Introductory text

TAX CREDITS

Made 23rd May 2003

Laid before Parliament 28th May 2003

Coming into force 18th June 2003

The Commissioners of Inland Revenue, in exercise of the powers conferred upon them by sections 39(6), 65(2) and (6) and 67^f1 of the Tax Credits Act 2002^f2, with the consent of the Lord Chancellor and the Scottish Ministers, hereby make the following Regulations:

Annotations

Footnotes

f1: Section 67 is cited because of the definition of “prescribed”.
f2: 2002 c. 21.