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Statutory Instruments
TAX CREDITS
Made
18th December 2003
Laid before Parliament
19th December 2003
Coming into force
9th January 2004
The Commissioners of Inland Revenue, in exercise of the powers conferred upon them by sections 65(2) and 67 of, and paragraph 4(2) of Schedule 5 to, the Tax Credits Act 2002(1) make the following Regulations:
2002 c. 21. Section 67 is cited because of the meaning which it ascribes to “prescribed”.
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