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Tax Credits Act 1999 (repealed)

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  1. Introductory Text

  2. Main provisions

    1. 1. Certain benefits to be known as tax credits.

    2. 2. Transfer of functions relating to tax credits.

    3. 3. Transfer of associated property, rights and liabilities etc.

    4. 4. Special provision for certain contracts.

  3. Administration and enforcement

    1. 5. General functions of Board.

    2. 6. Payment of tax credit by employers etc.

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

    4. 8. Powers to obtain information.

    5. 9. Penalties for fraud etc. and failures to comply.

    6. 10. Penalties: supplementary.

    7. 11. Liability of company directors etc.

    8. 12. Disclosure of information.

    9. 13. Documents and forms.

  4. Miscellaneous and supplemental

    1. 14. Persons qualifying for disabled person’s tax credit.

    2. 15. New category of child care providers for tax credit purposes.

    3. 16. Northern Ireland.

    4. 17. Financial provisions.

    5. 18. Interpretation.

    6. 19. Transitional provision, savings and repeals.

    7. 20. Short title, commencement and extent.

  5. SCHEDULES

    1. SCHEDULE 1

      Provision consequential on renaming of benefits

      1. 1. Provision consequential on renaming of benefits

      2. 2. Provision consequential on renaming of benefits

      3. 3. Provision consequential on renaming of benefits

      4. 4. Provision consequential on renaming of benefits

      5. 5. Provision consequential on renaming of benefits

      6. 6. Provision consequential on renaming of benefits

    2. SCHEDULE 2

      Transfer of functions

      1. Part I Provisions conferring functions transferred to Treasury

        1. 1. Transfer of functions

        2. 2. Transfer of functions

        3. 3. Transfer of functions

        4. 4. Transfer of functions

      2. Part II Provisions conferring functions transferred to officers of Board

        1. 5. Transfer of functions

        2. 6. Transfer of functions

      3. Part III Provisions conferring functions transferred to Board

        1. 7. Transfer of functions

        2. 8. Transfer of functions

        3. 9. Transfer of functions

      4. Part IV Modification of enactments

        1. 10. Transfer of functions

        2. 11. Transfer of functions

        3. 12. Transfer of functions

        4. 13. Transfer of functions

        5. 14. Transfer of functions

        6. 15. Transfer of functions

        7. 16. Transfer of functions

        8. 17. Transfer of functions

        9. 18. Transfer of functions

        10. 19. Transfer of functions

      5. Part V Consequential provisions

        1. References to Secretary of State et ceteralaetc.

          1. 20. Transfer of functions

          2. 21. Transfer of functions

        2. References to Department et ceteralaetc.

          1. 22. Transfer of functions

          2. 23. Transfer of functions

        3. Social Security Contributions and Benefits Act 1992

          1. 24. Transfer of functions

          2. 25. Transfer of functions

        4. Social Security Administration Act 1992

          1. 26. Transfer of functions

          2. 27. Transfer of functions

        5. Social Security Contributions and Benefits (Northern Ireland) Act 1992

          1. 28. Transfer of functions

          2. 29. Transfer of functions

          3. 30. Transfer of functions

        6. Social Security Administration (Northern Ireland) Act 1992

          1. 31. Transfer of functions

          2. 32. Transfer of functions

          3. 33. Transfer of functions

          4. 34. Transfer of functions

          5. 35. Transfer of functions

        7. Social Security (Northern Ireland) Order 1998

          1. 36. Transfer of functions

          2. 37. Transfer of functions

          3. 38. Transfer of functions

    3. SCHEDULE 3

      Rights of employees not to suffer unfair dismissal or other detriment

      1. The right not to suffer detriment

        1. 1. Rights of employees not to suffer unfair dismissal or other detriment

      2. Enforcement of right not to suffer detriment

        1. 2. Rights of employees not to suffer unfair dismissal or other detriment

      3. Right of employee not to be unfairly dismissed: Great Britain

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

      4. Right of employee not to be unfairly dismissed: Northern Ireland

        1. 4. Rights of employees not to suffer unfair dismissal or other detriment

      5. Appeals to the Employment Appeal Tribunal

        1. 5. Rights of employees not to suffer unfair dismissal or other detriment

    4. SCHEDULE 4

      Penalties: procedure and appeals

      1. Determination of penalties by officer of Board

        1. 1. Penalties: procedure and appeals

      2. Provisions supplementary to paragraph 1

        1. 2. Penalties: procedure and appeals

      3. Appeals against penalty determinations

        1. 3. Penalties: procedure and appeals

      4. Penalty proceedings before Commissioners

        1. 4. Penalties: procedure and appeals

      5. Penalty proceedings before court

        1. 5. Penalties: procedure and appeals

      6. Mitigation of penalties

        1. 6. Penalties: procedure and appeals

      7. Time limits for penalties

        1. 7. Penalties: procedure and appeals

      8. Interest on penalties

        1. 8. Penalties: procedure and appeals

    5. SCHEDULE 5

      Use and exchange of information

      1. Powers of Board to use information

        1. 1. Use and exchange of information

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

        1. 2. Use and exchange of information

        2. 3. Use and exchange of information

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

        1. 4. Use and exchange of information

        2. 5. Use and exchange of information

      4. Consequential amendments

        1. 6. Use and exchange of information

        2. 7. Use and exchange of information

    6. SCHEDULE 6

      Repeals

      1. . . . . . . . . . ....

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