{
  "url": "https://openlegislation.uk/tax-credits-payments-by-the-commissioners-regulations-2002",
  "json_url": "https://openlegislation.uk/tax-credits-payments-by-the-commissioners-regulations-2002.json",
  "id": "uksi/2002/2173",
  "title": "The Tax Credits (Payments by the Commissioners) Regulations 2002",
  "short_title": "Tax Credits (Payments by the Commissioners) 2002",
  "long_title": "Section 24(6) of the Tax Credits Act 2002 (c. 21) (“the Act”) provides that, subject to section 25 of the Act, payments of a tax credit must be made by the Commissioners of Inland Revenue (“the Board”). Section 25 of the Act provides for regulations to be made requiring employers to pay working tax credit.",
  "citation": "S.I. 2002/2173",
  "type": "uksi",
  "year": "2002",
  "number": "2173",
  "version": "current",
  "date": "2002-08-20",
  "revised": true,
  "valid_from": "2022-06-09",
  "extent": "E+W+S+N.I.",
  "unapplied_effects": 0,
  "provisions": [
    {
      "path": "introduction",
      "kind": "introduction",
      "number": null,
      "heading": "Introductory text",
      "url": "https://openlegislation.uk/tax-credits-payments-by-the-commissioners-regulations-2002/introduction",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/1",
      "kind": "regulation",
      "number": "1",
      "heading": "Citation, commencement and effect",
      "url": "https://openlegislation.uk/tax-credits-payments-by-the-commissioners-regulations-2002/regulation-1",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/2",
      "kind": "regulation",
      "number": "2",
      "heading": "Interpretation",
      "url": "https://openlegislation.uk/tax-credits-payments-by-the-commissioners-regulations-2002/regulation-2",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/3",
      "kind": "regulation",
      "number": "3",
      "heading": "Child tax credit and child care element—member of a couple prescribed for the purposes of section 24(2) of the Act",
      "url": "https://openlegislation.uk/tax-credits-payments-by-the-commissioners-regulations-2002/regulation-3",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/4",
      "kind": "regulation",
      "number": "4",
      "heading": "Working tax credit (excluding any child care element)—member of a couple prescribed for the purposes of section 24(2) of the Act",
      "url": "https://openlegislation.uk/tax-credits-payments-by-the-commissioners-regulations-2002/regulation-4",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/5",
      "kind": "regulation",
      "number": "5",
      "heading": "Member of a couple prescribed for the purposes of section 24(2) of the Act where one of the members of the couple has died",
      "url": "https://openlegislation.uk/tax-credits-payments-by-the-commissioners-regulations-2002/regulation-5",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/6",
      "kind": "regulation",
      "number": "6",
      "heading": "Person prescribed for the purposes of section 24(3) of the Act where an award of a tax credit is made on a claim which is made by one person on behalf of another",
      "url": "https://openlegislation.uk/tax-credits-payments-by-the-commissioners-regulations-2002/regulation-6",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/7",
      "kind": "regulation",
      "number": "7",
      "heading": "Prescribed circumstances for the purposes of section 24(4) of the Act",
      "url": "https://openlegislation.uk/tax-credits-payments-by-the-commissioners-regulations-2002/regulation-7",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/8",
      "kind": "regulation",
      "number": "8",
      "heading": "Time of payment by way of a credit to a bank account or other account",
      "url": "https://openlegislation.uk/tax-credits-payments-by-the-commissioners-regulations-2002/regulation-8",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/9",
      "kind": "regulation",
      "number": "9",
      "heading": "Time of payment other than by way of a credit to a bank account or other account etc.",
      "url": "https://openlegislation.uk/tax-credits-payments-by-the-commissioners-regulations-2002/regulation-9",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/10",
      "kind": "regulation",
      "number": "10",
      "heading": "Single payment of small sums of tax credit",
      "url": "https://openlegislation.uk/tax-credits-payments-by-the-commissioners-regulations-2002/regulation-10",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/11",
      "kind": "regulation",
      "number": "11",
      "heading": "Postponement of payment",
      "url": "https://openlegislation.uk/tax-credits-payments-by-the-commissioners-regulations-2002/regulation-11",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/12",
      "kind": "regulation",
      "number": "12",
      "heading": "Amounts of payments",
      "url": "https://openlegislation.uk/tax-credits-payments-by-the-commissioners-regulations-2002/regulation-12",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/12A",
      "kind": "regulation",
      "number": "12A",
      "heading": "Recovery of overpayments of tax credit from other payments of tax credit",
      "url": "https://openlegislation.uk/tax-credits-payments-by-the-commissioners-regulations-2002/regulation-12A",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/13",
      "kind": "regulation",
      "number": "13",
      "heading": "Manner of payment",
      "url": "https://openlegislation.uk/tax-credits-payments-by-the-commissioners-regulations-2002/regulation-13",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/14",
      "kind": "regulation",
      "number": "14",
      "heading": "Entitlement to tax credit or element dependent on a bank account or other account having been notified to the Commissioners",
      "url": "https://openlegislation.uk/tax-credits-payments-by-the-commissioners-regulations-2002/regulation-14",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "signature",
      "kind": "signature",
      "number": null,
      "heading": "Signature",
      "url": "https://openlegislation.uk/tax-credits-payments-by-the-commissioners-regulations-2002/signature",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "note",
      "kind": "note",
      "number": null,
      "heading": "Explanatory note",
      "url": "https://openlegislation.uk/tax-credits-payments-by-the-commissioners-regulations-2002/note",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    }
  ],
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      "language": null,
      "date": "2008-11-27",
      "size": null,
      "url": "https://openlegislation.uk/tax-credits-payments-by-the-commissioners-regulations-2002/pdf/uksi_20022173_en.pdf",
      "source_url": "https://www.legislation.gov.uk/uksi/2002/2173/pdfs/uksi_20022173_en.pdf"
    }
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  "outstanding_effects": [],
  "made_under": [],
  "changes_made_to": 62,
  "changes_made_to_url": "https://openlegislation.uk/tax-credits-payments-by-the-commissioners-regulations-2002/changes.json",
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  "instruments_made_under_url": "https://openlegislation.uk/tax-credits-payments-by-the-commissioners-regulations-2002/instruments.json",
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2002/2173",
    "retrieved_at": "2026-10-29T06:50:26.143349+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."
}