OpenLegislation

Introductory text

United Kingdom

TAX CREDITS

Made 30th July 2002

Coming into force in accordance with regulation 1

M1 Whereas a draft of this instrument, which contains the first regulations made under section 9 of the Tax Credits Act 2002, has been laid before, and approved by resolution of, each House of Parliament:

Now, therefore, the Treasury, in exercise of the powers conferred on them by sections 8, 9, 65 and 67 of the Tax Credits Act 2002M2, hereby make the following Regulations:C1

Annotations

Marginal citations

M1

2002 c.21.

M2

Section 67 is cited because of the meaning ascribed to “prescribed”.

Modifications

C1

Regulations modified (6.4.2003) by The Tax Credits (Polygamous Marriages) Regulations 2003 (S.I. 2003/742), regs. 22–25 (with reg. 1(2)); (as amended (6.4.2017) by The Child Tax Credit (Amendment) Regulations 2017 (S.I. 2017/387), regs. 1, 8, 9)