If you are thinking about setting up a business, and need it done quickly and easily with no additional requirements, then this package is the perfect choice.
This package is a cheap and efficient way to begin business, and includes the provision of a registered office address in London for the duration of one year.
This package is a not expensive and efficient way to begin business, and includes the provision of a registered office address in London and a nominee secretary for the duration of one year.
This package is one of the most cost effective and the efficient way to start a UK company, which includes a registered office address in London, a nominee secretary, and a nominee director for the duration of one year.
E-quick*
£32.00
Economy
£82.00
Premier
£207.00
Deluxe
£557.00
Usefull links
Further information
Private company limited by shares
No Annual Charges
Private company limited by shares
Annual Fee From: £50.00
Private company limited by shares
Annual Fee From: £175.00
Private company limited by shares
Annual Fee From: £525.00
Usefull links
Further information
Private Company Limited by Shares:
A private company limited by shares in England and Wales must have at least one director, one shareholder, and may have a secretary.
You need at least one person to form this type of company. If there is only one director, and that director is a natural person in your company, that director can also act as the secretary.
A company must have at least one director who is a natural person. This requirement is met if the office of director is held by a natural person as a corporation sole or otherwise by virtue of an office.
You can register a sole director' company, if you are familiar with the secretaries duties and responsibilities, because all of them belongs to a sole director.
The directors and secretary of your company can also be shareholders.
The Companies Act imposes no restriction on the minimum age of company directors. However Companies House will actively discourage the appointment of anyone under the age of 16 from taking up a company directorship on the grounds that the individuals concerned may not fully understand the legal liabilities that go with the position and for the most part will not have the experience necessary to perform the duties of a company director.
Under the Companies Act 2006, there is no restriction on any or all of the members/shareholders being from an overseas country (i.e. outside the United Kingdom in terms of residency, domicile, citizenship, place of incorporation or all or any of those concepts).
There is no requirement for the officers of your company to be UK citizens or residents, nor for them to hold valid work permits.
Owning, or being an officer of a UK company does not, however, grant you any right to live or work in the UK if you are a foreign national.
Your company must have a registered office address within England or Wales; this is the official address of your company and will be on the public record as such.
Your company must hold its official company documents at its registered office address: its register of shareholders, and its constitutional documents.
So long as you maintain a registered office address in England or Wales, you can conduct your business from any place in the world: you do not have to run your business from your registered office address.
Coddan offers company formation, ready-made company registration for UK limited companies.
We offer electronic filing enterprises & registering corporation services. In addition to
business registrations, we offer trademark registration, shareholder agreements, toll-free
numbers, telephone answering, virtual office and company searches for UK limited companies.
You are an accountant for whom company establishment is a frequent activity or an individual
ordering your first company registrations. Start a company by incorporating or forming a LTD,
PLC or LLP at Coddan. Learn about incorporation & how to incorporate your business
online: register a business name, company registration, business registration numbers, company
house web filing - business name registration check. Whether you start-up online, register
London business or form a corporation Scotland, we can help you understand the business start-up
process for filing LTD United Kingdom.
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Incorporate or form an LLC – online: company registrar
United Kingdom, limited company formations & corporation registration, electronically LLC
online, very easy and informative. In addition to private companies Great Britain, we offer
trademark registration, shareholder agreements, 0870 numbers, telephone answering, virtual office and company searches for English companies. Information to help start,
grow or manage a small business. If you are starting a business Edinburgh or starting own business Northern Ireland, read our starting business Republic of Ireland guide.
Home business and small business training and ideas site to help you start Belfast, grow, and expand a home-based business or search for the work at home job right.
An outline of the general steps for incorporation in Great Britain, explaining how to incorporate your business Dublin, from choosing where to incorporate your business.
UK ready-made company formation services and company registrations online, our offices keep a stock of ready made companies, and would be happy to supply details on request.
We offer offshore ready-made companies in different jurisdictions, readymade offshore companies also called as offshore shelf companies, shelf off-shore companies for sale:
starting applying for a business name, business name registration partnership, grants for
starting a business and starting a business from home.
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Open company same-day and offshore setting-up services using our online starting-up service for
Limited Liability Company Offshore companies. Start enjoying the tax benefits and personal
liability protection that forming a corporation or Limited Liability Company (LLC) provides.
