These Regulations may be cited as the Tax Credits and Guardian’s Allowance Up-rating etc. Regulations 2017.

These Regulations come into force on 6th April 2017 except for regulations 4 and 5 which come into force on 10th April 2017.

Regulations 2 and 3 have effect in relation to awards of tax credits for the tax year beginning on 6th April 2017 and subsequent tax years.