Regulation 1 Citation, commencement and duration

These Regulations may be cited as the Social Security Commissioners (Procedure) (Tax Credits Appeals) Regulations 2002 and shall come into force on 1st January 2003.

These Regulations shall cease to have effect on such day as is appointed by order made under section 63(1) of the Tax Credits Act 2002^f1 (tax credit appeals etc.: temporary modifications).