Offshore company incorporation, offshore checking and offshore saving accounts, offshore time
deposits, offshore mutual funds, offshore money market accounts and offshore asset protection
provided by Coddan. Company formations, limited company formations, electronic incorporations,
company formation agents, paperless company registrar, electronic companies filing, United
Kingdom limited company, setting corporation Ireland, business incorporation Scotland, open
company England, London company registration, electronic companies filing, British companies
registrars, business consultants, company law, public limited company, plc, international
companies, ltd, inc, limited liability, enterprise, organization, organization, tax, taxation,
England, firm, partnership, trade, profession, contractors, business, private limited company,
limited by shares, ready-made companies, readymade company, aged company, off the shelf
company, shelf companies list.
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Specializes in company registration and secretarial services.
Provides list of shelf company, services and cost quotation, business name registration,
company house direct, starting a business - sole trader business registration.
This is actually a pretty good reason to incorporate in Delaware or Nevada. In fact, you could
be a foreigner from Lebanon, never setting foot on American soil, form a Delaware corporation
and no one would know who you are! However, many states will require the owners and/or officers
and/or directors information while operating in that state (as a foreign corp.). Besides,
how many small businesses require anonymity? Incorporate, incorporation, incorporating,
incorporation services, incorporating services, incorporate Wyoming business online,
incorporating Oregon business, New York LLC formation, Louisiana limited liability corporation,
Texas articles of incorporation, Florida company incorporation, California non profit
corporation, corporate name search offshore, BVI corporate name availability, Seychelles
corporate name registration.
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Learn about incorporation services UK and incorporate London
online: starting your own business, business ideas, starting a business on ebay or buying a
business with legal requirements for starting a business. Online England company formations,
online company London W1 formation, Glasgow formation agent, Liverpool formations agent,
Scottish companies house, forming a company Scotland, starting a business Wales, form a
limited company Oxford, United Kingdom business registration agents, online Great Britain
company registration. E-Business, small business, business structures defined: the limited
liability company business structures defined: the limited liability company IRS treatment of
the one-member LLC. An LLC with only one member / owner is automatically considered to be a
sole proprietorship unless an election is made to be treated as a corporation. Thus, the sole
member of an LLC will file (Form 1040), (U.S. Individual Income Tax Return), ideas for starting
a business, grants for starting a business, starting a business from home, starting your own
business - business ideas, starting a business on ebay, buying a business: legal requirements
for starting a business, ideas for starting a business.
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A business may be conducted by a company
as an entity in its own right and comes into existence by incorporation under companies
legislation which also regulates the running of the company and sets out the duties of its
officers. In recent years trading trusts have been commonly used as the structure for carrying
on a business with their main objective of tax minimization. A trust requires a trustee to act
on behalf of a trust and it has been preferable to have a company newly incorporated to act as
the trustee as it is believed that this limits the liability of the trust to the paid-up capital
of the Trustee Company. A trust is formed by a gift or settlement being made to the trustee on
behalf of the, as yet unformed, trust. A solicitor draws up a Trust Deed setting out the powers
and formalizing the administration of the trust. The trust has beneficiaries rather than
shareholders as in a company, who are entitled to distributions of capital and/or income and
these distributions, are controlled by the trustee.
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The distribution made to beneficiaries are
subject to income tax as part of their personal income and are liable for provisional tax on
these distributions. Citizens and residents of other countries may incorporate in the United
Kingdom through the standard incorporation procedures set forth by each state. Provides UK
company formations, trademark registration, registered office facilities and company secretary
services. Professional company formation, register your company online, we may establish new
business at one day. An online guide to starting up and expanding your business.
