Explanatory note
(This note is not part of the Regulations)
Regulations 3 to 9(a), 12 and 13 enable Crown servants posted overseas and their partners to make claims for working families' tax credit with effect from 23rd July 2002.
Regulations 9(b), 10 and 11 amend regulations 46A(6C) of the Family Credit Regulations and regulation 51A(6C) of the Disability Working Allowance Regulations (calculation of child care charges). The amendments are in consequence of the extension to 7th April 2003 of awards of working families' tax credit and disabled person’s tax credit that become payable on or after 4th June 2002, by virtue of the Tax Credits (Prescribed Period of Awards) Regulations 2002 (S.I. 2002/1334).