{
  "url": "https://openlegislation.uk/tax-credits-act-2002-commencement-no-1-order-2002/article-2",
  "json_url": "https://openlegislation.uk/tax-credits-act-2002-commencement-no-1-order-2002/article-2.json",
  "legislation": "uksi/2002/1727",
  "legislation_title": "The Tax Credits Act 2002 (Commencement No. 1) Order 2002",
  "legislation_url": "https://openlegislation.uk/tax-credits-act-2002-commencement-no-1-order-2002",
  "path": "article/2",
  "kind": "article",
  "number": "2",
  "heading": "Commencement of certain provisions of the Act",
  "text": "The following provisions of the Act come into force on the dates and for the purposes mentioned in relation to each provision:\nProvision\nDate\nPurposes\nSection 1(1) and (2) (introductory)\n9th July 2002\nAll purposes of Part 1 of the Act and, as respects tax credits, Part 3 of the Act\nSection 2 (functions of Board)\n9th July 2002\nAll purposes of Part 1 of the Act and, as respects tax credits, Part 3 of the Act\nSection 3(1) and (3) (claims)\n9th July 2002\nMaking regulations about claims\nSection 3(1) and (3)\n1st August 2002\nMaking claims\nSection 3(1) and (3)\n1st January 2003\nMaking decisions on claims\nSection 3(1) and (3)\n6th April 2003\nAll other purposes of Part 1 of the Act and, as respects tax credits, Part 3 of the Act\nSection 3(2)(a)\n1st January 2003\nAll purposes of Part 1 of the Act and, as respects tax credits, Part 3 of the Act\nSection 3(2)(b)\n1st January 2003\nAll purposes of Part 1 of the Act and, as respects tax credits, Part 3 of the Act\nSection 3(4)\n1st August 2002\nEntitlement to make a claim\nSection 3(5) to (8)\n9th July 2002\nAll purposes of Part 1 of the Act and, as respects tax credits, Part 3 of the Act\nSection 4(1) (claims: supplementary)\n9th July 2002\nMaking regulations\nSection 4(2)\n1st August 2002\nAll purposes mentioned in section 4(2) of the Act\nSection 5(1) and (3) (period of awards)\n1st January 2003\nMaking decisions on claims made before beginning of tax year\nSection 5(2) and (3)\n6th April 2003\nMaking decisions on other claims\nSection 6 (notifications of changes of circumstances)\n9th July 2002\nMaking regulations\nSection 7(1) to (5) (income test)\n9th July 2002\nMaking regulations\nSection 7(1) to (5)\n1st August 2002\nMaking claims\nSection 7(1) to (5)\n1st January 2003\nMaking decisions on claims\nSection 7(1) to (5)\n6th April 2003\nEntitlement to payment of award\nSection 7(6) to (9)\n9th July 2002\nMaking regulations\nSection 7(10)\n1st August 2002\nEstimating income for the purposes of making, amending or terminating awards\nSection 8 (entitlement to child tax credit)\n9th July 2002\nMaking regulations\nSection 8\n1st August 2002\nMaking claims\nSection 8\n1st January 2003\nMaking decisions on claims\nSection 8\n6th April 2003\nEntitlement to payment of award\nSection 9 (maximum rate child tax credit)\n9th July 2002\nMaking regulations\nSection 9\n1st August 2002\nMaking claims\nSection 9\n1st January 2003\nMaking decisions on claims\nSection 9\n6th April 2003\nEntitlement to payment of award\nSection 10 (entitlement to working tax credit)\n9th July 2002\nMaking regulations\nSection 10\n1st August 2002\nMaking claims\nSection 10\n1st January 2003\nMaking decisions on claims\nSection 10\n6th April 2003\nEntitlement to payment of award\nSection 11 (maximum rate working tax credit)\n9th July 2002\nMaking regulations\nSection 11\n1st August 2002\nMaking claims\nSection 11\n1st January 2003\nMaking decisions on claims\nSection 11\n6th April 2003\nEntitlement to payment of award\nSection 12(1) to (5) (child care element working tax credit)\n9th July 2002\nMaking regulations\nSection 12(1) to (5)\n1st August 2002\nMaking claims\nSection 12(1) to (5)\n1st January 2003\nMaking decisions on claims\nSection 12(1) to (5)\n6th April 2003\nEntitlement to payment of award\nSection 12(5) to (8)\n9th July 2002\nMaking schemes\nSection 13 (rate of tax credit)\n9th July 2002\nMaking regulations\nSection 13\n1st August 2002\nMaking claims\nSection 13\n1st January 2003\nMaking decisions on claims\nSection 13\n6th April 2003\nEntitlement to payment of award\nSection 14(1) and (3) (initial decisions on claims)\n1st January 2003\nMaking decisions on claims\nSection 14(2)\n9th July 2002\nMaking regulations\nSection 14(2)\n1st August 2002\nDealing with claims\nSection 15(1) (revised decisions after notifications)\n1st January 2003\nMaking decisions on whether to amend awards\nSection 15(2)\n9th July 2002\nMaking regulations\nSection 15(2)\n1st August 2002\nDealing with notifications of change of circumstances\nSection 16(1) (other revised decisions)\n1st January 2003\nMaking decisions on whether to amend or terminate awards\nSection 16(2) and (3)\n1st January 2003\nGiving of notice under