# The Tax Credits (Payments by the Commissioners) Regulations 2002, Regulation 1: Citation, commencement and effect

Extent: E+W+S+N.I.

(1) These Regulations may be cited as the Tax Credits (Payments by the Commissioners) Regulations 2002 and shall come into force on 6th April 2003.
(2) These Regulations have effect in relation to payments of a tax credit, or any element of a tax credit, which must be made ... in relation to the tax year beginning with 6th April 2003 and subsequent tax years.
(3) Regulations 8 to 14 have effect only in relation to such payments as must be made by the Board.

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Source: https://www.legislation.gov.uk/uksi/2002/2173/regulation/1 (the official version)
Page: https://openlegislation.uk/tax-credits-payments-by-the-commissioners-regulations-2002/regulation-1
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.