• Terms & Conditions of use
  • Main sources
  • Basic position commentary
  • More detail commentary (professional versions only)

    NOTES

  • Tax Credits Act 1999 received Royal Assent on 30th June 1999 and came into force on 5th October 1999 (see Tax Credits Act 1999 s.20).
  • See general notes at heading Tax Credits .


    (professional version of this program only)
    Click on a section or schedule number below to go to that section in, or schedule to, the Tax Credits Act (text of sections unlikely to be directly relevant for users of this program is not included - see "NO TEXT" entry against sections below). Text of the whole Act is available on the government web site.

    Tax Credits Act 1999 s.1 "Certain benefits to be known as tax credits"
    Tax Credits Act 1999 s.2 "Transfer of functions relating to tax credits" NO TEXT
    Tax Credits Act 1999 s.3 "Transfer of associated property, rights and liabilities etc" NO TEXT
    Tax Credits Act 1999 s.4 "Special provision for certain contracts" NO TEXT
    Tax Credits Act 1999 s.5 "General functions of Board" NO TEXT
    Tax Credits Act 1999 s.6 "Payment of tax credit by employers etc"
    Tax Credits Act 1999 s.7 "Rights of employees not to suffer unfair dismissal or other detriment"
    Tax Credits Act 1999 s.8 "Powers to obtain information"
    Tax Credits Act 1999 s.9 "Penalties for fraud etc. and failures to comply"
    Tax Credits Act 1999 s.10 "Penalties: supplementary"
    Tax Credits Act 1999 s.11 "Liability of company directors etc"
    Tax Credits Act 1999 s.12 "Disclosure of information"
    Tax Credits Act 1999 s.13 "Documents and forms"
    Tax Credits Act 1999 s.14 "Persons qualifying for disabled person's tax credit" NO TEXT
    Tax Credits Act 1999 s.15 "New category of child care providers for tax credit purposes" NO TEXT
    Tax Credits Act 1999 s.16 "Northern Ireland" NO TEXT
    Tax Credits Act 1999 s.17 "Financial provisions" NO TEXT
    Tax Credits Act 1999 s.18 "Interpretation"
    Tax Credits Act 1999 s.19 "Transitional provision, savings and repeals"
    Tax Credits Act 1999 s.20 "Short title, commencement and extent"

    Tax Credits Act 1999 Sch.1 "Provision consequential on renaming of benefits" NO TEXT
    Tax Credits Act 1999 Sch.2 "Transfer of functions" NO TEXT
    Tax Credits Act 1999 Sch.3 "Rights of employees not to suffer unfair dismissal or other detriment"
    Tax Credits Act 1999 Sch.4 "Penalties: procedure and appeals"
    Tax Credits Act 1999 Sch.5 "Use and exchange of information"
    Tax Credits Act 1999 Sch.6 "Repeals"

    FINISH>
    prepared Oct99;