section 16(2) and (3) of the Act\nSection 16(3)\n9th July 2002\nMaking regulations\nSection 17(1) to (9) (final notice)\n6th April 2003\nGiving final notice on award\nSection 17(10)\n9th July 2002\nMaking regulations\nSection 18 (decisions after final notice)\n6th April 2003\nMaking decisions after final notice\nSection 19 (power to enquire into awards)\n6th April 2003\nEnquiring into awards\nSection 19(2)\n9th July 2002\nMaking regulations\nSection 20 (decisions on discovery)\n6th April 2003\nMaking decisions under section 20(1) and (4) of the Act\nSection 21 (decisions subject to official error)\n9th July 2002\nMaking regulations for the purposes of revising decisions under sections 14(1), 15(1), 16(1), 18(1), (5), (6) and (9), 19(3) and 20(1) and (4) of the Act\nSection 22 (information etc. requirements: supplementary)\n9th July 2002\nMaking regulations\nSection 23 (notice of decisions)\n1st January 2003\nGiving notices of decisions under sections 14(1), 15(1) and 16(1) of the Act, and of revised decisions under those sections by virtue of regulations under section 21 of the Act\nSection 23\n6th April 2003\nGiving notices of decisions under sections 18(1), (5), (6) and (9), 19(3) and 20(1) and (4) of the Act, and of revised decisions under those sections by virtue of regulations under section 21 of the Act\nSection 24 (payments of a tax credit)\n9th July 2002\nMaking regulations\nSection 24\n1st August 2002\nMaking claims\nSection 24\n1st January 2003\nMaking decisions on claims\nSection 24\n6th April 2003\nEntitlement to payment of award\nSection 25(1), (2) and (5) to (7) (payments of working tax credit by employers)\n9th July 2002\nMaking regulations\nSection 25(3), (4) and (5)\n6th April 2003\nPower to call for documents etc. in relation to employer’s compliance with regulations under section 25\nSection 26 (liability of officers for sums paid to employers)\n1st January 2003\nMaking regulations\nSection 27 and Schedule 1 (rights of employees)\n1st September 2002\nRights conferred on employees by virtue of regulations under section 25 of the Act\nSections 28 to 30 (overpayments, recovery of overpayments and underpayments of a tax credit)\n6th April 2003\nLiability to repay overpayments or to be paid full entitlement where underpayment\nSection 30 (underpayments)\n1st January 2003\nMaking regulations under section 30 of the Act\nSection 31 (incorrect statements etc.)\n1st August 2002\nImposition of penalties for incorrect statement or declaration in or in connection with a claim for a tax credit or a notification given in accordance with regulations under section 6 of the Act, or for incorrect information or evidence in response to a requirement imposed by virtue of regulations under section 25 of the Act\nSection 31\n1st January 2003\nImposition of penalties for incorrect information or evidence in response to a requirement imposed by virtue of section 14(2), 15(2) or 16(3) of the Act\nSection 31\n6th April 2003\nImposition of penalties for incorrect information or evidence in response to a requirement imposed by virtue of section 18(10) or 19(2) of the Act, or for incorrect statement or declaration in response to a notice under section 17 of the Act\nSection 32 (failure to comply with requirements)\n1st August 2002\nImposition of penalty for failure to provide information or evidence required by regulations under section 25 of the Act, or for failure to give notification required by regulations under section 6(3) of the Act\nSection 32\n1st January 2003\nImposition of penalty for failure to provide information or evidence under section 14(2), 15(2) or 16(3) of the Act\nSection 32\n6th April 2003\nImposition of penalty for failure to provide information or evidence under section 18(10) or 19(2) of the Act, or to comply with requirement imposed by notice under section 17 of the Act by virtue of subsection (2)(a), (4)(a) or (6)(a) of that section\nSection 33 (failure by employers to make correct payments)\n6th April 2003\nImposition of penalty for failure by employer to make correct payment to employee\nSection 34 and Schedule 2 (penalties: supplementary)\n1st August 2002\nImposition of penalties under section 31 of the Act for incorrect statement or declaration in or in connection with a claim for a tax credit or a notification given in accordance with regulations under section 6 of the Act, or for incorrect information or evidence in response to a requirement imposed by regulations under section 25 of the Act; mitigation of such penalties, appeals against such penalties and recovery of such penalties\nSection 34 and Schedule 2\n1st January 2003\nImposition of penalties under section 31 of the Act for incorrect information or evidence in response to a requirement imposed