Statutory Instruments

2002 No. 2173

TAX CREDITS

The Tax Credits (Payments by [F1 the Commissioners]) Regulations 2002

Made

20th August 2002

Laid before Parliament

2lst August 2002

Coming into force

6th April 2003

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:

Textual Amendments

F1 Words in Regulations title substituted (29.8.2005) by The Tax Credit (Payment by Employers, etc.) (Amendment) Regulations 2005 (S.I. 2005/2200), regs. 1(1), 7(2)

Modifications etc. (not altering text)

C1 Regulations applied (with modifications) by The Universal Credit (Transitional Provisions) Regulations 2014 (S.I. 2014/1230), reg. 12A(2), Sch. para. 36 (as inserted (13.10.2014) by S.I. 2014/1626, regs. 1(2), 4(1)(2))

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.