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Statutory Instruments

2002 No. 2173

TAX CREDITS

The Tax Credits (Payments by [F1the Commissioners ) Regulations 2002F1]cross-notes

Made

20th August 2002

Laid before Parliament

2lst August 2002

Coming into force

6th April 2003

M1 The Commissioners of Inland Revenue, in exercise of the powers conferred upon them by sections 24(2), (3), (4), (7) and (8), 65(1), (2) and (7) and 67 of the Tax Credits Act 2002 , hereby make the following Regulations:

Citation, commencement and effect

1. —(1) These Regulations may be cited as the Tax Credits (Payments by [F2the Commissioners ) Regulations 2002F2] and shall come into force on 6th April 2003.

F3 (2) These Regulations have effect in relation to payments of a tax credit, or any element of a tax credit, which must be made ... in relation to the tax year beginning with 6th April 2003 and subsequent tax years.

[F4 (3) Regulations 8 to 14 have effect only in relation to such payments as must be made by the Board. F4]

Interpretation

2. In these Regulations—

Child tax credit and child care element—member of a couple prescribed for the purposes of section 24(2) of the Act

3. —(1) This regulation has effect in relation to payments of—

(a) child tax credit; and

(b) any child care element of working tax credit.

(2) Subject to regulation 5, the member of a [F9coupleF9]prescribed by paragraph (3) is prescribed for the purposes of section 24(2) of the Act.

(3) The member of a [F10coupleF10][F11prescribed by this paragraph is—

(a) where the [F10coupleF10] are for the time being resident at the same address—

(i) the member who is identified by both members of the [F10coupleF10] as the main carer;

(ii) in default of a member being so identified, the member who appears to [F12 the CommissionersF12] to be the main carer; and

(b) where—

(i) the members of the [F10coupleF10] are for the time being resident at different addresses, or

(ii) one member of the [F10coupleF10] is temporarily absent from the address at which they live together,

the member who appears to [F12 the CommissionersF12] to be the main carer.

Here “main carer” means the member of the [F10coupleF10] who is the main carer for the children and qualifying young persons for whom either or both of the members is or are responsible. F11]

M2 (4)Children” means persons who have not attained the age of sixteen or who fall within the terms of regulation 4 of the Child Tax Credit Regulations 2002 .

(5)Qualifying young persons” means persons, other than children, who—

(a) have not attained the age of [F13 twenty F13] , and

(b) satisfy the conditions in regulation 5(3) and (4) of the Child Tax Credit Regulations 2002.

(6) Where payments are being made to the member of a [F14coupleF14]prescribed by virtue of paragraph (3) and the members of the [F14coupleF14] jointly give notice to [F12 the CommissionersF12] that, as a result of a change of circumstances, the payments should be made to the other member as the main carer, the other member shall [F15 , except where the notice appears to [F12 the CommissionersF12] to be unreasonable, F15] be treated as prescribed by virtue of paragraph (3).

[F16 (7) For the purposes of this regulation, a person is responsible for a child or qualifying young person if he is treated as being responsible for that child or qualifying young person in accordance with the rules contained in regulation 3 of the Child Tax Credit Regulations 2002. F16]

Working tax credit (excluding any child care element)—member of a couple prescribed for the purposes of section 24(2) of the Act

4. —(1) This regulation has effect in relation to payments of working tax credit other than payments of any child care element.

(2) Subject to regulation 5, the member of a [F17coupleF17]prescribed by paragraph (3) is prescribed for the purposes of section 24(2) of the Act.

(3) The member of a [F18coupleF18]prescribed by this paragraph is—

(a) if only one member of the [F18coupleF18] is engaged in remunerative work, that member;

(b) if both members of the [F18coupleF18] are engaged in remunerative work—

(i) the member elected jointly by them; or

(ii) in default of any election, such of them as appears to [F12 the CommissionersF12] to be appropriate.

(4) Where payments are being made to the member of a [F19coupleF19]prescribed by virtue of paragraph (3)(b) and the members of the [F19coupleF19] jointly give notice to [F12 the CommissionersF12] that, as a result of a change of circumstances, they wish payments to be made to the other member, the other member shall be treated as prescribed by virtue of paragraph (3)(b).

(5) For the purposes of paragraph (3), a member of a [F20coupleF20] is engaged in remunerative work if—

(a) he is engaged in qualifying remunerative work; or

(b) he works not less than 16 hours per week and the other member of the [F20coupleF20] is engaged in qualifying remunerative work.

M3 (6)Qualifying remunerative work”, and being engaged in it, have the meaning given by regulation 4 of the Working Tax Credit (Entitlement and Maximum Rate) Regulations 2002 .

