# Welfare Reform and Work Act 2016, Section 12: Freeze of certain tax credit amounts for four tax years


(1) For each of the tax years ending with 5 April 2017, 5 April 2018, 5 April 2019 and 5 April 2020, each of the relevant amounts is to remain the same as it was in the tax year ending with 5 April 2016.
(2) A review under section 41 of the Tax Credits Act 2002 (review of whether certain tax credit amounts have retained their value) in the tax years ending with 5 April 2016, 5 April 2017, 5 April 2018 and 5 April 2019 need not cover any of the relevant amounts.
(3) In this section—
“the relevant amounts” means the amounts described in paragraph 2 of Schedule 1;
“tax year” means a period beginning with 6 April in one year and ending with 5 April in the next.

---
Source: https://www.legislation.gov.uk/ukpga/2016/7/section/12 (the official version)
Page: https://openlegislation.uk/welfare-reform-and-work-act-2016/section-12
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.