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TAX CREDITS

Made 20th February 2024

Laid before Parliament 21st February 2024

Coming into force 13th March 2024

The Treasury make these Regulations in exercise of the powers conferred by sections 7(8) and (9), 9(6), 11 and 65(1), (7) and (9) of the Tax Credits Act 2002f1.

Annotations

Footnotes

f1

2002 c. 21. Part 1 (but not Schedule 1 or 3) has been repealed by section 147 of, and Part 1 of Schedule 14, to the Welfare Reform Act 2012 (c. 5) as commenced by S.I. 2019/167 (C. 6), subject to savings provisions provided by article 3 of that instrument. Section 67 defines “prescribed” (used in sections 9 and 11) as “prescribed by regulations”.