Member of a couple prescribed for the purposes of section 24(2) of the Act where one of the members of the couple has died

5. —(1) This regulation applies where one of the members of a [F21coupleF21] has died.

(2) The member of the [F22coupleF22]prescribed by paragraph (3) is prescribed for the purposes of section 24(2) of the Act.

(3) The member of the [F23coupleF23]prescribed by this paragraph is the member who survives.

(4) For the purposes of this regulation, where persons have died in circumstances rendering it uncertain which of them survived the other—

(a) their deaths shall be presumed to have occurred in order of seniority; and

(b) the younger shall be treated as having survived the elder.

Person prescribed for the purposes of section 24(3) of the Act where an award of a tax credit is made on a claim which is made by one person on behalf of another

6. For the purposes of section 24(3) of the Act, the person prescribed is—

(a) the person by whom the claim on behalf of another was made; or

(b) if at any time [F12 the CommissionersF12] do not consider it appropriate for payments of the tax credit to be made to that person, the person on behalf of whom the claim was made.

Prescribed circumstances for the purposes of section 24(4) of the Act cross-notes

7. —(1) Either of the circumstances prescribed by paragraphs (2) and (3) are prescribed circumstances for the purposes of section 24(4) of the Act.

(2) The circumstances prescribed by this paragraph are where—

(a) a claim for a tax credit for the next tax year has been made or treated as made by the person or persons by the date specified for the purposes of subsection (4) of section 17 of the Act in the notice given to him or them under that section in relation to the relevant tax year; and

(b) [F12 the CommissionersF12] have not made a decision under section 14(1) of the Act in relation to that claim.

(3) The circumstances prescribed by this paragraph are where—

(a) a claim for a tax credit for the next tax year has not been made or treated as made by the person or persons; and

(b) [F12 the CommissionersF12] have not made a decision under section 18(1) of the Act in relation to the person and persons for the relevant tax year.

Time of payment by way of a credit to a bank account or other account

F248. —(1) ... This regulation applies where the tax credit or element is to be paid by way of a credit to a bank account or other account notified to [F12 the CommissionersF12] .

(2)[[F25,F26 Subject to paragraphs (2A) and (2B) F26] , F25] the tax credit or element shall be paid—

(a) each week; or

(b) every four weeks,

in accordance with any election given by the person to whom payment is to be made.

[F27 (2A) If a person makes elections under paragraph (2) for child tax credit and any child care element of working tax credit to be paid at differing intervals, the elections shall have no effect and [F12 the CommissionersF12] may pay the child tax credit and any child care element together either each week or every four weeks as appears to them to be appropriate. F27]

[F28 (2B) Notwithstanding the terms of any election under paragraph (2), the Commissioners may pay the tax credit or element either each week or every four weeks as appears to them to be appropriate. F28]

F29 (3) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(4) This regulation is subject to regulations 10 and 11.

Time of payment other than by way of a credit to a bank account or other account etc.

9. —(1) This regulation applies where—

(a) the tax credit or element is to be paid other than by way of a credit to a bank account or other account notified to [F12 the CommissionersF12] ; or

F30 (b) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(2) The tax credit or element shall be paid at such times as appear to [F12 the CommissionersF12] to be appropriate.

[F31 Single payment of small sums of tax credit

10. The tax credit or element may be paid by way of a single payment, and at such time, and in such manner, as appear to [F12 the CommissionersF12] to be appropriate, in any of the following cases—

(a) where [F12 the CommissionersF12] are paying only child tax credit to a person and the weekly rate at which it is payable is less than £2-00;

(b) where [F12 the CommissionersF12] are paying both any child care element (but no other element) of working tax credit and child tax credit to a person and the total weekly rate at which they are payable is less than £2-00;

(c) where [F12 the CommissionersF12] are paying only working tax credit (apart from any child care element) to a person and the weekly rate at which it is payable (excluding any such child care element) is less than £2-00;

(d) where [F12 the CommissionersF12] are paying both working tax credit (including elements other than, or in addition to, any child care element) and child tax credit to a person who has elected under regulation 8(2) to have them paid at the same intervals and the total weekly rate at which they are payable is less than £2-00;

(e) where [F12 the CommissionersF12] are paying both working tax credit (apart from any child care element) and child tax credit to a person who has elected under regulation 8(2) to have them paid at differing intervals and—

(i) the total weekly rate at which any such child care element and the child tax credit are payable is less than £2-00; or

(ii) the weekly rate at which the working tax credit is payable (excluding any such child care element) is less than £2-00. F31]

Postponement of payment

11. —(1)[F12 The CommissionersF12] may postpone payment of the tax credit or element in any of the circumstances specified in [F32 paragraphs (2), (2A), (3) and (3A) F32] .

