Regulation 1 Citation, commencement, effect and interpretation

These Regulations may be cited as the Tax Credits Up-rating Regulations 2004 and shall come into force on 6th April 2004.

In these Regulations—

• “the Child Tax Credit Regulations” means the Child Tax Credit Regulations 2002^f1;

• “the Entitlement Regulations” means the Working Tax Credit (Entitlement and Maximum Rate) Regulations 2002^f2;

• “the Income Thresholds Regulations” means the Tax Credits (Income Thresholds and Determination of Rates) Regulations 2002^f3.

These Regulations have effect in relation to awards of tax credits for the tax year beginning on 6th April 2004 and subsequent tax years.