Regulation 48 Amendments to the Tax Credits (Payment by the Board) Regulations 2002 Original text. Later amendments are not shown. Amend the Tax Credits (Payments by the Board) Regulations 2002f1 (for members of polygamous units only) as follows. Annotations Footnotes f1 S.I. 2002/2173; amended by S.I. 2003/723 ← Regulation 47 Regulation 48 Regulation 49 →