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Statutory Instruments
TAX CREDITS
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
F1Words 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)
C1Regulations 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))
C2Regulations 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
M12002 c. 21. Section 67 is cited because of the meaning it ascribes to the word prescribed.