2002 No. 2006
The Tax Credits (Definition and Calculation of Income) Regulations 2002
Made
Coming into force in accordance with regulation 1
M1 Whereas a draft of this instrument, which contains the first regulations made under section 7(8) and (9) of the Tax Credits Act 2002, has been laid before, and approved by resolution of, each House of Parliament:
Now, therefore, the Treasury, in exercise of the powers conferred upon them by sections 7(8) and (9), 65(1), (7) and (9) and 67 of the Tax Credits Act 2002M2, hereby make the following Regulations:C2C1C3C4
Regulations applied (with modifications) (13.10.2014) by S.I. 2014/1230 reg. 12A(2) Sch. paras. 12-23 (as inserted by The Universal Credit (Transitional Provisions) (Amendment) Regulations 2014 (S.I. 2014/1626), regs. 1(2), 4(1))
Regulations applied with modification(s) (coming into force in accordance with reg.1 of the amending Rule) by The Universal Credit (Transitional Provisions) Regulations (Northern Ireland) 2016 (S.R. 2016/226), Sch. paras. 11-23
Regulations amendment to earlier affecting provisions S.I. 2014/1230, reg. 12A, Sch. 1 paras. 12-23 (6.4.2024) by The Social Security and Universal Credit (Migration of Tax Credit Claimants and Miscellaneous Amendments) Regulations 2024 (S.I. 2024/341), regs. 1(4), 8(3)(4)
Section 67 is cited because of the meaning ascribed to “prescribed”.
Regulations modified (6.4.2003) by The Tax Credits (Polygamous Marriages) Regulations 2003 (S.I. 2003/742), regs. 1(1), 35-38 (with reg. 1(2))