The Tax Credits Act 2002 (“the Act”) introduces new tax credits – child tax credit and working tax credit – which will be available from 6th April 2003.
The Treasury, in exercise of the powers conferred upon them by sections 42 and 65(1), (3), (7) and (9) of the Tax Credits Act 2002 M1, hereby make the following Regulations:C1
Regulations modified (6.4.2003) by The Tax Credits (Polygamous Marriages) Regulations 2003 (S.I. 2003/742), regs. 1(1), 53-56 (with reg. 1(2))