CONTENTS

Go to Preamble

1. Part 1

   Tax credits

   1. General

      1. 1. Introductory

      2. 2. Functions of Board

      3. 3. Claims

      4. 4. Claims: supplementary

      5. 5. Period of awards

      6. 6. Notifications of changes of circumstances

      7. 7. Income test

   2. Child tax credit

      1. 8. Entitlement

      2. 9. Maximum rate

   3. Working tax credit

      1. 10. Entitlement

      2. 11. Maximum rate

      3. 12. Child care element

   4. Rate

      1. 13. Rate

   5. Decisions

      1. 14. Initial decisions

      2. 15. Revised decisions after notifications

      3. 16. Other revised decisions

      4. 17. Final notice

      5. 18. Decisions after final notice

      6. 19. Power to enquire

      7. 20. Decisions on discovery

      8. 21. Decisions subject to official error

      9. 22. Information etc. requirements: supplementary

      10. 23. Notice of decisions

   6. Payment

      1. 24. Payments

      2. 25. Payments of working tax credit by employers

      3. 26. Liability of officers for sums paid to employers

      4. 27. Rights of employees

      5. 28. Overpayments

      6. 29. Recovery of overpayments

      7. 30. Underpayments

   7. Penalties

      1. 31. Incorrect statements etc.

      2. 32. Failure to comply with requirements

      3. 33. Failure by employers to make correct payments

      4. 34. Supplementary

   8. Fraud

      1. 35. Offence of fraud

      2. 36. Powers in relation to documents

   9. Interest

      1. 37. Interest

   10. Appeals

       1. 38. Appeals

       2. 39. Exercise of right of appeal

   11. Supplementary

       1. 40. Annual reports

       2. 41. Annual review

       3. 42. Persons subject to immigration control

       4. 43. Polygamous marriages

       5. 44. Crown employment

       6. 45. Inalienability

       7. 46. Giving of notices by Board

       8. 47. Consequential amendments

       9. 48. Interpretation

2. Part 2

   Child benefit and guardian’s allowance

   1. Transfer of functions etc.

      1. 49. Functions transferred to Treasury

      2. 50. Functions transferred to Board

      3. 51. Consequential amendments

      4. 52. Transfer of property, rights and liabilities

      5. 53. General functions of Board

      6. 54. Transitional provisions

   2. Minor amendments

      1. 55. Continuing entitlement after death of child

      2. 56. Presence in United Kingdom

      3. 57. Abolition of exclusion of tax exempt persons

3. Part 3

   Supplementary

   1. Information etc.

      1. 58. Administrative arrangements

      2. 59. Use and disclosure of information

   2. Other supplementary provisions

      1. 60. Repeals

      2. 61. Commencement

      3. 62. Transitional provisions and savings

      4. 63. Tax credits appeals etc.: temporary modifications

      5. 64. Northern Ireland

      6. 65. Regulations, orders and schemes

      7. 66. Parliamentary etc. control of instruments

      8. 67. Interpretation

      9. 68. Financial provision

      10. 69. Extent

      11. 70. Short title

4. 1. Schedule 1

      Rights of employees

   2. Schedule 2

      Penalties: supplementary

   3. Schedule 3

      Tax credits: consequential amendments

   4. Schedule 4

      Transfer of functions: consequential amendments

   5. Schedule 5

      Use and disclosure of information

   6. Schedule 6

      Repeals and revocations