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Introductory text

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TAX CREDITS

Made 14th March 2006

Laid before Parliament 15th March 2006

Coming into force 6th April 2006

These Regulations are made by the Treasury and the Commissioners for Her Majesty’s Revenue and Customsf1.

The powers exercised by the Treasury are those contained in sections 3(7), 7(8) and (9), 8(2) and (4), 10, 12, 65(1), (3), (7) and (9) and 66 of the Tax Credits Act 2002f2.

The powers exercised by the Commissioners for Her Majesty’s Revenue and Customs are those contained in sections 22(2), 65(2) and 66 of that Act.

Annotations

Footnotes

f1

The functions of the Commissioners of Inland Revenue (“the former Commissioners”), including those under which this instrument is made, were transferred to the Commissioners for Her Majesty’s Revenue and Customs (“the new Commissioners”) by section 5 of the Commissioners for Revenue and Customs Act 2005 (c. 12). Section 50 of that Act provides that a reference in any other enactment to the former Commissioners is to be construed as reference to the new Commissioners in so far as is appropriate in consequence of section 5.

f2

2002 c. 21. Section 67 is cited, both in relation to the Treasury and the Commissioners for Her Majesty’s Revenue and Customs because of the definition of “prescribed”.