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The Tax Credits (Payments by the Commissioners) Regulations 2002

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Citation, commencement and effectU.K.

1.—(1) These Regulations may be cited as the Tax Credits (Payments by [F1the Commissioners]) Regulations 2002 and shall come into force on 6th April 2003.

(2) These Regulations have effect in relation to payments of a tax credit, or any element of a tax credit, which must be made F2... in relation to the tax year beginning with 6th April 2003 and subsequent tax years.

[F3(3) Regulations 8 to 14 have effect only in relation to such payments as must be made by the Board.]

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