OpenLegislation

Introductory textF1

United Kingdom

TAX CREDITS

Made 20th August 2002

Laid before Parliament 2lst August 2002

Coming into force 6th April 2003

The Commissioners of Inland Revenue, in exercise of the powers conferred upon them by sections 24(2), (3), (4), (7) and (8), 65(1), (2) and (7) and 67 of the Tax Credits Act 2002M1, hereby make the following Regulations:C1C2

Annotations

Textual amendments

F1

Words in Regulations title substituted (29.8.2005) by The Tax Credit (Payment by Employers, etc.) (Amendment) Regulations 2005 (S.I. 2005/2200), regs. 1(1), 7(2)

Marginal citations

M1

2002 c. 21. Section 67 is cited because of the meaning it ascribes to the word prescribed.

Modifications

C1

Regulations applied (with modifications) by The Universal Credit (Transitional Provisions) Regulations 2014 (S.I. 2014/1230), reg. 12A(2), Sch. para. 36 (as inserted (13.10.2014) by S.I. 2014/1626, regs. 1(2), 4(1)(2))

C2

Regulations modified (6.4.2003) by The Tax Credits (Polygamous Marriages) Regulations 2003 (S.I. 2003/742), regs. 48-50 (with reg. 1(2)) (as amended (6.4.2017) by S.I. 2017/387, regs. 1, 11)