Volumes 1 and 2 of this edition set 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 August 2002.
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 volumes are based on the relevant volumes of The Law Relating to Social Security prepared by the then Department of Social Security.
Volume 3 contains new material. Following the Tax Credits Act 2002, child tax credit and working tax credit will replace children's tax credit, working families' tax credit and disabled person's tax credit from April 2003. Responsibilities for child benefit, guardian's allowance, statutory paternity pay and adoption pay are also expected to transfer to the Revenue in 2003.
The Taxes Acts tax volumes set out the legislation relating to income tax, corporation tax and capital gains tax - also available is the material on oil taxation.
Any errors should be brought to the attention of the editors at -
Room 59
New Wing
Somerset House
Strand
London WC2R 1LB.
Telephone : 020 7438 7733
Fax : 020 7438 6427
Date November 2002
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