The Tax Credits (Claims and Notifications and Payments by the Board) (Amendment) Regulations 2003
1Citation and commencement
2Amendments to the Tax Credits (Claims and Notifications) Regulations 2002
3(1) In regulation 2 (interpretation) after the definition of “married...
4(1) Amend regulation 21 (requirement to notify changes of circumstances...
5(1) Amend regulation 27 (advance notification) as follows.
6Amendments to the Tax Credits (Payments by the Board) Regulations 2002
7(1) Amend regulation 1 (citation, commencement and effect) as follows....
8In regulation 3 (child tax credit and child care element...
9(1) Amend regulation 8 (time of payment by way of...
10For regulation 10 (single payment of small sums of tax...
11In regulation 13 (manner of payment) in paragraph (2) for...
12In regulation 14 (entitlement to tax credit or element dependent...

2003 No. 723

TAX CREDITS

The Tax Credits (Claims and Notifications and Payments by the Board) (Amendment) Regulations 2003

Made

Laid before Parliament

Coming into force

The Commissioners of Inland Revenue, in exercise of the powers conferred upon them by sections 4(1)(a), (b) and (h), 6, 24(2), (3), (4) and (7), 65(1), (2) and (7) and 67 of the Tax Credits Act 20021, hereby make the following Regulations: