Introductory text
Tax Credits
Made 12th March 2015
Laid before Parliament 12th March 2015
Coming into force 6th April 2015
The Commissioners for Her Majesty’s Revenue and Customs, in exercise of the powers conferred by sections 4(1)(b), 65(2), (7) and (9) and 67 of the Tax Credits Act 2002f1, and now vested in themf2, make the following Regulations:
Annotations
Footnotes
- f1
- f2
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By virtue of section 65(2), the powers in section 4(1) were exercisable by the Board. The Board is defined in section 67 as the Commissioners of Inland Revenue. The functions of the Commissioners of Inland Revenue were transferred to the Commissioners for Her Majesty’s Revenue and Customs by section 5(2) of the Commissioners for Revenue and Customs Act 2005 (c. 11). Section 50(1) of that Act provides that, insofar as is appropriate in consequence of section 5, a reference to the Commissioners of Inland Revenue shall be taken as a reference to the Commissioners for Her Majesty’s Revenue and Customs. Section 67 is cited because of the meaning it ascribes to “prescribed”.