Citation, commencement and effect
1.—(1) These Regulations may be cited as the the Tax Credits (Miscellaneous Amendments No. 4) Regulations 2002 and shall come into force on 23rd July 2002.
(2) Regulations 3 to 9 have effect in relation to award periods of working families' tax credit commencing on or after 23rd July 2002.
(3) Regulations 10 and 11 have effect in relation to award periods of disabled person’s tax credit commencing on or after 23rd July 2002.
(4) Regulations 12 and 13 have effect in relation to claims for working families' tax credit made on or after 23rd July 2002; and a claim for working families' tax credit made after 23rd July 2002 but before 22nd August 2002 by a Crown servant posted overseas at the date of claim, or by his partner where the Crown servant is posted overseas at the date of the claim, shall be treated as having been made on 23rd July 2002.