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Contents

Legislation
Tax Credits Act 2002

Crossheading General

  • Section 1 Introductory
  • Section 2 Functions of Commissioners for Revenue and Customs
  • Section 3 Claims
  • Section 4 Claims: supplementary
  • Section 5 Period of awards
  • Section 6 Notifications of changes of circumstances
  • Section 7 Income test
  1. General
  2. Functions of Commissioners for Revenue and Customs

Section 2 | Functions of Commissioners for Revenue and Customs

From legislation.gov.uk

The Commissioners for Her Majesty’s Revenue and Customs shall be responsible for the payment and management of tax credits.F1F2

Notes

  1. F1

    Pt. 1 repealed (1.2.2019 with savings in relation to specified cases in art. 3 of the commencing S.I.) by Welfare Reform Act 2012 (c. 5), s. 150(3), Sch. 14 Pt. 1; S.I. 2019/167, arts. 2, 3

  2. F2

    S. 2 substituted (18.4.2005) by Commissioners for Revenue and Customs Act 2005 (c. 11), s. 53(1), Sch. 4 para. 88; S.I. 2005/1126, art. 2(2)(h)

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