Introductory text
TAX CREDITS
Made 20th August 2002
Laid before Parliament 21st August 2002
Coming into force 1st March 2003
The Commissioners of Inland Revenue, in exercise of the powers conferred upon them by sections 25(1) and (2), 65 and 67 of the Tax Credits Act 2002f1, and with the consent of the Scottish Ministersf2, hereby make the following Regulations:
Annotations
Footnotes
- f1
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2002 c. 21. Section 67 is cited because of the meaning it ascribes to the word “prescribed”.
- f2
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See section 65(5) of the Tax Credits Act 2002 (regulations under section 25 of that Act relating to appeals in Scotland not to be made without the consent of the Scottish Ministers).