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.