SCHEDULE 1 Rights of Employees
Tax Credits Act 2002 (2002 c 21) | Legislation

SCHEDULE 1 Rights of Employees

Section 27

Right not to suffer detriment: Great Britain

1

(1)     The Employment Rights Act 1996 (c 18) has effect subject to the following amendments.

(2)     After section 47C insert—

“47¶Ù
Tax credits

(1)     An employee has the right not to be subjected to any detriment by any act, or any deliberate failure to act, by his employer, done on the ground that—

(a)     any action was taken, or was proposed to be taken, by or on behalf of the employee with a view to enforcing, or otherwise securing the benefit of, a right conferred on the employee by regulations under section 25 of the Tax Credits Act 2002,

(b)     a penalty was imposed on the employer, or proceedings for a penalty were brought against him, under that Act, as a result of action taken by or on behalf of the employee for the purpose of enforcing, or otherwise securing the benefit of, such a right, or

(c)     the employee is entitled, or will or may be entitled, to working tax credit.

(2)     It is immaterial for the purposes of subsection (1)(a) or (b)—

(a)     whether or not the employee has the

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