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This is one of our most popular packages with worldwide customers, and includes: -
EQUICK-4 zvezdy :-****
Pomeniat' sro4no. Eto economy4 zvezdy. -
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Our Deluxe package is a fast and easy option, it is ideal for the UK, EU, and international small to medium businesses who wish to appoint a nominee director and a nominee secretary in order to maintain the anonymity of the real owner, and it includes: -
Incorporation of your company from scratch using one of our registered office addresses in London, our nominee director and nominee secretary. We can appoint your own candidate(s) to the role of shareholder(s), or you can appoint a nominee sharholder provided by Coddan;
The standard capital on formation is £1.00, this is divided into 1.00 ordinary share valued at £1.00 (a minimum of one share must be issued);
The formation of a limited company usually takes as little as four to six hours from the time that your application and payment are received by Coddan;
The government fee for incorporation is included in the price of this package;
The provision of a registered office address for 12 months is included in the price of this package (our registered office address service is charged annually);
The provision of a nominee secretary for 12 months is included in the price of this package (our nominee secretary service is charged annually);
The provision of a nominee director for 12 months is also included in the price of this package (our nominee director service is charged annually);
The following two hard bound copies of corporate documents, will be send by post to you upon formation of your private limited company: -
A laminated copy of the certificate of incorporation of your company;
A hard bound copy of the memorandum and articles of association;
A hard bound copy of the minutes of the first meeting of directors;
Share certificates, and your company register;
The general power of attorney signed by a nominee director;
Pre-signed, undated resignation letter from a nominee director;
The agreement for the provision of nominee service and indemnification of nominee.
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3 zdezda deluxe. -
3 zdezda deluxe
4 zdezda deluxe -
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This is our most popular package with the UK residents, and includes: -
The registration of your company from scratch using your own registered office address,
and appoint your own candidates to the roles of director, secretary (if needed), and shareholder;
The standard capital on formation is £1.00, this is divided into 1.00 ordinary share valued at £1.00 (a minimum of one share must be issued);
The formation of a limited company usually takes as little as four to six hours from the time that your application and payment are received by Coddan;
The government fee for incorporation is included in the price of this package;
The following documents, which need to be printed and signed, will be e-mailed to you upon formation of your company: -
A certificate of incorporation (requires PDF file reader);
The memorandum & articles of association (requires PDF file reader);
The first meeting of the board of directors (requires PDF file reader);
Share certificates and a company register (requires PDF file reader).
*If you do not have an a valid address in the UK, which can be used as the registered office address for your company, please check our Economy package. The non-UK address cannot be acceptable as the office address for the UK company.
This is our most popular package with the UK and EU residents, and includes: -
The registration your company from scratch using one of our registered office addresses, and appoint your own candidates to the roles of director, secretary (if needed), and shareholder;
The standard capital on formation is £1.00, this is divided into 1.00 ordinary share valued at £1.00 (a minimum of one share must be issued);
The formation of a limited company usually takes as little as four to six hours from the time that your application and payment are received by Coddan;
The government fee for incorporation is included in the price of this package;
The provision of a registered office address for 12 months is also included in the price of this package (our registered office address service is charged annually);
The following documents, which need to be printed and signed, will be e-mailed to you upon formation of your company: -
A certificate of incorporation (requires PDF file reader);
The memorandum & articles of association (requires PDF file reader);
The first meeting of the board of directors (requires PDF file reader);
Share certificates and a company register (requires PDF file reader).
This is another one very popular package with worldwide customers, and includes: -
The formation of a company limited by guarantee usually takes as little as five to seven working days from the time that your application and payment are received by Coddan;
The incorporation your BVI company limited by guarantee from scratch using our registered agent & registered office address, and appoint your own candidate to the role of a members;
The government and initiation fees for incorporation are included in the price of this package;
The search for a company name availability, confirmation, and reservation;
An original certificate of incorporation
A hard bound copy of the memorandum & articles of association
The preparation and submission of the memorandum and articles of association;
A local registered office address and a local registered agent for 12 months are included in the price of this package (our registered agent & office address service are charged annually);
The provision of a nominee director for one year is also included in the price of this package (our nominee director service is charged annually);
To receive an original of the certificate of incorporation from the Companies Registrar usually takes as little as two to three days from the time of incorporation.
The following hard bound copy of corporate documents, will be posted to you upon formation of your company limited by guarantee: -
An original certificate of incorporation;
A hard bound copy of the memorandum and articles of association;
The minutes of the first meeting of the board of directors;
A completed register of directors and members;
An elegant printed membership certificates;
A pliers seal.
The general power of attorney signed by a nominee director (additional fee applies);
Pre-signed, undated resignation letter from a nominee director;
The agreement for the provision of a nominee service and indemnification of nominee.