by virtue of section 14(2), 15(2) or 16(3) of the Act; mitigation of such penalties, appeals against such penalties and recovery of such penalties\nSection 34 and Schedule 2\n6th April 2003\nImposition of penalties under section 31 of the Act for incorrect information or evidence in response to a requirement imposed by virtue of section 18(10) or 19(2) of the Act, or for incorrect statement or declaration in response to a notice under section 17 of the Act; mitigation of such penalties, appeals against such penalties and recovery of such penalties\nSection 34 and Schedule 2\n1st August 2002\nImposition of penalties under section 32(2)(b) or (3) of the Act for failure to provide information or evidence required by regulations under section 25 of the Act, or for failure to give notification required by regulations under section 6(3) of the Act; bringing of proceedings for penalties under section 32(2)(a) before Commissioners for failure to provide information or evidence required by regulations under section 25 of the Act; mitigation of such penalties, appeals against such penalties and recovery of such penalties\nSection 34 and Schedule 2\n1st January 2003\nImposition of penalties under section 32(2)(b) of the Act for failure to provide information or evidence under section 14(2), 15(2) or 16(3) of the Act; bringing of proceedings for such penalties under section 32(2)(a) before Commissioners; mitigation of such penalties, appeals against such penalties and recovery of such penalties\nSection 34 and Schedule 2\n6th April 2003\nImposition of penalties under section 32(2)(b) of the Act for failure to provide information or evidence under section 18(10) or 19(2) of the Act, or for failure to comply with requirement imposed by notice under section 17 of the Act by virtue of subsection (2)(a), (4)(a) or (6)(a) of that section; bringing of proceedings for such penalties under section 32(2)(a) before Commissioners; mitigation of such penalties, appeals against such penalties and recovery of such penalties\nSection 34 and Schedule 2\n6th April 2003\nImposition of penalties under section 33 of the Act for failure by employer to make correct payment to employee; mitigation of such penalties, appeals against such penalties and recovery of such penalties\nSection 35 (offence of fraud)\n1st August 2002\nInstituting criminal proceedings for fraud in connection with obtaining payments of a tax credit\nSection 36 (powers in relation to documents)\n1st August 2002\nObtaining of documents in relation to offences involving fraud or serious fraud in connection with, or in relation to, tax credits\nSection 37(1) to (4) and (6) (interest)\n6th April 2003\nInterest on overpayment of a tax credit\nSection 37(2) and (5)\n9th July 2002\nMaking regulations to prescribe rates of interest\nSection 37(5) and (6)\n1st August 2002\nInterest on penalties under section 31 of the Act for incorrect statement or declaration in or in connection with a claim for a tax credit or a notification given in accordance with regulations under section 6 of the Act, or for incorrect information or evidence in response to a requirement imposed by virtue of regulations under section 25 of the Act\nSection 37(5) and (6)\n1st January 2003\nInterest on penalties under section 31 of the Act for incorrect information or evidence in response to a requirement imposed by virtue of section 14(2), 15(2) or 16(3) of the Act\nSection 37(5) and (6)\n6th April 2003\nInterest on penalties under section 31 of the Act for incorrect information or evidence in response to a requirement imposed by virtue of section 18(10) or 19(2) of the Act, or for incorrect statement or declaration in response to a notice under section 17 of the Act\nSection 37(5) and (6)\n1st August 2002\nInterest on penalties under section 32 of the Act for failure to provide information or evidence required by regulations under section 25 of the Act, or for failure to give notification required by regulations under section 6(3) of the Act\nSection 37(5) and (6)\n1st January 2003\nInterest on penalties under section 32 of the Act for failure to provide information or evidence under section 14(2), 15(2) or 16(3) of the Act\nSection 37(5) and (6)\n6th April 2003\nInterest on penalties under section 32 of the Act for failure to provide information or evidence under section 18(10) or 19(2) of the Act, or to comply with requirement imposed by notice under section 17 of the Act by virtue of subsection (2)(a), (4)(a) or (6)(a) of that section\nSection 37(5) and (6)\n6th April 2003\nInterest on penalties under section 33 of the Act for failure by employer to make correct payment to employee\nSections 38 and 39 (appeals and exercise of right of appeal)\n1st September 2002\nAppeal against