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Session 1998-99
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Tax Credits Bill

This is the text of the Tax Credits Bill, as amended on Report in the House of Lords and printed on 24th May 1999.

Tax Credits Bill

Main provisions
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.
4.Special provision for certain contracts.

Administration and enforcement
5.General functions of Board.
6.Payment of tax credit by employers etc.
7.Rights of employees not to suffer unfair dismissal or other detriment.
8.Powers to obtain information.
9.Penalties for fraud etc. and failures to comply.
10.Penalties: supplementary.
11.Liability of company directors etc.
12.Disclosure of information.
13.Documents and forms.

Miscellaneous and supplemental
14.Persons qualifying for disabled person's tax credit.
15.New category of child care providers for tax credit purposes.
16.Northern Ireland.
17.Financial provisions.
19.Transitional provision, savings and repeals.
20.Short title, commencement and extent.

    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.

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© Parliamentary copyright 1999
Prepared 25 May 1999