The Tax Credits (Payments by the Commissioners) Regulations 2002
1 Citation, commencement and effect
2 Interpretation
3 Child tax credit and child care element—member of a couple prescribed for the purposes of section 24(2) of the Act
4 Working tax credit (excluding any child care element)—member of a couple prescribed for the purposes of section 24(2) of the Act
5 Member of a couple prescribed for the purposes of section 24(2) of the Act where one of the members of the couple has died
6 Person prescribed for the purposes of section 24(3) of the Act where an award of a tax credit is made on a claim which is made by one person on behalf of another
7 Prescribed circumstances for the purposes of section 24(4) of the Act
8 Time of payment by way of a credit to a bank account or other account
9 Time of payment other than by way of a credit to a bank account or other account etc.
10 Single payment of small sums of tax credit
11 Postponement of payment
12 Amounts of payments
12ARecovery of overpayments of tax credit from other payments of tax credit
13 Manner of payment
14 Entitlement to tax credit or element dependent on a bank account or other account having been notified to the Commissioners

2002 No. 2173

TAX CREDITS

The Tax Credits (Payments by F1the Commissioners) Regulations 2002

Made

Laid before Parliament

Coming into force

The Commissioners of Inland Revenue, in exercise of the powers conferred upon them by sections 24(2), (3), (4), (7) and (8), 65(1), (2) and (7) and 67 of the Tax Credits Act 2002M1, hereby make the following Regulations:C1C2

Annotations:
Amendments (Textual)
Modifications etc. (not altering text)
C2

Regulations modified (6.4.2003) by The Tax Credits (Polygamous Marriages) Regulations 2003 (S.I. 2003/742), regs. 48-50 (with reg. 1(2)) (as amended (6.4.2017) by S.I. 2017/387, regs. 1, 11)

Marginal Citations
M1

2002 c. 21. Section 67 is cited because of the meaning it ascribes to the word prescribed.