This is our most popular package with international customers, and includes: -
The formation of a company limited by guarantee usually takes as little as five to seven working days from the time that your application and payment are received by Coddan;
The registration your BVI company limited by guarantee from scratch using our registered agent & registered office address, and appoint our own candidates to the role of a nominee director and a nominee member;
The government and initiation fees for incorporation are included in the price of this package;
The search for a company name availability, confirmation, and reservation;
The preparation and submission of the memorandum and articles of association;
A local registered office address and a local registered agent for one year are included in the price of this package (our registered agent & office address service are charged annually);
The provision of a nominee director for 12 months is included in the price of this package (our nominee director service is charged annually);
A completed register of directors and members
The provision of a nominee member for 12 months is also included in the price of this package (our nominee member service is charged annually);
To receive an original of the certificate of incorporation from the Companies Registrar usually takes as little as two to three days from the time of incorporation.
The following hard bound copy of corporate documents, will be posted to you upon formation of your company limited by guarantee: -
An original certificate of incorporation;
A hard bound copy of the memorandum and articles of association;
The minutes of the first meeting of the board of directors;
A completed register of directors and members;
An elegant printed membership certificates;
A pliers seal.
Pre-signed, undated letters of resignation from a nominee director and a nominee member;
A general power of attorney signed by a nominee director (additional fee applies);
A declaration of trust from a nominee member;
An indemnity letter for the power of attorney;
A nominee agreement which provides for the indemnification of the nominees.
This is another one of our most popular packages for small and medium size businesses, such as those being run by a sole director from home, and for companies owned by overseas residents who still need a local registered office address, but would rather not open a local office in the UK;
This package is often chosen by such customers, who are looking to minimise a sole director' personal liability (and who are not quite familiar with the UK corporate legislation), because this package includes thye provision of a nominee secretary for 12 months. This package is also includes: -
The registration your company from scratch using one of our registered office addresses, and appoint your own candidates to the roles of director, and shareholder;
The standard capital on formation is £1.00, this is divided into 1.00 ordinary share valued at £1.00 (a minimum of one share must be issued);
The formation of a limited company usually takes as little as four to six hours from the time that your application and payment are received by Coddan;
The government fee for incorporation is included in the price of this package;
The provision of a registered office address for 12 months is included in the price of this package (our registered office address service is charged annually);
The provision of a nominee secretary for 12 months is also included in the price of this package (our nominee secretary service is charged annually);
The following hard bound copy of the corporate documents, will be send by post to you, upon formation of your private limited company: -
A laminated copy of the certificate of incorporation of your company;
A hard bound copy of the memorandum and articles of association;
A hard bound copy of the minutes of the first meeting of directors;
Share certificates, and your company register.
This is another one very popular package with worldwide customers, and includes: -
The formation of a limited partnership usually takes as little as five to seven working days from the time that your application and payment are received by Coddan;
The incorporation your BVI offshore limited partnership from scratch using our registered agent & registered office address, and appoint your own candidate to the role of a general partner;
The government and initiation fees for registration are included in the price of this package;
The search for a limited partnership name availability, confirmation, and reservation;
The preparation and submission of the partnership agreement;
A local registered office address and a local registered agent for 12 months are included in the price of this package (our registered agent & office address service are charged annually);
The provision of a nominee limited partner for one year is also included in the price of this package (our nominee limited partner service is charged annually);
To receive an original of the certificate of incorporation from the Companies Registrar usually takes as little as two to three days from the time of incorporation.
The following hard bound copy of corporate documents, will be posted to you upon formation of your offshore company: -
An original certificate of incorporation;
A hard bound copy of the partnership agreement;
The minutes of the first meeting of the board of partners;
A completed register of partners;
An elegant printed membership certificates;
A pliers seal;
The general power of attorney signed by a nominee limited partner (additional fee applies);
Pre-signed, undated resignation letter from a nominee limited partner;
The agreement for the provision of a nominee service and indemnification of nominee.
This is our most popular package with international customers, and includes: -
This is our most popular package with international customers, and includes: -
In section 24 of the Attachment of Earnings Act 1971 (meaning of "earnings" for the purposes of attachment of earnings orders), in subsection (2) (sums which are not earnings), after paragraph (b) insert-
"(ba) a tax credit (within the meaning of the Tax Credits Act 2002);".
