PART 1 GENERAL
Citation, commencement and effect1
These Regulations may be cited as the Working Tax Credit (Entitlement and Maximum Rate) Regulations 2002 and shall come into force—
a
for the purpose of enabling claims to be made, on 1st August 2002;
b
for the purpose of enabling decisions on claims to be made, on 1st January 2003; and
c
for all other purposes, on 6th April 2003;
and shall have effect for the tax year beginning on 6th April 2003 and subsequent tax years.