2002 No. 2007

TAX CREDITS

The Child Tax Credit Regulations 2002

Made

Coming into force in accordance with regulation 1

Whereas a draft of this instrument, which contains the first regulations made under section 9 of the Tax Credits Act 20021, has been laid before, and approved by resolution of, each House of Parliament:

Now, therefore, the Treasury, in exercise of the powers conferred on them by sections 8, 9, 65 and 67 of the Tax Credits Act 20022, hereby make the following Regulations: