Tax Credits Act 1999 (repealed)
Tax Credits Act 1999 (repealed) (1999 c. 10)
- Tax Credits Act 1999 (repealed) (1999 c. 10)
- Main provisions
- 1 Certain benefits to be known as tax credits.
- 2 Transfer of functions relating to tax credits.
- 3 Transfer of associated property, rights and liabilities etc.
- 4 Special provision for certain contracts.
- Administration and enforcement
- 5 General functions of Board.
- 6 Payment of tax credit by employers etc.
- 7 Rights of employees not to suffer unfair dismissal or other detriment.
- 8 Powers to obtain information.
- 9 Penalties for fraud etc. and failures to comply.
- 10 Penalties: supplementary.
- 11 Liability of company directors etc.
- 12 Disclosure of information.
- 13 Documents and forms.
- Miscellaneous and supplemental
- 14 Persons qualifying for disabled person’s tax credit.
- 15 New category of child care providers for tax credit purposes.
- 16 Northern Ireland.
- 17 Financial provisions.
- 18 Interpretation.
- 19 Transitional provision, savings and repeals.
- 20 Short title, commencement and extent.
- SCHEDULES
- SCHEDULE 1 Provision consequential on renaming of benefits
- SCHEDULE 2 Transfer of functions
- Part I Provisions conferring functions transferred to Treasury
- Part II Provisions conferring functions transferred to officers of Board
- Part III Provisions conferring functions transferred to Board
- Part IV Modification of enactments
- Part V Consequential provisions
- References to Secretary of State et ceteralaetc.
- References to Department et ceteralaetc.
- Social Security Contributions and Benefits Act 1992
- Social Security Administration Act 1992
- Social Security Contributions and Benefits (Northern Ireland) Act 1992
- Social Security Administration (Northern Ireland) Act 1992
- Social Security (Northern Ireland) Order 1998
- SCHEDULE 3 Rights of employees not to suffer unfair dismissal or other detriment
- The right not to suffer detriment
- Enforcement of right not to suffer detriment
- Right of employee not to be unfairly dismissed: Great Britain
- Right of employee not to be unfairly dismissed: Northern Ireland
- Appeals to the Employment Appeal Tribunal
- SCHEDULE 4 Penalties: procedure and appeals
- Determination of penalties by officer of Board
- Provisions supplementary to paragraph 1
- Appeals against penalty determinations
- Penalty proceedings before Commissioners
- Penalty proceedings before court
- Mitigation of penalties
- Time limits for penalties
- Interest on penalties
- SCHEDULE 5 Use and exchange of information
- Powers of Board to use information
- Exchange of information between Board and Secretary of State or Department: powers and duties
- Exchange of information between Board and authorities administering certain benefits: powers and duties
- Consequential amendments
- SCHEDULE 6 Repeals