Magistrates' Courts Act 1980 (c. 43)
2
In Part 1 of Schedule 6 to the Magistrates' Court Act 1980 (fees to be taken by justices' chief executives), in paragraph 1(a) of the Note at the end-
(a) for "or working families' tax credit under sections 124 and 128 of the Social Security Contributions and Benefits Act 1992 (c. 4) or" substitute "under section 124 of the Social Security Contributions and Benefits Act 1992,", and
(b) after "2002)" insert ", of any element of child tax credit other than the family element or of working tax credit".
Judgments Enforcement (Northern Ireland) Order 1981 (S.I. 1981/226 (N.I. 6))
3
In Article 3 of the Judgments Enforcement (Northern Ireland) Order 1981 (meaning of "earnings" for the purposes of attachment of earnings orders), in paragraph (5) (sums which are not earnings), after sub-paragraph (b) insert-
"(ba) a tax credit (within the meaning of the Tax Credits Act 2002);".
Legal Aid, Advice and Assistance (Northern Ireland) Order 1981 (S.I. 1981/228 (N.I. 8))
4
The Legal Aid, Advice and Assistance (Northern Ireland) Order 1981 has effect subject to the following amendments.
5
In Article 3(1)(b) (persons eligible for advice and assistance), for the words after "income support" substitute "or an income-based jobseeker's allowance (payable under the Jobseekers (Northern Ireland) Order 1995 (S.I. 1995/2705 (N.I. 15)))".
6
In Article 7(2) (contributions from persons receiving advice or assistance), for the words from ", an income-based" to "family credit" substitute "or an income-based jobseeker's allowance (payable under the Jobseekers (Northern Ireland) Order 1995)".
7
In Article 14(5) (assessment of disposable capital and income and of maximum contribution), for the words after "income support" substitute "or an income-based jobseeker's allowance (payable under the Jobseekers (Northern Ireland) Order 1995)".
Magistrates' Courts (Northern Ireland) Order 1981 (S.I. 1981/1675 (N.I. 26))
8
In Article 100 of the Magistrates' Courts (Northern Ireland) Order 1981 (meaning of "earnings" for the purposes of attachment of earnings orders), in paragraph (5) (sums which are not earnings), after sub-paragraph (b) insert-
"(ba) a tax credit (within the meaning of the Tax Credits Act 2002);".
Transport Act 1982 (c. 49)
9
In section 70(2)(b) of the Transport Act 1982 (applicants for exemption from wearing of seat belts in the case of whom the Secretary of State may make payments in respect of medical examinations), for ", working families' tax credit or disabled person's tax credit" substitute ", any element of child tax credit other than the family element or working tax credit".
Legal Aid (Scotland) Act 1986 (c. 47)
10
The Legal Aid (Scotland) Act 1986 has effect subject to the following amendments.
11
In section 8(b) (availability of advice and assistance to persons in receipt of certain benefits), for the words after "receipt of" substitute "income support or an income-based jobseeker's allowance (payable under the Jobseekers Act 1995 (c. 18)),".
12
In section 11(2)(b) (no clients' contributions by persons in receipt of certain benefits), for the words after "receipt of" substitute "income support or an income-based jobseeker's allowance (payable under the Jobseekers Act 1995),".
Debtors (Scotland) Act 1987 (c. 18)
13
In section 73(3) of the Debtors (Scotland) Act 1987 (sums which are not earnings), after paragraph (d) insert-
"(da) a tax credit (within the meaning of the Tax Credits Act 2002);".
Income and Corporation Taxes Act 1988 (c. 1)
14
In the Income and Corporation Taxes Act 1988, after section 617 insert-
"617A
Tax credits under Part 1 of Tax Credits Act 2002
Payments of a tax credit, within the meaning of the Tax Credits Act 2002, shall not be treated as income for any purpose of the Income Tax Acts."
Children Act 1989 (c. 41)
15
The Children Act 1989 has effect subject to the following amendments.
16
(1) Section 17 (provision of services for children in need) is amended as follows.
(2) In subsection (9)-
(a) for ", working families' tax credit or disabled person's tax credit under the" substitute "under", and
(b) after "1992" insert ", of any element of child tax credit other than the family element, of working tax credit".