(2) The circumstances specified in this paragraph are where there is a pending determination of an appeal against a decision of [[F33,F34 the First-tier Tribunal, the appeal tribunal, the F34] Upper Tribunal, the Northern Ireland F33] Social Security Commissioner or a court relating to—

(a) the case in question; or

(b) another case where it appears to [F12 the CommissionersF12] that, if the appeal were to be determined in a particular way, an issue would arise as to whether the award in the case in question should be amended or terminated under section 16(1) of the Act.

[F35 (2A) The circumstances specified in this paragraph are where—

(a) a notice in writing has been given by the Commissioners to a person to notify a bank account or other account to which the Commissioners may make payment of a tax credit or element to which the person is entitled;

(b) a period of [F36 four F36] weeks has elapsed since the day on which the Commissioners gave their notice; and

(c) no bank account or other account has been notified to the Commissioners pursuant to their notice. F35]

(3) The circumstances specified in this paragraph are where confirmation is pending of—

(a) the details of a bank account or other account by way of a credit to which payment is to be made; or

(b) the address of the person to whom payment is to be made,

where it appears to [F12 the CommissionersF12] that such details or address as were previously notified to them are incorrect.

[F37 (3A) The circumstances specified in this paragraph are where—

(a) a notice under section 16(3) of the Tax Credits Act 2002 has been issued to the person, or either or both of the persons, to whom the tax credit or element was awarded, and

(b) such person or persons have not provided the information or evidence requested in that notice by the date specified in such notice F37] .

(4) For the purposes of paragraph (2), the circumstances where a determination of an appeal is pending include circumstances where a decision of [[F38,F39 the First-tier Tribunal, the appeal tribunal, the F39] Upper Tribunal, the Northern Ireland F38] Social Security Commissioner or a court has been made and [F12 the CommissionersF12]

(a) are awaiting receipt of the decision;

(b) in the case of a decision by [F40 the [F41 First-tier Tribunal or the appeal tribunal F41,F40]] , are considering whether to apply for a statement of reasons or have applied for, and are awaiting receipt of, a statement of reasons; or

(c) have received the decision or statement of reasons and are considering—

(i) whether to apply for permission to appeal; or

(ii) where permission is not needed or has been given, whether to appeal.

(5)[F42 Appeal tribunal F42] ” has the meaning given by section 63(10) of the Act.

(6)[F43 Northern Ireland Social F43] Security Commissioner” has the meaning given by section 63(13) of the Act.

[F44 (7) The postponement of payment pursuant to the circumstances specified in paragraph (2A) shall cease at the earlier of the time when—

(a) a bank account or other account is notified to the Commissioners; or

(b) the entitlement to the tax credit or element ceases in accordance with regulation 14. F44]

Amounts of payments

12. —(1) The tax credit or element shall be paid in accordance with the most recent decision by [F12 the CommissionersF12] under section 14(1), 15(1) or 16(1) of the Act.

(2) Where the tax credit or element is to be paid other than by way of a single payment, it shall be paid so far as possible in such amounts as will result in the person to whom payment is to be made receiving regular payments of similar amounts over the entire period of award.

(3) Where an award of tax credit is amended, the total amount paid prior to the award being amended [F45 may F45] be taken into account by [F12 the CommissionersF12] in determining the amount of any further payments for the remainder of the period of award.

[F46 (4) Where payments under section 24(4) of the Act are to be made the Commissioners may take any or both of the following factors into account in determining the amount of those payments—

(a) the rate at which the person or persons were entitled to the tax credit for the relevant tax year;

(b) the estimated amount of income the person or persons referred to above may receive in the current tax year. F46]

[F47 (5) Paragraph (6) applies where the United Kingdom is competent to pay family benefits in accordance with Article 39 of the Reciprocal Agreement with Ireland.

(6) Where Article 41(2) of the Reciprocal Agreement with Ireland applies, in the event that primary competence for payment of family benefits changes during a month, child tax credit will be paid for the remainder of that month.

(7) For the purposes of paragraph (6), primary competence is to be determined in accordance with Article 39 of the Reciprocal Agreement with Ireland.

(8) In paragraphs (5) to (7)—

(a) family benefits” has the meaning as set out in Article 3(1)(x) of the Reciprocal Agreement with Ireland; and

(b) the Reciprocal Agreement with Ireland” means the Convention on Social Security between the Government of the United Kingdom of Great Britain and Northern Ireland and the Government of Ireland signed at Dublin on 1st February 2019. F47]

[F48 Recovery of overpayments of tax credit from other payments of tax credit

12A.—(1) This regulation applies where notice is given to a person or persons under subsection (4) of section 29 of the Act (deduction of overpayments from payments of tax credit).

