http://www.legislation.gov.uk/ukpga/1998/16/section/2Tax Credits (Initial Expenditure) Act 1998 (repealed)An Act to authorise the incurring of expenditure in connection with the replacement of certain social security benefits with income tax credits.1998-05-21texttext/xmlenStatute Law Database2016-02-22Expert Participation2003-04-08F12 Short title and extent.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .