Tax Credits Act 1999

Link to law: http://www.legislation.gov.uk/ukpga/1999/10/contents

Introductory Text

Main provisions

1. Certain benefits to be known as tax credits.
2. Transfer of functions relating to tax credits.
3. Transfer of associated property, rights and liabilities etc.
4. Special provision for certain contracts.

Administration and enforcement

5. General functions of Board.
6. Payment of tax credit by employers etc.
7. Rights of employees not to suffer unfair dismissal or other detriment.
8. Powers to obtain information.
9. Penalties for fraud etc. and failures to comply.
10. Penalties: supplementary.
11. Liability of company directors etc.
12. Disclosure of information.
13. Documents and forms.

Miscellaneous and supplemental

14. Persons qualifying for disabled person’s tax credit.
15. New category of child care providers for tax credit purposes.
16. Northern Ireland.
17. Financial provisions.
18. Interpretation.
19. Transitional provision, savings and repeals.
20. Short title, commencement and extent.

SCHEDULES

SCHEDULE 1
Provision consequential on renaming of benefits

1.In the enactments mentioned in paragraphs 2 to 6 below—...
2.In the Social Security Contributions and Benefits Act 1992 the...
3.In the Social Security Administration Act 1992 the enactments are—...
4.In the Social Security Contributions and Benefits (Northern Ireland) Act...
5.In the Social Security Administration (Northern Ireland) Act 1992 the...
6.In other legislation the enactments are— (a) note (a) to...

SCHEDULE 2
Transfer of functions

Part I Provisions conferring functions transferred to Treasury

1.In the Social Security Contributions and Benefits Act 1992—
2.Section 150 (annual uprating of benefits) of the Social Security...
3.In the Social Security Contributions and Benefits (Northern Ireland) Act...
4.Section 132 (annual uprating of benefits) of the Social Security...

Part II Provisions conferring functions transferred to officers of Board

5.In the Social Security Act 1998— (a) section 1(a) (certain...
6.In the Social Security (Northern Ireland) Order 1998—

Part III Provisions conferring functions transferred to Board

7.Such of the provisions of— (a) the Social Security Contributions...
8.Such of the provisions of— (a) Chapter II of Part...
9.Any subordinate legislation made under any of the provisions mentioned...

Part IV Modification of enactments

10.(1) Section 71 of the Social Security Administration Act 1992...
11.The following sections— (a) section 110 of the Social Security...
12.The following sections— (a) section 111 of the Social Security...
13.The following sections— (a) sections 111A and 112 of the...
14.The following sections— (a) section 113 of the Social Security...
15.The following sections— (a) section 115A of the Social Security...
16.The following sections— (a) sections 182A and 182B of the...
17.The words “, family credit” shall cease to have effect...
18.(1) The words “Disability working allowance” shall cease to have...
19.The following provisions— (a) section 27 of the Social Security...

Part V Consequential provisions

References to Secretary of State etc.

20.In accordance with section 2(1) above— (a) section 175 of...
21.In relation to tax credit, references in Chapter II of...

References to Department etc.

22.In accordance with section 2(1) above— (a) section 171(1) of...
23.In relation to tax credit, references in Chapter II of...

Social Security Contributions and Benefits Act 1992

24.Section 123(2) of the Social Security Contributions and Benefits Act...
25.Section 175(7) of that Act (regulations and orders exercisable only...

Social Security Administration Act 1992

26.Sub-paragraphs (i) and (ii) of paragraph (a) of subsection (1)...
27.Section 189(8) of that Act (orders and regulations which require...

Social Security Contributions and Benefits (Northern Ireland) Act 1992

28.Section 122(2) of the Social Security Contributions and Benefits (Northern...
29.Any power to make regulations conferred by the Social Security...
30.Any power under any provision of that Act transferred to...

Social Security Administration (Northern Ireland) Act 1992

31.Any power to make regulations or orders conferred by the...
32.A statutory instrument— (a) which contains (whether alone or with...
33.A statutory instrument containing (whether alone or with other provisions)...
34.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
35.Any power under any provision of that Act transferred to...

Social Security (Northern Ireland) Order 1998

36.Any power to make regulations conferred by the Social Security...
37.A statutory instrument containing (whether alone or with other provisions)...
38.A statutory instrument— (a) which contains (whether alone or with...

SCHEDULE 3
Rights of employees not to suffer unfair dismissal or other detriment

The right not to suffer detriment
1.(1) An employee has the right not to be subjected...

Enforcement of right not to suffer detriment
2.(1) An employee may present a complaint to an employment...

Right of employee not to be unfairly dismissed: Great Britain
3.(1) After section 104A of the Employment Rights Act 1996...

Right of employee not to be unfairly dismissed: Northern Ireland
4.(1) After Article 135A of the Employment Rights (Northern Ireland)...

Appeals to the Employment Appeal Tribunal
5.In section 21(1) of the Employment Tribunals Act 1996 (appeal...

SCHEDULE 4
Penalties: procedure and appeals

Determination of penalties by officer of Board
1.(1) Subject to sub-paragraph (2) below and except where proceedings...

Provisions supplementary to paragraph 1
2.(1) Where a person who has incurred a penalty under...

Appeals against penalty determinations
3.(1) An appeal may be brought against the determination of...

Penalty proceedings before Commissioners
4.(1) An officer of the Board authorised by the Board...

Penalty proceedings before court
5.(1) Where in the opinion of the Board the liability...

Mitigation of penalties
6.The Board may in their discretion mitigate any penalty under...

Time limits for penalties
7.(1) A penalty under section 9(1) above relating to a...

Interest on penalties
8.(1) After paragraph (o) of section 178(2) of the Finance...

SCHEDULE 5
Use and exchange of information

Powers of Board to use information
1.(1) Information which is held— (a) by the Board; or...

Exchange of information between Board and Secretary of State or Department: powers and duties

2.(1) This paragraph applies to information which is held for...
3.(1) This paragraph applies to information which is held for...

Exchange of information between Board and authorities administering certain benefits: powers and duties

4.(1) This paragraph applies to information which is held for...
5.(1) The Board may require— (a) an authority administering housing...

Consequential amendments

6.(1) In subsection (1)(a) of section 122 of the Social...
7.(1) Section 110 of the Finance Act 1997 (obtaining by...

SCHEDULE 6
Repeals
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