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Tax Credits

Made 13th March 2007

Laid before Parliament 14th March 2007

Coming into force 6th April 2007

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

The powers exercised by the Treasury are those contained in sections 7(8) and (9), 10(2), 12(3) to (5), 65(1), (7) and (9) and 67 of the Tax Credits Act 2002f1.

The powers exercised by the Commissioners for Her Majesty’s Revenue and Customs are those contained in sections 22(2), 24(7), 65(2) and 67f2 of that Act.

Annotations

Footnotes

f1

2002 (c. 21).

f2

By virtue of section 65(2), the powers in sections 22(2) and 24(7) are 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 a reference to the Commissioners of Inland Revenue shall be taken as a reference to the Commissioners for Majesty’s Revenue and Customs.