The Loss of Tax Credits Regulations 2013
2013 No. 715
Tax Credits
The Loss of Tax Credits Regulations 2013
Made
Coming into force
The Commissioners for Her Majesty’s Revenue and Customs1 make these Regulations in the exercise of the powers conferred by sections 36A(5) and (6), 36C(4) and (5), 65(2) and 67 of the Tax Credits Act 20022.
A draft of this instrument was laid before and approved by a resolution of each House of Parliament in accordance with section 66(1) and (2)(zb) of the Tax Credits Act 2002.