interest
Appeals
Supplementary
- 40 Annual reports
- 41 Annual review
- 42 Persons subject to immigration control
- 43 Polygamous marriages
- 44 Crown employment
- 45 Inalienability
- 46 Giving of notices by Board
- 47 Consequential amendments
- 48 Interpretation
Part 2 Child Benefit and Guardian's Allowance
Transfer of functions etc
- 49 Functions transferred to Treasury
- 50 Functions transferred to Board
- 51 Consequential amendments
- 52 Transfer of property, rights and liabilities
- 53 General functions of Board
- 54 Transitional provisions
Minor amendments
- 55 Continuing entitlement after death of child
- 56 Presence in United Kingdom
- 57 Abolition of exclusion of tax exempt persons
Part 3 Supplementary
Information etc
Other supplementary provisions
- 60 Repeals
- 61 Commencement
- 62 Transitional provisions and savings
- 63 Tax credits appeals etc: temporary modifications
- 64 Northern Ireland
- 65 Regulations, orders and schemes
- 66 Parliamentary etc control of instruments
- 67 Interpretation
- 68 Financial provision
- 69 Extent
- 70 Short 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
Lexis®Library
- Cases related to this particular case that are related to, or discuss this caseView related cases
- Commentary discussing this particular case from LexisLibrary's comprehensive range of titles including Butterworths, Halsbury's and TolleyView all related commentary
- The current law in England and Wales, consolidated by the incorporation of amendments into existing legislation, by an expert team of editorsView Consolidated Version
- Indicates the date on which a section of an enactment was brought into force, powered by Halsbury's Is It In ForceView current status of this Act
- Subordinate legislation is made under the authority of a provision (or provisions) of an Act (or Acts) of ParliamentView all subordinate legislation
- An authoritative guide to the status of statutory provisions and their meaning, including definitions, cross-references and information on commencement and amendmentView Halsbury Statutes Citator
- Authoritative guides to the status of statutory provisions and their meaning from a range of titles from Butterworths, Halsbury's Statutes and TolleyView other related LexisLibrary annotations
- Official explanatory notes that further explain the effects of the Act and summarise what the Act sets out to achieveView official explanatory notes
