TAX CREDITS ACT 1999

1
1999 CHAPTER 10

An Act to provide for family credit and disability working allowance to be known, respectively, as working families' tax credit and disabled person's tax credit; and to make further provision with respect to those credits, including provision for the transfer of functions relating to them.
[30th June 1999]

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Main provisions2

1.- Certain benefits to be known as tax credits.  

(1) Family credit and disability working allowance shall be known, respectively, as working families' tax credit and disabled person's tax credit.
(2) Schedule 1 to this Act (which makes provision consequential on subsection (1) above) shall have effect.

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1 2002(TC) (see Vol. 3) provides for the repeal of this act when child tax credit and working tax credit become payable in April 2003.

2 See S.I.2002/1334 - where an award becomes payable on or after 4th June 2002, the period that is prescribed for which that award shall be payable is the period that begins on the date on which it becomes payable and ends on 7th April 2003.