Regulation 1 Citation, commencement and effect

These Regulations may be cited as the Tax Credits and Guardian’s Allowance Up-rating etc. Regulations 2018.

These Regulations come into force on 6th April 2018 except for regulations 4 and 5 which come into force on 9th April 2018.

Regulations 2 and 3 have effect in relation to awards of tax credits for the tax year beginning on 6th April 2018 and subsequent tax years.