(3) After subsection (11) insert-
"(12) The Treasury may by regulations prescribe circumstances in which a person is to be treated for the purposes of this Part (or for such of those purposes as are prescribed) as in receipt of any element of child tax credit other than the family element or of working tax credit."
17
In section 17A(5)(b) (direct payments: persons entitled to gross payments), before "or of" insert ", of any element of child tax credit other than the family element, of working tax credit".
18
In section 29(3) (no payment of charge for provision of services by local authority by persons in receipt of certain benefits)-
(a) for ", working families' tax credit or disabled person's tax credit under the" substitute "under", and
(b) after "1992" insert ", of any element of child tax credit other than the family element, of working tax credit".
19
In section 104 (regulations and orders), after "Lord Chancellor" insert ", the Treasury".
20
In paragraph 21(4) of Schedule 2 (no contribution towards maintenance by local authority by persons in receipt of certain benefits)-
(a) for ", working families' tax credit or disabled person's tax credit under the" substitute "under", and
(b) after "1992" insert ", of any element of child tax credit other than the family element, of working tax credit".
Education Reform (Northern Ireland) Order 1989 (S.I. 1989/2406 (N.I. 20))
21
In Article 131(3)(b) of the Education Reform (Northern Ireland) Order 1989 (remission of charges for board and lodging on a residential trip for parents in receipt of certain benefits), for ", working families' tax credit" substitute ", any element of child tax credit other than the family element, working tax credit".
Child Support Act 1991 (c. 48)
22
In section 47(3)(b) of the Child Support Act 1991 (no fees payable by persons in receipt of certain benefits), for "working families' tax credit" substitute "any element of child tax credit other than the family element, working tax credit".
Child Support (Northern Ireland) Order 1991 (S.I. 1991/2628 (N.I. 23))
23
In Article 44(2)(b) of the Child Support (Northern Ireland) Order 1991 (no fees payable by persons in receipt of certain benefits), for "working families' tax credit" substitute "any element of child tax credit other than the family element, working tax credit".
Social Security Contributions and Benefits Act 1992 (c. 4)
24
The Social Security Contributions and Benefits Act 1992 has effect subject to the following amendments.
25
In section 30C (incapacity benefit), for subsection (5) substitute-
"(5) Where a person claims the higher rate of short-term incapacity benefit, or long-term incapacity benefit, under section 30A above for a period commencing after he has ceased to be in qualifying remunerative work (within the meaning of Part 1 of the Tax Credits Act 2002) and-
(a) the day following that on which he so ceased was a day of incapacity for work for him,
(b) he has been entitled to the higher rate of short-term incapacity benefit, or to long-term incapacity benefit, under section 30A above within the period of two years ending with that day of incapacity for work, and
(c) he satisfied the relevant tax credit conditions on the day before he so ceased,
every day during that period on which he satisfied those conditions is to be treated for the purposes of the claim as a day of incapacity for work for him.
(5A) A person satisfies the relevant tax credit conditions on a day if-
(a) he is entitled for the day to the disability element of working tax credit (on a claim made by him or by him jointly with another) or would be so entitled but for the fact that the relevant income (within the meaning of Part 1 of the Tax Credits Act 2002) in his or their case is such that he is not so entitled, and
(b) either working tax credit or any element of child tax credit other than the family element is paid in respect of the day on such a claim."
26
In section 37(2) (widowed mother's allowance), for "81(2)" substitute "77(5)".
27
In section 39(1), (2) and (3) (rate of widowed mother's allowance and widow's pension), for "sections 44 and" continue to substitute "sections 44 to".
28
In section 39A(3) (widowed parent's allowance), for "81(2)" substitute "77(5)".
29
In section 39C(1), (3) and (4) (rate of widowed parent's allowance and bereavement allowance), for "45A" substitute "45".
30
In section 42 (long-term incapacity benefit for widows and widowers), for subsection (1) substitute-
"(1) Where a person claims incapacity benefit under section 40 or 41 above for a period commencing after he has ceased to be in qualifying remunerative work (within the meaning of Part 1 of the Tax Credits Act 2002) and-
(a) the day following that on which he so ceased was a day of incapacity for work for him,
(b) he has been entitled to incapacity benefit under that section within the period of two years ending with that day of incapacity for work, and
(c) he satisfied the relevant tax credit conditions on the day before he so ceased,
every day during that period on which he satisfied those conditions is to be treated for the purposes of the claim as a day of incapacity for work for him.