(2) The maximum rate at which an overpayment may be recovered from payments of tax credit is—

(a) where the only amount of tax credit to which the person is, or, in the case of a joint claim, the persons are, entitled, is the family element of child tax credit, 100% of that tax credit;

(b) where the total amount of tax credit to which the person is, or, in the case of a joint claim, the persons are, entitled is not subject to reduction—

(i) by virtue of section 7(2) of the Act ; or

(ii) because their income for the relevant year does not exceed the relevant income threshold prescribed in his or their case in regulation 3 of the Tax Credits (Income Thresholds and Determination of Rates) Regulations 2002;

(c) in any other case, [F49 the income-related percentageF49] of the tax credit to which the person is, or in the case of a joint claim, the persons are, entitled.

[F50 (2A) In paragraph (2)(c), “the income-related percentage” means—

(a) 50% if annual income exceeds £20,000; and

(b) 25% in any other case.

(2B) For the purposes of paragraph (2A)(a), “annual income”—

(a) means the annual income of the person or, in the case of a joint claim, the aggregate annual income of the persons, mentioned in paragraph (2)(c); and

(b) is to be taken to be the amount that the Commissioners are for the time being treating that income to be for the purposes of Part 1 of the Act, regardless of whether that amount is also “the relevant income” (as defined by section 7(3) of the Act) on which the entitlement to the tax credit mentioned in paragraph (2)(c) is dependent. F50]

(3) In paragraph (2) a reference to the amount to which a person is, or persons are, entitled is a reference to the amount to which they would be entitled but for the operation of that paragraph. F48]

Manner of payment

13. —(1) Subject to paragraph (2), the tax credit or element shall be paid by way of a credit to a bank account or other account notified to [F12 the CommissionersF12] by the person to whom payment is to be made.

(2) Where [F51 it does not appear to [F12 the CommissionersF12] to be appropriate F51] for the tax credit or element to be paid by way of a credit to a bank account or other account notified to [F12 the CommissionersF12] by the person to whom payment is to be made, the tax credit or element may be paid in such manner as appears to [F12 the CommissionersF12] to be appropriate.

(3) Subject to regulation 14, if no bank account or other account has been notified to [F12 the CommissionersF12] , the tax credit or element shall be paid in such manner as appears to [F12 the CommissionersF12] to be appropriate.

Entitlement to tax credit or element dependent on a bank account or other account having been notified to [F12 the Commissioners F12]

14.[F52—(1) Subject to paragraph (3), where—

(a) payment of a tax credit or element is postponed pursuant to the circumstances specified in regulation 11(2A), and

(b) before the relevant time determined in accordance with this regulation, no bank account or other account is notified to the Commissioners by the person to whom a tax credit or element would have been paid if payment of it had not been postponed,

that person shall cease to be entitled to the tax credit or element for the remainder of the period of the award beginning on the day from which the Commissioners decide to postpone payment. F52]

F53 (2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(3) Where there are exceptional circumstances which are expected to result in a person not being able to obtain a bank account or other account throughout the period of award, paragraph (1) shall not have effect in relation to that person’s entitlement to a tax credit or element for the period of award.

F54 (4) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

[F55 (4A) Subject to paragraphs (4C) and (4E), the relevant time is the earlier of—

(a) three months after the time when the Commissioners decide to postpone payment of a tax credit or element; or

(b) immediately after the end of the relevant tax year .

(4B) This paragraph applies where, before the time determined in accordance with paragraph (4A), the person entitled to payment of the tax credit or element—

(a) requests from the Commissioners authority to open an account for which such authority is required; and

(b) provides sufficient information from which the Commissioners can give that authority.

(4C) Subject to paragraph (4E), where paragraph (4B) applies, the relevant time is the later of—

(a) the time determined in accordance with paragraph (4A); and

(b) the expiry of the period of 3 weeks from the day on which the Commissioners give their authority following a request described in paragraph (4B)(a).

(4D) This paragraph applies where a person to whom a notice described in regulation 11(2A)(a) has been given has a reasonable excuse—

(a) for not being able to take all necessary steps to obtain a bank account or other account before a time determined in accordance with paragraphs (4A) or (4C), or

(b) for not being able to notify to the Commissioners the bank account or other account before a time determined in accordance with paragraphs (4A) or (4C).

