Introductory text
Tax Credits
Made 16th March 2012
Laid before Parliament 16th March 2012
Coming into force
for the purpose of regulations 1(1) to 1(3), 2(1), 2(2)(b), 2(3) to 2(10), 2(11)(c), 2(12), 2(13)(c), 2(14) to 2(16), 2(17)(c)(iii), 2(18) to 2(20), and 3 to 9 6th April 2012
for the purposes of regulations 1(4), 2(2)(a),2(11)(a) to 2(11)(b), 2(13)(a) to 2(13)(b), and 2(17)(a) to 2(17)(c)(ii) 1st May 2012
The Treasury make regulations 1(1), 1(2), 1(4), 2, 3, 4, 7, 8 and 9 of these Regulations exercising their powers in sections 3(7), 7(8), 8(2), 8(3), 9, 10, 11(7), 12(1), 42(1), 65(1), 65(7), 65(9) and 67 of the Tax Credits Act 2002f1.
The Commissioners for Her Majesty’s Revenue and Customs make regulations 1(1), 1(3), 5 and 6 of these Regulations exercising their powers in sections 4(1)(b), 6, 24(7), 65(2), 65(7), 65(9) and 67 of that Actf2.
Annotations
Footnotes
- f1
- f2
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2002 c. 21. Sections 65(2) and 67 provide that the power to make regulations under sections 4(1)(b) and 24(7) is exercisable by the Commissioners of Inland Revenue, but the Commissioners for Her Majesty’s Revenue and Customs now have this function and those sections must be so taken given sections 5(2) and 50(1) of the Commissioners for Revenue and Customs Act 2005 (c. 11).