2015 No. 451
Tax Credits
The Tax Credits Up-rating Regulations 2015
Made
Coming into force
Following a review in the tax year 2014-15 of the amounts specified in section 41(2) of the Tax Credits Act 20021, the Treasury have determined that Regulations should be made prescribing increases in some of those amounts.
A draft of these Regulations was laid before Parliament in accordance with section 66(1) and (2)(a) of that Act and approved by a resolution of each House of Parliament.
The Treasury make the following Regulations in exercise of the powers conferred by sections 7(1)(a), 7(3), 9, 11, 13, 65(1) and 67 of that Act2.