(4E) Where paragraph (4D) applies, the relevant time is the later of—

(a) the time determined in accordance with paragraph (4A);

(b) where paragraph (4B) applies, the time determined in accordance with paragraph (4C); and

(c) the date by which the account can reasonably be expected to be notified to the Commissioners. F55]

(5)Writing” includes writing produced by electronic communications that are approved by [F12 the CommissionersF12] .

Dave Hartnett

Ann Chant

Two of the Commissioners of Inland Revenue

Status: There are currently no known outstanding effects for the The Tax Credits (Payments by the Commissioners) Regulations 2002.
The Tax Credits (Payments by[the Commissioners]) Regulations 2002 (2002/2173)

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Status of this instrument

footnotecommentarytransitional and savingsin force statusrelated provisionsgeo extentinsert/omitsource countin force adj
C1Regulations applied (with modifications) by The Universal Credit (Transitional Provisions) Regulations 2014 (S.I. 2014/1230) , reg. 12A(2) , Sch. para. 36 (as inserted (13.10.2014) by S.I. 2014/1626 , regs. 1(2) , 4(1)(2) )
C2Regulations modified (6.4.2003) by The Tax Credits (Polygamous Marriages) Regulations 2003 (S.I. 2003/742) , regs. 48-50 (with reg. 1(2) ) (as amended (6.4.2017) by S.I. 2017/387 , regs. 1 , 11 )
C3Reg. 7 omitted (E.W.S. for specified purposes described in reg. 17) (29.4.2013) by virtue of The Universal Credit (Transitional Provisions) Regulations 2013 (S.I. 2013/386) , reg. 1(2) , Sch. para. 44
C4Reg. 7 omitted (N.I. for specified purposes described in reg. 11) (coming into force in accordance with reg. 1) by The Universal Credit (Transitional Provisions) Regulations (Northern Ireland) 2016 (S.R. 2016/226) , Sch. paras. 35 , 36
F1Words in Regulations title substituted (29.8.2005) by The Tax Credit (Payment by Employers, etc.) (Amendment) Regulations 2005 (S.I. 2005/2200) , regs. 1(1) , 7(2)substituted
F2Words in reg. 1(1) substituted (29.8.2005) by The Tax Credit (Payment by Employers, etc.) (Amendment) Regulations 2005 (S.I. 2005/2200) , regs. 1(1) , 7(2)substituted
F3Words in reg. 1(2) omitted (6.4.2003) by virtue of The Tax Credits (Claims and Notifications and Payments by the Board) (Amendment) Regulations 2003 (S.I. 2003/723) , regs. 1 , 7(2)omitted
F4Reg. 1(3) added (6.4.2003) by The Tax Credits (Claims and Notifications and Payments by the Board) (Amendment) Regulations 2003 (S.I. 2003/723) , regs. 1 , 7(3)added
F5Words in reg. 2 omitted (29.8.2005) by virtue of The Tax Credit (Payment by Employers, etc.) (Amendment) Regulations 2005 (S.I. 2005/2200) , regs. 1(1) , 7(3)(a)omitted
F6Words in reg. 2 inserted (29.8.2005) by The Tax Credit (Payment by Employers, etc.) (Amendment) Regulations 2005 (S.I. 2005/2200) , regs. 1(1) , 7(3)(b)inserted
F7Words in reg. 2 inserted (5.12.2005) by The Civil Partnership Act 2004 (Tax Credits, etc.) (Consequential Amendments) Order 2005 (S.I. 2005/2919) , arts. 1 , 6(2)(a)inserted
F8Words in reg. 2 omitted (5.12.2005) by virtue of The Civil Partnership Act 2004 (Tax Credits, etc.) (Consequential Amendments) Order 2005 (S.I. 2005/2919) , arts. 1 , 6(2)(b)omitted
F9Word in reg. 3(2) substituted (5.12.2005) by The Civil Partnership Act 2004 (Tax Credits, etc.) (Consequential Amendments) Order 2005 (S.I. 2005/2919) , arts. 1 , 6(3)(a)substituted
F10Word in reg. 3(3) substituted (5.12.2005) by The Civil Partnership Act 2004 (Tax Credits, etc.) (Consequential Amendments) Order 2005 (S.I. 2005/2919) , arts. 1 , 6(3)(a)substituted
F11Words in reg. 3(3) substituted (1.5.2004) by The Tax Credits (Miscellaneous Amendments No. 2) Regulations 2004 (S.I. 2004/1241) , regs. 1 , 5(a)substituted