determination of penalty under paragraph 1 of Schedule 2 to the Act where the penalty is imposed under section 31 of the Act for incorrect statement or declaration in or in connection with a claim for a tax credit or a notification given in accordance with regulations under section 6 of the Act, or for incorrect information or evidence in response to a requirement imposed by virtue of regulations under section 25 of the Act\nSections 38 and 39\n1st January 2003\nAppeal against determination of penalty under paragraph 1 of Schedule 2 to the Act where the penalty is imposed under section 31 of the Act for incorrect information or evidence in response to a requirement imposed by virtue of section 14(2), 15(2) or 16(3) of the Act\nSections 38 and 39\n6th April 2003\nAppeal against determination of penalty under paragraph 1 of Schedule 2 to the Act where the penalty is imposed under section 31 of the Act for incorrect information or evidence in response to a requirement imposed by virtue of section 18(10) or 19(2) of the Act, or for incorrect statement or declaration in response to a notice under section 17 of the Act\nSections 38 and 39\n1st September 2002\nAppeal against determination of penalty under paragraph 1 of Schedule 2 to the Act where the penalty is imposed under section 32(2)(b) or (3) of the Act for failure to provide information or evidence required by regulations under section 25 of the Act, or for failure to give notification required by regulations under section 6(3) of the Act\nSections 38 and 39\n1st January 2003\nAppeal against determination of penalty under paragraph 1 of Schedule 2 to the Act where the penalty is imposed under section 32(2)(b) of the Act for failure to provide information or evidence under section 14(2), 15(2) or 16(3) of the Act\nSections 38 and 39\n6th April 2003\nAppeal against determination of penalty under paragraph 1 of Schedule 2 to the Act where the penalty is imposed under section 32(2)(b) of the Act for failure to provide information or evidence under section 18(10) or 19(2) of the Act, or to comply with requirement imposed by notice under section 17 of the Act by virtue of subsection (2)(a), (4)(a) or (6)(a) of that section\nSections 38 and 39\n6th April 2003\nAppeal against a determination of a penalty under paragraph 1 of Schedule 2 to the Act where the penalty is imposed under section 33 of the Act for failure by employer to make correct payment to employee\nSection 38 and 39\n1st January 2003\nAppeal against a decision under section 14(1), 15(1) or 16(1) of the Act, or under regulations under section 21 of the Act\nSections 38 and 39\n6th April 2003\nAppeal against a decision under section 18 (falling within section 38(1)(b)), 19(3), 20(1) to (4) or 37(1) of the Act\nSection 40 (annual reports)\n6th April 2004\nMaking of annual report by the Board to the Treasury\nSection 41 (annual review)\n6th April 2003\nReview of prescribed monetary amounts\nSections 42 and 43 (persons subject to immigration control and polygamous marriages)\n9th July 2002\nMaking regulations\nSection 44 (Crown employment)\n9th July 2002\nApplication of Part 1 of the Act to persons employed by or under the Crown\nSection 45 (inalienability)\n1st January 2003\nAll purposes of Part 1 of the Act and, as respects tax credits, Part 3 of the Act\nSection 46 (giving of notices by Board)\n1st August 2002\nAll purposes of Part 1 of the Act and, as respects tax credits, Part 3 of the Act\nSection 48 (interpretation)\n9th July 2002\nAll purposes of Part 1 of the Act\nSection 58 (administrative arrangements)\n9th July 2002\nFor the purposes of making regulations in relation to tax credits only\nSection 59 and Schedule 5 (use and disclosure of information)\n1st August 2002\nAll purposes of Part 1 of the Act and, as respects tax credits, Part 3 of the Act\nSection 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\n27th August 2002\nFor the purposes of awards of working families' tax credit and disabled person’s tax credit commencing on or after 27th August 2002\nSection 60 and Schedule 6 to far as concerns section 6 of the Tax Credits Act 1999 and regulations made under that section\nThe day immediately following the expiry of the period of 26 weeks from the date of commencement of the award\nFor the purposes of awards of working families' tax credit and disabled person’s tax credit that commence on or after 4th June 2002 but before 27th August 2002 and are existing on 27th August 2002",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "S.I. 1999/3219, amended by regulation 19 of S.I. 2001/892."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2002/1727/article/2",
    "retrieved_at": "2026-10-29T06:53:27.455641+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}