2009 No. 697

Tax Credits

The Tax Credits (Miscellaneous Amendments) Regulations 2009

Made

Laid before Parliament

Coming into force in accordance with regulation 1

These Regulations are made by the Treasury and the Commissioners for Her Majesty’s Revenue and Customs.

The powers exercised by the Treasury are those contained in sections 7(8), 8(2) and (3), 12(1) to (4), 65(1) and (7) and 67 of the Tax Credits Act 20021.

The powers exercised by the Commissioners for Her Majesty’s Revenue and Customs are those contained in sections 4(1), 65(2) and (7) and 67 of that Act2.