http://www.legislation.gov.uk/uksi/2011/1035/regulation/1/made

The Tax Credits Up-rating Regulations 2011

en

King's Printer of Acts of Parliament

2014-08-07

TAX CREDITS

Section 41 of the Tax Credits Act 2002 (c. 21) requires the Treasury, in each tax year, to—review the amounts referred to in subsection (2) of that section;prepare a report of each review, including a statement of what each of the amounts would be if it had fully retained its value; andpublish the report and lay a copy of it before each House of Parliament.