{
  "url": "https://openlegislation.uk/tax-credits-payment-by-employers-regulations-1999",
  "json_url": "https://openlegislation.uk/tax-credits-payment-by-employers-regulations-1999.json",
  "id": "uksi/1999/3219",
  "title": "The Tax Credits (Payment by Employers) Regulations 1999",
  "short_title": "Tax Credits (Payment by Employers) 1999",
  "long_title": "These Regulations, which are made under section 6 of the Tax Credits Act 1999 and come into force on 6th April 2000, specify the circumstances in which certain employers shall make payments of working families' tax credit and disabled person’s tax credit (“tax credit”) to certain of their employees, and also provide the machinery for such payments and for recovery of sums provided by the Commissioners of Inland Revenue (“the Board”) for the purpose of such payments.",
  "citation": "S.I. 1999/3219",
  "type": "uksi",
  "year": "1999",
  "number": "3219",
  "version": "current",
  "date": "1999-12-02",
  "revised": false,
  "valid_from": null,
  "extent": null,
  "unapplied_effects": 2,
  "provisions": [
    {
      "path": "introduction",
      "kind": "introduction",
      "number": null,
      "heading": "Introductory text",
      "url": "https://openlegislation.uk/tax-credits-payment-by-employers-regulations-1999/introduction",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/1",
      "kind": "regulation",
      "number": "1",
      "heading": "Citation and commencement",
      "url": "https://openlegislation.uk/tax-credits-payment-by-employers-regulations-1999/regulation-1",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/2",
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      "number": "2",
      "heading": "Interpretation",
      "url": "https://openlegislation.uk/tax-credits-payment-by-employers-regulations-1999/regulation-2",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/3",
      "kind": "regulation",
      "number": "3",
      "heading": "Definition of “relevant employer” and “relevant subsequent employer”",
      "url": "https://openlegislation.uk/tax-credits-payment-by-employers-regulations-1999/regulation-3",
      "extent": null,
      "status": null,
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    },
    {
      "path": "regulation/4",
      "kind": "regulation",
      "number": "4",
      "heading": "Notification to relevant employer or relevant subsequent employer of employee’s entitlement to payment of tax credit",
      "url": "https://openlegislation.uk/tax-credits-payment-by-employers-regulations-1999/regulation-4",
      "extent": null,
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      "heading": "Notification to employee of relevant employer or relevant subsequent employer of employee’s entitlement to tax credit",
      "url": "https://openlegislation.uk/tax-credits-payment-by-employers-regulations-1999/regulation-5",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/6",
      "kind": "regulation",
      "number": "6",
      "heading": "Relevant employer’s or relevant subsequent employer’s obligation to pay tax credits",
      "url": "https://openlegislation.uk/tax-credits-payment-by-employers-regulations-1999/regulation-6",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/7",
      "kind": "regulation",
      "number": "7",
      "heading": "Funding of payment by relevant employer or relevant subsequent employer of tax credit",
      "url": "https://openlegislation.uk/tax-credits-payment-by-employers-regulations-1999/regulation-7",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/8",
      "kind": "regulation",
      "number": "8",
      "heading": "Application for funding from the Board",
      "url": "https://openlegislation.uk/tax-credits-payment-by-employers-regulations-1999/regulation-8",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/9",
      "kind": "regulation",
      "number": "9",
      "heading": "Termination of relevant employer’s or relevant subsequent employer’s obligation to pay tax credit prior to the termination date contained in the start notification",
      "url": "https://openlegislation.uk/tax-credits-payment-by-employers-regulations-1999/regulation-9",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/10",
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      "number": "10",
      "heading": "Obligations of relevant employer or relevant subsequent employer and employee on termination of employer’s obligation to pay tax credit prior to the termination date contained in the start notification",
      "url": "https://openlegislation.uk/tax-credits-payment-by-employers-regulations-1999/regulation-10",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/11",
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      "heading": "Board’s obligations following termination of employer’s obligation to pay tax credit prior to the termination date contained in the start notification",
      "url": "https://openlegislation.uk/tax-credits-payment-by-employers-regulations-1999/regulation-11",
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    },
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      "path": "regulation/12",
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      "heading": "Formal determination of tax credit funding",
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      "extent": null,
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    },
    {
      "path": "regulation/13",
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      "heading": "Recovery of tax credit funding",
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      "extent": null,
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    },
    {
      "path": "regulation/14",
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      "number": "14",
      "heading": "Inspection of employer’s records",
      "url": "https://openlegislation.uk/tax-credits-payment-by-employers-regulations-1999/regulation-14",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "signature",
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      "number": null,
      "heading": "Signature",
      "url": "https://openlegislation.uk/tax-credits-payment-by-employers-regulations-1999/signature",
      "extent": null,
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    },
    {
      "path": "note",
      "kind": "note",
      "number": null,
      "heading": "Explanatory note",
      "url": "https://openlegislation.uk/tax-credits-payment-by-employers-regulations-1999/note",
      "extent": null,
      "status": null,
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    }
  ],
  "has_text": true,
  "pdfs": [
    {
      "title": "Printed copy",
      "main": true,
      "language": null,
      "date": "2008-11-13",
      "size": null,
      "url": "https://openlegislation.uk/tax-credits-payment-by-employers-regulations-1999/pdf/uksi_19993219_en.pdf",
      "source_url": "https://www.legislation.gov.uk/uksi/1999/3219/pdfs/uksi_19993219_en.pdf"
    }
  ],
  "outstanding_effects": [
    {
      "type": "reg. 2 renumbered as reg. 2(1)",
      "affected_provisions": "reg. 2(1)",
      "affecting": "uksi/2001/892",
      "affecting_title": "The Tax Credits (Miscellaneous Amendments No. 3) Regulations 2001",
      "affecting_provisions": "reg. 19(2)"
    },
    {
      "type": "added",
      "affected_provisions": "reg. 2(2)-(5)",
      "affecting": "uksi/2001/892",
      "affecting_title": "The Tax Credits (Miscellaneous Amendments No. 3) Regulations 2001",
      "affecting_provisions": "reg. 19(3)"
    }
  ],
  "made_under": [
    {
      "id": "ukpga/1999/10",
      "title": "Tax Credits Act 1999 (repealed)",
      "url": "https://openlegislation.uk/tax-credits-act-1999-repealed",
      "provisions": [
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      ]
    }
  ],
  "changes_made_to": 2,
  "changes_made_to_url": "https://openlegislation.uk/tax-credits-payment-by-employers-regulations-1999/changes.json",
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  "instruments_made_under_url": "https://openlegislation.uk/tax-credits-payment-by-employers-regulations-1999/instruments.json",
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1999/3219",
    "retrieved_at": "2026-10-29T09:33:41.440978+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."
}