F12Words in regs. 3-14 substituted (29.8.2005) by The Tax Credit (Payment by Employers, etc.) (Amendment) Regulations 2005 (S.I. 2005/2200) , regs. 1(1) , 7(4)substituted
F12Words in regs. 3-14 substituted (29.8.2005) by The Tax Credit (Payment by Employers, etc.) (Amendment) Regulations 2005 (S.I. 2005/2200) , regs. 1(1) , 7(4)substituted
F12Words in regs. 3-14 substituted (29.8.2005) by The Tax Credit (Payment by Employers, etc.) (Amendment) Regulations 2005 (S.I. 2005/2200) , regs. 1(1) , 7(4)substituted
F12Words in regs. 3-14 substituted (29.8.2005) by The Tax Credit (Payment by Employers, etc.) (Amendment) Regulations 2005 (S.I. 2005/2200) , regs. 1(1) , 7(4)substituted
F12Words in regs. 3-14 substituted (29.8.2005) by The Tax Credit (Payment by Employers, etc.) (Amendment) Regulations 2005 (S.I. 2005/2200) , regs. 1(1) , 7(4)substituted
F12Words in regs. 3-14 substituted (29.8.2005) by The Tax Credit (Payment by Employers, etc.) (Amendment) Regulations 2005 (S.I. 2005/2200) , regs. 1(1) , 7(4)substituted
F12Words in regs. 3-14 substituted (29.8.2005) by The Tax Credit (Payment by Employers, etc.) (Amendment) Regulations 2005 (S.I. 2005/2200) , regs. 1(1) , 7(4)substituted
F12Words in regs. 3-14 substituted (29.8.2005) by The Tax Credit (Payment by Employers, etc.) (Amendment) Regulations 2005 (S.I. 2005/2200) , regs. 1(1) , 7(4)substituted
F12Words in regs. 3-14 substituted (29.8.2005) by The Tax Credit (Payment by Employers, etc.) (Amendment) Regulations 2005 (S.I. 2005/2200) , regs. 1(1) , 7(4)substituted
F12Words in regs. 3-14 substituted (29.8.2005) by The Tax Credit (Payment by Employers, etc.) (Amendment) Regulations 2005 (S.I. 2005/2200) , regs. 1(1) , 7(4)substituted
F12Words in regs. 3-14 substituted (29.8.2005) by The Tax Credit (Payment by Employers, etc.) (Amendment) Regulations 2005 (S.I. 2005/2200) , regs. 1(1) , 7(4)substituted
F13Word in reg. 3(5)(a) substituted (9.6.2022) by The Tax Credits and Child Benefit (Miscellaneous Amendments) Regulations 2022 (S.I. 2022/555) , regs. 1 , 7(2)substituted
F14Word in reg. 3(6) substituted (5.12.2005) by The Civil Partnership Act 2004 (Tax Credits, etc.) (Consequential Amendments) Order 2005 (S.I. 2005/2919) , arts. 1 , 6(3)(a)substituted
F15Words in reg. 3(6) inserted (1.5.2004) by The Tax Credits (Miscellaneous Amendments No. 2) Regulations 2004 (S.I. 2004/1241) , regs. 1 , 5(b)inserted
F16Reg. 3(7) added (6.4.2003) by The Tax Credits (Claims and Notifications and Payments by the Board) (Amendment) Regulations 2003 (S.I. 2003/723) , regs. 1 , 8added
F17Word in reg. 4(2) substituted (5.12.2005) by The Civil Partnership Act 2004 (Tax Credits, etc.) (Consequential Amendments) Order 2005 (S.I. 2005/2919) , arts. 1 , 6(3)(b)substituted
F18Word in reg. 4(3) substituted (5.12.2005) by The Civil Partnership Act 2004 (Tax Credits, etc.) (Consequential Amendments) Order 2005 (S.I. 2005/2919) , arts. 1 , 6(3)(b)substituted
F19Word in reg. 4(4) substituted (5.12.2005) by The Civil Partnership Act 2004 (Tax Credits, etc.) (Consequential Amendments) Order 2005 (S.I. 2005/2919) , arts. 1 , 6(3)(b)substituted
F20Word in reg. 4(5) substituted (5.12.2005) by The Civil Partnership Act 2004 (Tax Credits, etc.) (Consequential Amendments) Order 2005 (S.I. 2005/2919) , arts. 1 , 6(3)(b)substituted
F21Word in reg. 5(1) substituted (5.12.2005) by The Civil Partnership Act 2004 (Tax Credits, etc.) (Consequential Amendments) Order 2005 (S.I. 2005/2919) , arts. 1 , 6(3)(c)substituted
F22Word in reg. 5(2) substituted (5.12.2005) by The Civil Partnership Act 2004 (Tax Credits, etc.) (Consequential Amendments) Order 2005 (S.I. 2005/2919) , arts. 1 , 6(3)(c)substituted
