The Tax Credits (Employer Penalty Appeals) Regulations 2003

Statutory Instruments

2003 No. 1382

TAX CREDITS

The Tax Credits (Employer Penalty Appeals) Regulations 2003

Made

23rd May 2003

Laid before Parliament

28th May 2003

Coming into force

18th June 2003

The Commissioners of Inland Revenue, in exercise of the powers conferred upon them by sections 39(6), 65(2) and (6) and 67(1) of the Tax Credits Act 2002(2), with the consent of the Lord Chancellor and the Scottish Ministers, hereby make the following Regulations:

(1)

Section 67 is cited because of the definition of “prescribed”.