Introductory text
Tax Credits
Childcare
Payment Scheme
Made 12th March 2018
Laid before Parliament 14th March 2018
Coming into force 6th April 2018
The Treasury, in exercise of the powers conferred by sections 7(8) and (9), 10, 11, 12(1), (4)(b), (5) and (6) and 65(1), (7) and (9) of the Tax Credits Act 2002f1, make the following Regulations (apart from regulations 3 and 5) and the Commissioners for Her Majesty’s Revenue and Customs, in exercise of the powers conferred by sections 4(1), 6 and 65(2), (7) and (9) of the Tax Credits Act 2002f2 and sections 2(3)(a) and 69(3) of the Childcare Payments Act 2014f3, make regulations 1, 3 and 5.
Annotations
Footnotes
- f1
-
2002 c. 21. Section 11 has been amended by paragraph 145 of Schedule 24 to the Civil Partnership Act 2004 (c. 33). Section 67 defines “prescribed” as meaning “prescribed by regulations”.
- f2
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Section 4(1) of the Tax Credits Act 2002 has been amended by paragraphs 145 and 146 of Schedule 24 to of the Civil Partnership Act 2004 (c. 33).
- f3