Introductory text

TAX CREDITS

Made 13th March 2003

Laid before Parliament 13th March 2003

Coming into force 6th April 2003

The Commissioners of Inland Revenue, in exercise of the powers conferred upon them by sections 21 and 65(2), (3), (7) and (9) of the Tax Credits Act 2002 M1 hereby make the following Regulations: