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

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.

Regulations 8 to 14 have effect only in relation to such payments as must be made by the Board.