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Statutory Instruments
Tax Credits
Made
2nd March 2015
Coming into force
6th April 2015
Following a review in the tax year 2014-15 of the amounts specified in section 41(2) of the Tax Credits Act 2002(1), 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 Act(2).
Section 67 provides that “prescribed” means “prescribed by regulations”.
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