Regulation 1 Citation, commencement and interpretation

These Regulations may be cited as the Tax Credits (Miscellaneous Amendments) Regulations 2004, shall come into force on 6th April 2004.

In these Regulations—

• “the Child Tax Credit Regulations” means the Child Tax Credit Regulations 2002^f1;

• “the Claims Regulations” means the Tax Credits (Claims and Notifications) Regulations 2002^f2;

• “the Income Regulations” means the Tax Credits (Definition and Calculation of Income) Regulations 2002^f3;

• “the Payment by Employers Regulations” means the Working Tax Credit (Payment by Employers) Regulations 2002^f4;

• “the Payments by the Board Regulations” means the Tax Credits (Payments by the Board) Regulations 2002^f5;

• “the Polygamous Marriages Regulations” means the Tax Credits (Polygamous Marriages) Regulations 2003^f6;

• “the Working Tax Credit Entitlement Regulations” means the Working Tax Credit (Entitlement and Maximum Rate) Regulations 2002^f7.