(1A) A person satisfies the relevant tax credit conditions on a day if-
(a) he is entitled for the day to the disability element of working tax credit (on a claim made by him or by him jointly with another) or would be so entitled but for the fact that the relevant income (within the meaning of Part 1 of the Tax Credits Act 2002) in his or their case is such that he is not so entitled, and
(b) either working tax credit or any element of child tax credit other than the family element is paid in respect of the day on such a claim."
31
In section 48BB(5) and (6) (entitlement to category B retirement pension by reference to certain benefits), for "45A" substitute "45".
32
In section 51(2) and (3) (category B retirement pension for widowers), for "45A" substitute "45".
33
In section 60(4) and (5) (failure to satisfy contribution conditions), for "subsections (6) and (7)" substitute "subsection (7)".
34
In section 114(4) (cost of providing for children), for "81" substitute "82".
Social Security Administration Act 1992 (c. 5)
35
In section 150(1)(h) of the Social Security Administration Act 1992 (up-rating of benefits), after "section 135(1)" insert "of that Act".
Social Security Contributions and Benefits (Northern Ireland) Act 1992 (c. 7)
36
The Social Security Contributions and Benefits (Northern Ireland) Act 1992 has effect subject to the following amendments.
37
In section 30C (incapacity benefit), for subsection (5) substitute-
"(5) Where a person claims the higher rate of short-term incapacity benefit, or long-term incapacity benefit, under section 30A above for a period commencing after he has ceased to be in qualifying remunerative work (within the meaning of Part 1 of the Tax Credits Act 2002) and-
(a) the day following that on which he so ceased was a day of incapacity for work for him,
(b) he has been entitled to the higher rate of short-term incapacity benefit, or to long-term incapacity benefit, under section 30A above within the period of two years ending with that day of incapacity for work, and
(c) he satisfied the relevant tax credit conditions on the day before he so ceased,
every day during that period on which he satisfied those conditions is to be treated for the purposes of the claim as a day of incapacity for work for him.
(5A) A person satisfies the relevant tax credit conditions on a day if-
(a) he is entitled for the day to the disability element of working tax credit (on a claim made by him or by him jointly with another) or would be so entitled but for the fact that the relevant income (within the meaning of Part 1 of the Tax Credits Act 2002) in his or their case is such that he is not so entitled, and
(b) either working tax credit or any element of child tax credit other than the family element is paid in respect of the day on such a claim."
38
In section 37(2) (widowed mother's allowance), for "81(2)" substitute "77(5)".
39
In section 39(1), (2) and (3) (rate of widowed mother's allowance and widow's pension), for "sections 44 and" continue to substitute "sections 44 to".
40
In section 39A(3) (widowed parent's allowance), for "81(2)" substitute "77(5)".
41
In section 39C(1), (3) and (4) (rate of widowed parent's allowance and bereavement allowance), for "45A" substitute "45".
42
In section 42 (long-term incapacity benefit for widows and widowers), for subsection (1) substitute-
"(1) Where a person claims incapacity benefit under section 40 or 41 above for a period commencing after he has ceased to be in qualifying remunerative work (within the meaning of Part 1 of the Tax Credits Act 2002) and-
(a) the day following that on which he so ceased was a day of incapacity for work for him,
(b) he has been entitled to incapacity benefit under that section within the period of two years ending with that day of incapacity for work, and
(c) he satisfied the relevant tax credit conditions on the day before he so ceased,
every day during that period on which he satisfied those conditions is to be treated for the purposes of the claim as a day of incapacity for work for him.
(1A) A person satisfies the relevant tax credit conditions on a day if-
(a) he is entitled for the day to the disability element of working tax credit (on a claim made by him or by him jointly with another) or would be so entitled but for the fact that the relevant income (within the meaning of Part 1 of the Tax Credits Act 2002) in his or their case is such that he is not so entitled, and
(b) either working tax credit or any element of child tax credit other than the family element is paid in respect of the day on such a claim."
43
In section 48BB(5) and (6) (entitlement to category B retirement pension by reference to certain benefits), for "45A" substitute "45".
44
In section 51(2) and (3) (category B retirement pension for widowers), for "45A" substitute "45".
