This Order may be cited as the County Court Fees (Amendment No 2) Order 2003 and shall come into force—
(a) for the purposes of articles 2(c) and (d) on the same day as section 1 of the State Pensions Credit Act 2002 comes into force for all purposes; and
(b) for all other purposes on 6th April 2003.
NOTES
Initial Commencement
Specified date
Specified date: 6 April 2003: see para (b) above.
State Pensions93
Pensions Law93
2Amendments to the County Court Fees Order 1999In article 5(2) of the County Court Fees Order 1999—
(a) for paragraph (b) substitute—
“(b) working tax credit, provided that—
(i) the party is also in receipt of child tax credit; or
(ii) there is a disability element or severe disability element (or both) to the tax credit received by the party;
and that the gross annual income taken into account for the calculation of the working tax credit is £14,213 or less;”;
(b) omit paragraph (bb);
(c) in paragraph (c) for “1995” substitute “1995; and”; and
(d) after paragraph (c) insert—
“(d) guarantee credit under the State Pensions Credit Act 2002.”.
NOTES
Initial Commencement
Specified date
Paras (a), (b): Specified date: 6 April 2003: see art 1(b).
To be appointed
Paras (c), (d): To be appointed (these paras shall come into force on the day on which the State Pension Credit Act 2002, s 1 comes into force for all purposes): see art 1(a).
Tax Credits97
Income Tax Allowances, Deductions & Reliefs96
Pensions Law94
Personal Taxes95
Income Tax96
State Pensions94
Tax Law95
3Transitional provision(1) A person who at any time on or after 6th April 2003 receives working families' tax credit or disabled person's tax credit shall be entitled to exemption from court fees payable on or after 6th April 2003 to the same extent as if this Order had not come into force.
(2) This Order has effect only in relation to fees payable on or after 6th April 2003, and in relation to fees payable before that date the County Court Fees Order 1999 shall have effect as if this Order had not been made.
NOTES
Initial Commencement
Specified date
Specified date: 6 April 2003: see art 1(b).
Personal Taxes96
Tax Law96
EXPLANATORY NOTE
(This note is not part of the Order)This Order amends the County Court Fees Order 1999 as a result of amendments made by the Tax Credits Act 2002 (c 21) and the State Pensions Credit Act 2002 (c 16).
The Tax Credits Act 2002 abolishes working families' tax credit and disabled person's tax credit from 6th April 2003 and introduces new tax credits called the working tax credit and child tax credit. Working tax credit will become a “qualifying benefit” under Article 5 of the County Court Fees Order 1999 so that no fee is payable under the Order by a party in receipt of working tax credit provided that the party is also in receipt of either child tax credit or there is a disability element to the working tax credit and that their gross income does not exceed £14,213 per year.
The State Pensions Credit Act 2002 comes into force on 6th October 2003 and replaces income support for pensioners with state pension credit. This comprises two elements, namely guarantee credit and savings credit. From 6th October 2003 guarantee credit will similarly become a “qualifying benefit” under Article 5.
Tax Credits97
Income Tax Allowances, Deductions & Reliefs95
Pensions Law93
Personal Taxes96
Income Tax95
State Pensions93
Tax Law96