Part 1, Section 10 · Tax Credits Act 2002

Contents

10Entitlement#

(1)The Discretionary Housing Payments (Grants) Order 2001 shall be amended in accordance with the following provisions of this article.

(2)

(a)section 3 (presumptions that food is intended for human consumption) with the modifications that the references to “sold” and “sale” shall be deemed to include references to “placed on the market” and “placing on the market” respectively;

(b)section 33(1) (obstruction etc. of officers);

(3)In article 3(2) (claims), at the beginning of sub-paragraph (g), insert the words “except where the claim is a non-audit claim,”.

(b)section 33(1) (obstruction etc. of officers);

(c)section 33(2), with the modification that the reference to “any such requirement as is mentioned in subsection (1)(b) above” shall be deemed to be a reference to any such requirement as is mentioned in that subsection as applied by sub–paragraph (b) above;

(d)section 44 (protection of officers acting in good faith).

(4)Section 34 of the Act (time limit for prosecutions) shall apply to offences under regulation 4 as it applies to offences punishable under section 35(2) of the Act.

Contains public sector information licensed under the Open Government Licence v3.0.

Defined terms · 17

Show every defined term

Appeal tribunal
means an appeal tribunal constituted under Chapter 1 of Part 2 of the Social Security (Northern Ireland) Order 1998.
authorised officer
means an officer of the Secretary of State or the Northern Ireland Department authorised for the purposes of this paragraph by the Secretary of State or the Northern Ireland Department.
authority
has the meaning given by Article 2 of the Children (Northern Ireland) Order 1995 ( S.I. 1995/755 (N.I.2)).
child
means a person under the age of eighteen and—
Employer information penalty
means a penalty under section 32(2)(a) relating to a requirement imposed by virtue of regulations under section 25.
Employer penalty
means—
local authority
has the meaning given by section 105(1) of the Children Act 1989;
married couple
means a man and a woman who are married to each other and are neither— (a) separated under a court order, nor (b) separated in circumstances in which the separation is likely to be permanent, and • “unmarried couple” means a man and a woman who are not a married couple but are living together as husband and wife.”
modifications
includes alterations, additions and omissions, and “modifies” is to be construed accordingly, • “the Northern Ireland Department” means the Department for Social Development in Northern Ireland, • “prescribed” means prescribed by regulations, and • “tax credit” and “tax credits” have the meanings given by section 1(2).
prescribed
means prescribed by regulations, and • “tax credit” and “tax credits” have the meanings given by section 1(2).
Relevant authority
means—
tax credit functions
means the functions relating to tax credits— a of the Board, b of any person carrying out the administrative work of the General Commissioners or the Special Commissioners, and c of any other person providing, or employed in the provision of, services to the Board or to any person mentioned in paragraph (b) above.”
the Board
means the Commissioners of Inland Revenue, • “cautioned”, in relation to any person and any offence, means cautioned after the person concerned has admitted the offence;
the Northern Ireland Department
means the Department for Social Development in Northern Ireland, • “prescribed” means prescribed by regulations, and • “tax credit” and “tax credits” have the meanings given by section 1(2).
the statutory home civil service
means the civil service (excluding Her Majesty's diplomatic service) within the meaning of Chapter 1 of Part 1 of the Constitutional Reform and Governance Act 2010 (see section 1(4) of that Act).
unmarried couple
means a man and a woman who are not a married couple but are living together as husband and wife.”
war pension
has the meaning given by section 25(4) of the Social Security Act 1989.