The Tax Credits Up-rating Regulations 2009

As a result of carrying out in the tax year 2008–09 a review of the amounts specified in section 41(2) of the Tax Credits Act 20021 (“the Act”) and in accordance with section 41(1) of the Act, the Treasury have determined that Regulations should be made prescribing increases in some of those sums.

A draft of these Regulations was laid before Parliament in accordance with section 66(1) and (2)(a) of the Act and approved by resolution of each House of Parliament.