This new edition sets out the statutory provisions governing the administration of national insurance contributions, working families' tax credit, disabled person's tax credit and related matters in force at the end of 2001.
These areas became the responsibility of the Inland Revenue in 1999 following the Social Security Contributions (Transfer of Functions etc) Act 1999 and the Tax Credits Act 1999 and these provisions are based on the relevant volumes of The Law Relating to Social Security prepared by the then Department of Social Security. Responsibility for child benefit will transfer to the Revenue in 2003.
Over time the style of the volumes will give way to the traditional Taxes Acts styles. Repealed matter, although normally retained for six years, is printed in italic type with a footnote; textual amendments, including additions, to any enactment are printed, as part of that enactment, in ordinary type enclosed in square brackets, with a footnote giving the reference to the amending enactment; where the effect of an enactment is modified or extended by a later enactment without specific amendment of the original words, the change is indicated by a footnote. Reference is also included to changes made by legislation where the changes are to take effect in the future.
The Taxes Acts tax volumes set out the legislation relating to income tax, corporation tax and capital gains tax - also available as is the material on oil taxation.
Any errors should be brought to the attention of the editor at -
Room 59
New Wing
Somerset House
Strand
London WC2R 1LB.
Telephone : 0207 438 7735
Fax : 020 7438 6427
Date 2002
| Home | Next | Top | Menu |
