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Introductory text

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TAX CREDITS

Made 18th December 2003

Laid before Parliament 19th December 2003

Coming into force 9th January 2004

The Commissioners of Inland Revenue, in exercise of the powers conferred upon them by sections 65(2) and 67 of, and paragraph 4(2) of Schedule 5 to, the Tax Credits Act 2002f1 make the following Regulations:

Annotations

Footnotes

f1

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