Tax Credits Bill

House of Commons portcullis

House of Commons

Session 1998-99
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Other Bills before Parliament

Tax Credits Bill

This is the text of the Tax Credits Bill, as presented to the House of Commons on 10 December 1998.

EXPLANATORY NOTES
Explanatory Notes to the Bill, prepared by the Inland Revenue, are published separately as Bill 9-EN.

EUROPEAN CONVENTION ON HUMAN RIGHTS
Mr Chancellor of the Exchequer has made the following statement under section 19(1)(a) of the Human Rights Act 1998:
In my view the provisions of the Tax Credits Bill are compatible with the Convention rights.

Tax Credits Bill

ARRANGEMENT OF CLAUSES

Main provisions

Clause

1. Certain benefits to be known as tax credits.

2. Transfer of functions relating to tax credits.

3. Transfer of associated property, rights and liabilities etc.

Administration and enforcement

4. General functions of Board.

5. Payment of tax credit by employers etc.

6. Rights of employees not to suffer unfair dismissal or other detriment.

7. Powers to obtain information.

8. Penalties for fraud etc. and failures to comply.

9. Penalties: supplementary.

10. Liability of company directors etc.

11. Disclosure of information.

12. Documents and forms.

Miscellaneous and supplemental

13. Persons qualifying for disabled person's tax credit.

14. Northern Ireland.

15. Financial provisions.

16. Interpretation.

17. Transitional provision, savings and repeals.

18. Short title, commencement and extent.

SCHEDULES:

    Schedule 1 - Provision consequential on renaming of benefits.

    Schedule 2 - Transfer of functions.

    Part I - Provisions conferring functions transferred to Treasury.

    Part II - Provisions conferring functions transferred to officers of Board.

    Part III - Provisions conferring functions transferred to Board.

    Part IV - Modification of enactments.

    Part V - Consequential provisions.

    Schedule 3 - Rights of employees not to suffer unfair dismissal or other detriment.

    Schedule 4 - Penalties: procedure and appeals.

    Schedule 5 - Use and exchange of information.

    Schedule 6 - Repeals.

© Parliamentary copyright 1998
Prepared 10 December 1998