45
In section 60(4) and (5) (failure to satisfy contribution conditions), for "subsections (6) and (7)" substitute "subsection (7)".
46
In section 114(4) (cost of providing for children), for "81" substitute "82".
Value Added Tax Act 1994 (c. 23)
47
The Value Added Tax Act 1994 has effect subject to the following amendments.
48
In Schedule 7A, in paragraph 6(2)(c) in Group 3 (reduced rate on grant-funded installation of heating equipment, security goods and connection of gas supply: persons in receipt of certain benefits), for "disabled person's tax credit, working families' tax credit," substitute "any element of child tax credit other than the family element, working tax credit,".
49
In Schedule 8, in Note (1D) in Group 15 (zero-rating: charities), for paragraphs (e) and (f) substitute-
"(e) any element of child tax credit other than the family element; and
(f) working tax credit."
Children (Scotland) Act 1995 (c. 36)
50
In section 22(4) of the Children (Scotland) Act 1995 (no repayment of assistance given by local authority by persons in receipt of certain benefits), after "1992;" insert-
"(aa) any element of child tax credit other than the family element or working tax credit;".
Children (Northern Ireland) Order 1995 (S.I. 1995/755 (N.I. 2))
51
The Children (Northern Ireland) Order 1995 has effect subject to the following amendments.
52
(1) Article 18 (duty of authority to provide personal social services for children in need) is amended as follows.
(2) In paragraph (9), for "working families' tax credit or disabled person's tax credit" substitute "of any element of child tax credit other than the family element, of working tax credit".
(3) After that paragraph insert-
"(10) The Treasury may by regulations prescribe circumstances in which a person is to be treated for the purposes of this Part (or for such of those purposes as are prescribed) as in receipt of any element of child tax credit other than the family element or of working tax credit."
53
In Article 18C(7)(b) (direct payments), before "or of" insert ", of any element of child tax credit other than the family element, of working tax credit".
54
In Article 24(3) (no payment of charge for provision of services by Health and Social Services Board by persons in receipt of certain benefits), for "working families' tax credit or disabled person's tax credit" substitute "of any element of child tax credit other than the family element, of working tax credit".
55
In Article 39(4) (no contribution towards maintenance by Health and Social Services Board by persons in receipt of certain benefits), for "working families' tax credit or disabled person's tax credit" substitute "of any element of child tax credit other than the family element, of working tax credit".
56
(1) Article 183 (regulations and orders) is amended as follows.
(2) In paragraph (1), for "and (3)" insert "to (4)".
(3) After paragraph (3) insert-
"(4) Regulations under Article 18(10) shall be made by statutory instrument which shall be subject to annulment in pursuance of a resolution of either House of Parliament."
Road Traffic (Northern Ireland) Order 1995 (S.I. 1995/2994 (N.I. 18))
57
In Article 25(2)(b) of the Road Traffic (Northern Ireland) Order 1995 (applicants for exemption from wearing of seat belts in the case of whom the Department of the Environment in Northern Ireland may make payments in respect of medical examinations), for "working families' tax credit or disabled person's tax credit" substitute "any element of child tax credit other than the family element or working tax credit".
Housing Grants, Construction and Regeneration Act 1996 (c. 53)
58
In section 77(1)(e) of the Housing Grants, Construction and Regeneration Act 1996 (entitlement to home repair assistance), for "working families' tax credit, housing benefit, council tax benefit or disabled person's tax credit" substitute "housing benefit, council tax benefit, any element of child tax credit other than the family element or working tax credit".
Finance Act 2000 (c. 17)
59
In paragraph 17(1) of Schedule 20 to the Finance Act 2000 (tax relief for research and development: amount of PAYE and NICs liabilities)-
(a) in paragraph (a), for "the working families' tax credit or disabled person's tax credit", and
(b) in paragraph (b), for "working families' tax credit or disabled person's tax credit",
substitute "child tax credit or working tax credit".
Tax Credits Act 2002 is reproduced under the terms of Crown Copyright Policy Guidance issued by HMSO. Publishing Rights: Coddan CPM Core Licence (HMSO) number is C02W0007897 issued on 25 November 2005 by HMSO Licensing Division (Core Licence.pdf Licence to reproduce public sector information).