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The Tax Credits Act 2002 (Commencement and Transitional Provisions)(Partial Revocation) Order 2014

S.I. 2014/1848 · Made 14 July 2014

Original text. legislation.gov.uk does not revise statutory instruments, so later amendments are not shown here. Changes made to it are listed under each provision when known.

Tax Credits

Made 14th July 2014

The Treasury make this Order in exercise of the powers conferred by sections 61 and 62(2) of the Tax Credits Act 2002f1

Annotations to the whole text

Footnotes

f1

2002 c. 21.

Contents

  1. 1Citation
  2. 2Amendment of the Tax Credits Act 2002 (Commencement No. 4, Transitional Provisions and Savings) Order 2003
  3. 3Amendment of the Tax Credits Act 2002 (Transitional Provisions) Order 2010
  4. 4Revocation of previous commencement and transitional provisions orders
  5. Signature
  6. Explanatory note

1Citation

This Order may be cited as the Tax Credits Act 2002 (Commencement and Transitional Provisions)(Partial Revocation) Order 2014.

2Amendment of the Tax Credits Act 2002 (Commencement No. 4, Transitional Provisions and Savings) Order 2003

Article 2(5) of the Tax Credits Act 2002 (Commencement No. 4, Transitional Provisions and Savings) Order 2003f1 is revoked.

3Amendment of the Tax Credits Act 2002 (Transitional Provisions) Order 2010

Article 3(3)(a) of the Tax Credits Act 2002 (Transitional Provisions) Order 2010f1 is revoked.

4Revocation of previous commencement and transitional provisions orders

The instruments listed in the Table below are revoked to the extent specified in the third column of that Table.

(1)(2)(3)
Instrument revokedReferencesExtent of revocation
The Tax Credits Act 2002 (Further Commencement and Transitional Provisions) Order 2011S.I. 2011/2910The whole Order
The Tax Credits Act 2002 (Transitional Provisions) Order 2008S.I. 2008/3151Article 3(2)

Signature

Sam Gyimah

David Evennett

Two of the Lords Commissioners of Her Majesty’s Treasury

14th July 2014

Explanatory note

(This note is not part of the Order)

This Order amends article 2 of the Tax Credits Act 2002 (Commencement No. 4, Transitional Provisions and Savings) Order 2003 (S.I. 2003/962) by revoking article 2(5). Article 2(5) of S.I. 2003/962 brings into force section 1(3)(d) of the Tax Credits Act 2002 (c. 21), which abolishes the child premia in respect of income support and income-based jobseeker’s allowance that are being replaced by child tax credits, on 31st December 2014. The revocation of article 2(5) ensures that those benefits will continue after 31st December 2014 until such time as they are subsequently abolished.

This Order also makes a corresponding amendment to article 3 of the Tax Credits Act 2002 (Transitional Provisions) Order 2010 (S.I. 2010/644) by revoking article 3(3) and its reference to 31st December 2014. Article 3, as amended, will continue to ensure that new claimants for child tax credits can only have their claim backdated under regulation 7 of the Tax Credits (Claims and Notifications) Regulations 2002 (S.I. 2002/2014) from a date when they were not otherwise entitled to the child premia in respect of income support and income-based jobseeker’s allowance thereby avoiding overlapping of entitlements.

A full Impact Assessment has not been produced for this instrument as no impact on the private or voluntary sectors is foreseen.