F23Word in reg. 5(3) substituted (5.12.2005) by The Civil Partnership Act 2004 (Tax Credits, etc.) (Consequential Amendments) Order 2005 (S.I. 2005/2919) , arts. 1 , 6(3)(c)substituted
F24Words in reg. 8(1) revoked (with effect from 1.4.2006, in accordance with reg. 1(3) of the amending S.I.) by The Tax Credit (Payment by Employers, etc.) (Amendment) Regulations 2005 (S.I. 2005/2200) , regs. 1(1) (3) , 9(2)(c)
F25Words in reg. 8(2) inserted (6.4.2003) by The Tax Credits (Claims and Notifications and Payments by the Board) (Amendment) Regulations 2003 (S.I. 2003/723) , regs. 1 , 9(2)inserted
F26Words in reg. 8(2) substituted (31.12.2010) by The Tax Credits (Miscellaneous Amendments) (No. 3) Regulations 2010 (S.I. 2010/2914) , regs. 1(2) , 7(a)substituted
F27Reg. 8(2A) inserted (6.4.2003) by The Tax Credits (Claims and Notifications and Payments by the Board) (Amendment) Regulations 2003 (S.I. 2003/723) , regs. 1 , 9(3)inserted
F28Reg. 8(2B) inserted (31.12.2010) by The Tax Credits (Miscellaneous Amendments) (No. 3) Regulations 2010 (S.I. 2010/2914) , regs. 1(2) , 7(b)inserted
F29Reg. 8(3) revoked (with effect from 1.4.2006, in accordance with reg. 1(3) of the amending S.I.) by The Tax Credit (Payment by Employers, etc.) (Amendment) Regulations 2005 (S.I. 2005/2200) , regs. 1(1) (3) , 9(2)(b)
F30Reg. 9(1)(b) revoked (with effect from 1.4.2006, in accordance with reg. 1(3) of the amending S.I.) by The Tax Credit (Payment by Employers, etc.) (Amendment) Regulations 2005 (S.I. 2005/2200) , regs. 1(1) (3) , 9(2)(b)
F31Reg. 10 substituted (6.4.2003) by The Tax Credits (Claims and Notifications and Payments by the Board) (Amendment) Regulations 2003 (S.I. 2003/723) , regs. 1 , 10substituted
F32Words in reg. 11(1) substituted (6.4.2010) by The Tax Credits (Miscellaneous Amendments) Regulations 2010 (S.I. 2010/751) , regs. 1 , 10(2)substituted
F33Words in reg. 11(2) substituted (3.11.2008) by The Tribunals, Courts and Enforcement Act 2007 (Transitional and Consequential Provisions) Order 2008 (S.I. 2008/2683) , art. 1 , Sch. 1 para. 190(a)substituted
F34Words in reg. 11(2) substituted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56) , art. 1(2) , Sch. 2 para. 78(2)substituted
F35Reg. 11(2A) inserted (6.4.2010) by The Tax Credits (Miscellaneous Amendments) Regulations 2010 (S.I. 2010/751) , regs. 1 , 10(3)inserted
F36Word in reg. 11(2A)(b) substituted (6.4.2012) by The Tax Credits (Miscellaneous Amendments) Regulations 2012 (S.I. 2012/848) , regs. 1(3) , 6(2) (with reg. 6(3) )this amendment (text substituted) should be read in conjunction with other related provisions, see the commentary.substituted
F37Reg. 11(3A) inserted (6.4.2010) by The Tax Credits (Miscellaneous Amendments) Regulations 2010 (S.I. 2010/751) , regs. 1 , 10(4)inserted
F38Words in reg. 11(4) substituted (3.11.2008) by The Tribunals, Courts and Enforcement Act 2007 (Transitional and Consequential Provisions) Order 2008 (S.I. 2008/2683) , art. 1 , Sch. 1 para. 190(a)substituted
F39Words in reg. 11(4) substituted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56) , art. 1(2) , Sch. 2 para. 78(3)(a)substituted
F40Words in reg. 11(4)(b) substituted (3.11.2008) by The Tribunals, Courts and Enforcement Act 2007 (Transitional and Consequential Provisions) Order 2008 (S.I. 2008/2683) , art. 1 , Sch. 1 para. 190(b)substituted
F41Words in reg. 11(4)(b) substituted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56) , art. 1(2) , Sch. 2 para. 78(3)(b)substituted
F42Words in reg. 11(5) substituted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56) , art. 1(2) , Sch. 2 para. 78(4)substituted
