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United Kingdom Statutory Instruments |
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You are here: BAILII >> Databases >> United Kingdom Statutory Instruments >> The Tax Credits Act 2002 (Commencement No. 2) Order 2003 No. 392 C. 25 URL: http://www.bailii.org/uk/legis/num_reg/2003/20030392.html |
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Made | 24th February 2003 |
Provision | Date | Purposes |
Part 2 of the Act (child benefit and guardian's allowance) including Schedule 4 but excluding sections 49, 50 and 54(1) and (2) | 26th February 2003 | Making subordinate legislation relating to child benefit and guardian's allowance |
Part 2 of the Act including Schedule 4 but excluding section 54(1) and (2) | 1st April 2003 | Transfer of functions etc. relating to child benefit and guardian's allowance, other than functions of making subordinate legislation, and minor amendments |
Part 2 of the Act including Schedule 4 but excluding sections 54(1) and (2) | 7th April 2003 | Entitlement to payment of child benefit and guardian's allowance |
Section 58 (administrative arrangements) | 26th February 2003 | Making subordinate legislation relating to child benefit and guardian's allowance |
Section 59 and Schedule 5 (use and disclosure of information) | 26th February 2003 | Making subordinate legislation relating to the use and disclosure of information in connection with child benefit and guardian's allowance |
Section 59 and Schedule 5 | 1st April 2003 | Use and disclosure of information relating to child benefit and guardian's allowance |
Section 60 and Schedule 6 so far as concerns section 145(5) of the Social Security Contributions and Benefits Act 1992 and section 141(5) of the Social Security Contributions and Benefits (Northern Ireland) Act 1992 (rate of child benefit) | 1st April 2003 | Repeal of power of Secretary of State and Department for Social Development in Northern Ireland[2] to make regulations prescribing rate of child benefit |
Section 60 and Schedule 6 so far as concerns the words "of Part 1 or 6 of this Act" in paragraph (a) of section 175(1A) of the Social Security Contributions and Benefits Act 1992[3] and paragraph (b) of section 175(1A) of that Act and the word "and" before it (regulations, orders and schemes) and, in section 172 of the Social Security Contributions and Benefits (Northern Ireland) Act 1992 (Assembly, etc. control of regulations and orders), the words "or 141" in subsection (2)(a) and the words "(other than section 141)" in subsection (3)(c)[4] | 1st April 2003 | Repeals consequential on repeal of power of Secretary of State and Department for Social Development in Northern Ireland to make regulations prescribing the rate of child benefit |
Section 60 and Schedule 6 so far as concerns paragraph 4 of Schedule 9 to the Social Security Contributions and Benefits Act 1992 and paragraph 4 of Schedule 9 to the Social Security Contributions and Benefits (Northern Ireland) Act 1992 (exclusions from entitlement to child benefit - persons exempt from tax) | 7th April 2003 | Repeal of exclusion from entitlement to child benefit by reason of exemption from tax |
Section 60 and Schedule 6 so far as concerns section 154(2)(b) and (c) of the Social Security Administration Act 1992 (c. 5) and section 134 (2)(b) and (c) of the Social Security Administration (Northern Ireland) Act 1992 (c. 8) (social security benefit in respect of children) | 1st April 2003 | Repeal of regulatory power to reduce amount of guardian's allowance or increase for child dependants where there is an increase in the rate of child benefit |
Section 60 and Schedule 6 so far as concerns the word "other" in section 189(1) of the Social Security Administration Act 1992 | 26th February 2003 | Making subordinate legislation relating to child benefit and guardian's allowance |
whichever first occurs.
(4) Regulation 9 of, and the Schedule[7] to, both those Regulations (modification of the Child Benefit Act 1975[8] and the Child Benefit (Northern Ireland) Order 1975[9] to take account of reciprocal agreements relating to family allowances) shall continue to have effect indefinitely.
Philip Woolas
Nick Ainger
Two of the Lords Commissioners of Her Majesty's Treasury
24th February 2003
Provision | Date of Commencement | S.I.No |
Part 1 of the Act (tax credits) except sections 1(3) and 47 (and Schedule 3) | Various dates from 9th July 2002 to 6th April 2003 | 2002/1727 (C.52) |
Section 58 (administrative arrangements for the purposes of tax credits) | 9th July 2002 | 2002/1727 (C.52) |
Section 59 and Schedule 5 (use and disclosure of information for the purposes of tax credits) | 1st August 2002 | 2002/1727 (C.52) |
Section 60 and Schedule 6 (repeals) so far as concerns section 6 of the Tax Credits Act 1999 (c. 10) (payment of tax credit by employers etc.) and regulations made under that section |
(a) 27th August 2002 for the purposes of awards of working families' tax credit and disabled person's tax credit commencing on or after that date. (b) The day immediately following the expiry of the period of 26 weeks from the date of commencement of the award in the case of awards of working families' tax credit and disabled person's tax credit that commenced on or after 4th June 2002 but before 27th August 2002 and were existing on 27th August 2002 |
2002/1727 (C.52) |
[2] The functions of the Department of Health and Social Services for Northern Ireland under the Social Security Contributions and Benefits (Northern Ireland) Act 1992 were transferred to the Department for Social Development in Northern Ireland by Article 8(b) of, and Part 2 of Schedule 6 to, the Departments (Transfer and Assignment of Functions) Order (Northern Ireland) 1999 (S.R. 1999 No. 481).back
[3] Subsection (1A) of section 175 was inserted by paragraph 29 of Schedule 3 to the Social Security Contributions (Transfer of Functions, etc.) Act 1999 (c. 2).back
[4] Subsections (2)(a) and (3)(c) of section 172 were amended by Article 6(1)(a) of S.R. 1995 No. 69.back
[5] S.I. 1976/963. These Regulations were made under powers now contained in section 146 of the Social Security Contributions and Benefits Act 1992 (persons outside Great Britain) which is substituted by section 56(1) of the Tax Credits Act 2002.back
[6] S.R. 1976 No. 227. These Regulations were made under powers now contained in section 142 of the Social Security Contributions and Benefits (Northern Ireland) Act 1992 (persons outside Northern Ireland) which is substituted by section 56(2) of the Tax Credits Act 2002.back
[7] The Schedule was amended by S.I. 1994/2802 and 1995/2699, and S.R. 1995 No. 405..back
[9] S.I. 1975/1504 (N.I. 16).back
© Crown copyright 2003 | Prepared 4 March 2003 |