The Tax Credits (Payments by the Commissioners) Regulations 2002

Citation, commencement and effect U.K.

1.—(1) These Regulations may be cited as the Tax Credits (Payments by [F1 the 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.]

Textual Amendments

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

F2 Words in reg. 1(2) omitted (6.4.2003) by virtue of The Tax Credits (Claims and Notifications and Payments by the Board) (Amendment) Regulations 2003 (S.I. 2003/723), regs. 1, 7(2)

F3 Reg. 1(3) added (6.4.2003) by The Tax Credits (Claims and Notifications and Payments by the Board) (Amendment) Regulations 2003 (S.I. 2003/723), regs. 1, 7(3)