The Tax Credits Act 2002 (Commencement No. 2) Order 2003
S.I. 2003/392 · Made 24 February 2003
SOCIAL SECURITY
Made 24th February 2003
The Treasury, in exercise of the powers conferred upon them by sections 61 and 62(2) of the Tax Credits Act 2002f1, hereby make the following Order:
Annotations to the whole text
Footnotes
- f1
Contents
- 1Citation and interpretation
- 2Commencement of certain provisions of the Act
- 3Savings
- Signature
- Explanatory note
1Citation and interpretation
This Order may be cited as the Tax Credits Act 2002 (Commencement No. 2) Order 2003.
In this Order “the Act” means the Tax Credits Act 2002.
2Commencement of certain provisions of the Act
Subject to article 3 (savings), the following provisions of the Act come into force on the dates and for the purposes mentioned in relation to each provision:
| Provision | Date | Purposes |
|---|---|---|
| Part 2 of the Act (child benefit and guardian’s allowance) including Schedule 4 but excluding sections 49, 50 and 54(1) and (2) | 26th February 2003 | Making subordinate legislation relating to child benefit and guardian’s allowance |
| Part 2 of the Act including Schedule 4 but excluding section 54(1) and (2) | 1st April 2003 | Transfer of functions etc. relating to child benefit and guardian’s allowance, other than functions of making subordinate legislation, and minor amendments |
| Part 2 of the Act including Schedule 4 but excluding sections 54(1) and (2) | 7th April 2003 | Entitlement to payment of child benefit and guardian’s allowance |
| Section 58 (administrative arrangements) | 26th February 2003 | Making subordinate legislation relating to child benefit and guardian’s allowance |
| Section 59 and Schedule 5 (use and disclosure of information) | 26th February 2003 | Making subordinate legislation relating to the use and disclosure of information in connection with child benefit and guardian’s allowance |
| Section 59 and Schedule 5 | 1st April 2003 | Use and disclosure of information relating to child benefit and guardian’s allowance |
| Section 60 and Schedule 6 so far as concerns section 145(5) of the Social Security Contributions and Benefits Act 1992 and section 141(5) of the Social Security Contributions and Benefits (Northern Ireland) Act 1992 (rate of child benefit) | 1st April 2003 | Repeal of power of Secretary of State and Department for Social Development in Northern Irelandf1 to make regulations prescribing rate of child benefit |
| Section 60 and Schedule 6 so far as concerns the words “of Part 1 or 6 of this Act” in paragraph (a) of section 175(1A) of the Social Security Contributions and Benefits Act 1992f2 and paragraph (b) of section 175(1A) of that Act and the word “and” before it (regulations, orders and schemes) and, in section 172 of the Social Security Contributions and Benefits (Northern Ireland) Act 1992 (Assembly, etc. control of regulations and orders), the words “or 141” in subsection (2)(a) and the words “(other than section 141)” in subsection (3)(c)f3 | 1st April 2003 | Repeals consequential on repeal of power of Secretary of State and Department for Social Development in Northern Ireland to make regulations prescribing the rate of child benefit |
| Section 60 and Schedule 6 so far as concerns paragraph 4 of Schedule 9 to the Social Security Contributions and Benefits Act 1992 and paragraph 4 of Schedule 9 to the Social Security Contributions and Benefits (Northern Ireland) Act 1992 (exclusions from entitlement to child benefit – persons exempt from tax) | 7th April 2003 | Repeal of exclusion from entitlement to child benefit by reason of exemption from tax |
| Section 60 and Schedule 6 so far as concerns section 154(2)(b) and (c) of the Social Security Administration Act 1992 (c. 5) and section 134 (2)(b) and (c) of the Social Security Administration (Northern Ireland) Act 1992 (c. 8) (social security benefit in respect of children) | 1st April 2003 | Repeal of regulatory power to reduce amount of guardian’s allowance or increase for child dependants where there is an increase in the rate of child benefit |
| Section 60 and Schedule 6 so far as concerns the word “other” in section 189(1) of the Social Security Administration Act 1992 | 26th February 2003 | Making subordinate legislation relating to child benefit and guardian’s allowance |
3Savings
Notwithstanding the commencement of section 56 of the Act (presence in the United Kingdom) by virtue of article 2 on 26th February 2003 for the purposes of making subordinate legislation relating to child benefit, the Child Benefit (Residence and Persons Abroad) Regulations 1976f1 and the Child Benefit (Residence and Persons Abroad) Regulations (Northern Ireland) 1976f2 shall continue to have effect as follows.
Except as provided in paragraphs (3) and (4), both those Regulations shall continue to have effect up to and including 6th April 2003.
Regulation 7 of both those Regulations shall continue to apply to persons referred to in sub-paragraph (c) of regulation 6(1) of both those Regulations and, to the extent applicable to that sub-paragraph, persons referred to in sub-paragraphs (d) and (e) of that regulation, whose absence begins before 7th April 2003 and continues on and after that date until—
the absence ceases, or
2nd April 2006,
whichever first occurs.
Signature
Philip Woolas
Nick Ainger
Two of the Lords Commissioners of Her Majesty’s Treasury
24th February 2003
Explanatory note
(This note is not part of the Order)
This Order is the second Order made under the Tax Credits Act 2002 (“the Act”).
Article 2 of the Order brings into force Part 2 of the Act (child benefit and guardian’s allowance) on the dates, and for the purposes, set out in the Order. In Part 3 of the Act Article 2 of the Order brings into force sections 58 (administrative arrangements) and 59 (use and disclosure of information) for the purposes of child benefit and guardian’s allowance, and section 60 and Schedule 6 as respects repeals relating to child benefit and guardian’s allowance.
Article 3 of the Order makes a savings provision in relation to the Child Benefit (Residence and Persons Abroad) Regulations 1975 (S.I. 1976/963) and the Child Benefit (Residence and Persons Abroad) Regulations (Northern Ireland) 1976 (S.R. 1976 No. 227).