2011 No. 721
Tax Credits
The Tax Credits (Miscellaneous Amendments) Regulations 2011
Made
Laid before Parliament
Coming into force
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) and (9), 12(3) and (4), 65(1), (7) and (9) 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 65(2), (7) and (9) and 67 of, and paragraph 9(2) of Schedule 5 to, that Act2.