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Introductory text

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Tax Credits

Made 21st July 2014

Laid before Parliament 22nd July 2014

Coming into force 12th August 2014

The Commissioners for Her Majesty’s Revenue and Customs in exercise of the powers conferred by sections 63(8) and 65(2) and (6) of the Tax Credits Act 2002f1 and with the consent of the Lord Chancellor, the Department of Justice in Northern Ireland and the Scottish Ministers, make the following Regulations.

Annotations

Footnotes

f1

2002 c.21. Section 63(8) was amended by article 6 of, and paragraph 191(2) and (6) of Schedule 3 to, S.I. 2008/2833, article 3 of, and paragraph 316(8) of Schedule 1 to, S.I. 2009/56 and article 2(2) of S.I. 2012/533. Section 65(6) was amended by article 15(5) of, and paragraph 60 of Schedule 18 to, S.I. 2010/976.