Explanatory note

This Order is made as a consequence of a review under section 150 of the Social Security Administration Act 1992 in relation to awards of working families' tax credit and disabled person’s tax credit commencing on or after 9th April 2002.

Article 1 provides for citation, commencement and effect, and Article 2 for interpretation.

Article 3 and Schedule 1 specify the applicable amount for working families' tax credit and the amount of credits for an adult, child or young person which determines a family’s maximum working families' tax credit.

Article 4 and Schedule 2 specify the applicable amount for disabled person’s tax credit and the amount of credit for an adult, child or young person which determines the appropriate maximum disabled person’s tax credit.