F43Words in reg. 11(6) substituted (3.11.2008) by The Tribunals, Courts and Enforcement Act 2007 (Transitional and Consequential Provisions) Order 2008 (S.I. 2008/2683) , art. 1 , Sch. 1 para. 190(d)substituted
F44Reg. 11(7) inserted (6.4.2010) by The Tax Credits (Miscellaneous Amendments) Regulations 2010 (S.I. 2010/751) , regs. 1 , 10(5)inserted
F45Word in reg. 12(3) substituted (6.4.2007) by The Tax Credits (Miscellaneous Amendments) Regulations 2007 (S.I. 2007/824) , regs. 1 , 15substituted
F46Reg. 12(4) substituted (6.4.2008) by The Tax Credits (Miscellaneous Amendments) Regulations 2008 (S.I. 2008/604) , regs. 1(b) , 5(2)substituted
F47Reg. 12(5)-(8) inserted (coming into force in accordance with reg. 1(2)(b) of the amending S.I.) by The Tax Credits and Child Trust Funds (Amendment) (EU Exit) Regulations 2019 (S.I. 2019/713) , reg. 7 (see S.I 2019/622 , art. 1 and S.I. 2019/128 , reg. 1(2) ); 2020 c. 1 , Sch. 5 para. 1(1)this amendment (inserted text) is marked as yet to come into force, see the commentary.inserted
F48Reg. 12A inserted (6.4.2004) by The Tax Credits (Miscellaneous Amendments) Regulations 2004 (S.I. 2004/762) , regs. 1(1) , 18inserted
F49Words in reg. 12A(2)(c) substituted (6.4.2016) by The Tax Credits and Child Benefit (Miscellaneous Amendments) Regulations 2016 (S.I. 2016/360) , regs. 1 , 5(2)(a)substituted
F50Reg. 12A(2A) (2B) inserted (6.4.2016) by The Tax Credits and Child Benefit (Miscellaneous Amendments) Regulations 2016 (S.I. 2016/360) , regs. 1 , 5(2)(b)inserted
F51Words in reg. 13(2) substituted (6.4.2003) by The Tax Credits (Claims and Notifications and Payments by the Board) (Amendment) Regulations 2003 (S.I. 2003/723) , regs. 1 , 11substituted
F52Reg. 14(1) substituted (6.4.2010) by The Tax Credits (Miscellaneous Amendments) Regulations 2010 (S.I. 2010/751) , regs. 1 , 10(6)substituted
F53Reg. 14(2) omitted (6.4.2010) by virtue of The Tax Credits (Miscellaneous Amendments) Regulations 2010 (S.I. 2010/751) , regs. 1 , 10(7)omitted
F54Reg. 14(4) omitted (6.4.2010) by virtue of The Tax Credits (Miscellaneous Amendments) Regulations 2010 (S.I. 2010/751) , regs. 1 , 10(7)omitted
F55Reg. 14(4A)-(4E) inserted (6.4.2010) by The Tax Credits (Miscellaneous Amendments) Regulations 2010 (S.I. 2010/751) , regs. 1 , 10(8)inserted
M12002 c. 21 . Section 67 is cited because of the meaning it ascribes to the word prescribed.
M2S.I. 2002/2007 .
M3S.I. 2002/2005 .
Defined TermSection/ArticleIDScope of Application
annual incomereg. 12A.annual_inc_rt275Wd
Childrenreg. 3.Children_rty65BT
couplereg. 2.couple_rthBSYf
employeereg. 2.employee_rtR2dW4
employerreg. 2.employer_rtynejM
family benefitsreg. 12.family_ben_rtOe7We
main carerreg. 3.main_carer_rt2nP8m
period of awardreg. 2.period_of__rtLOlk3
Qualifying remunerative workreg. 4.Qualifying_rtCg2LI
Qualifying young personsreg. 3.Qualifying_rtp0HTK
tax yearreg. 2.tax_year_rtVAWK4
the Actreg. 2.the_Act_rt0WEp0
the Commissionersreg. 2.the_Commis_rtzimv8
the income-related percentagereg. 12A.the_income_rtgQONq
the Reciprocal Agreement with Irelandreg. 12.the_Recipr_rt0tiV3
the relevant incomereg. 12A.the_releva_rte1dCI
the relevant tax yearreg. 2.the_releva_rtEFXrf
Writingreg. 14.Writing_rt3mnGU
This instrument is derived from the version at www.legislation.gov.uk. To see a list of all amendments (including any to be made) check the resources page for this instrument on their website. Note, the status of this instrument is given above.
This instrument is derived from the version at www.legislation.gov.uk. To see original commencement information, check the resources page associated with this instrument. n.b. commencement information for marked amendments is embedded in the relevant footnote.

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