The Tax Credits (Miscellaneous Amendments) Regulations 2003

Statutory Instruments

2003 No. 44

SOCIAL SECURITY

TAXES

The Tax Credits (Miscellaneous Amendments) Regulations 2003

Made

14th January 2003

Laid before Parliament

14th January 2003

Coming into force

4th February 2003

The Treasury, in exercise of the powers conferred upon them by sections 128(5), 129(8), 136(3), (4) and (5), 137 (1) and 175(1), (3) and (4) of the Social Security Contributions and Benefits Act 1992(1), and section 2(1)(a) of, and paragraphs 1(c), (d) and (g) and 20(a) of Schedule 2 to, the Tax Credits Act 1999(2), and the Commissioners of Inland Revenue, in exercise of the powers conferred upon them by sections 137(2)(c) and (d) and 175(1), (3) and (4) of the Social Security Contributions and Benefits Act 2002(3), and section 2(1)(c) of, and paragraphs 7(a) and 20(a) of Schedule 2 to, the Tax Credits Act 1999, hereby make the following Regulations:

(1)

1992 c. 4. Sections 128(5) and 129(8) were amended by paragraph 2(g) and (h) of Schedule 1 to the Tax Credits Act 1999 (c. 10). Section 137(1) is cited because of the meaning it ascribes to the word “prescribed”.

(2)

1999 c. 10.

(3)

Section 137(2)(d) was substituted by paragraph 35(3) of Schedule 2 to the Jobseekers Act 1995 (c. 18).