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Statutory Instruments
2020 No. 534
Tax Credits
The Tax Credits (Coronavirus, Miscellaneous Amendments) Regulations 2020
Laid before Parliament
22nd May 2020
Coming into force
23rd May 2020
The Treasury, in exercise of the powers conferred by sections 7(8), 10(2), 11(1) and (5), 65(1), (7) and (9) of the Tax Credits Act 2002(), make regulations 1, 2 and 3 of these Regulations and the Commissioners for Her Majesty’s Revenue and Customs, in exercise of the powers conferred by sections 6 and 65(2), (7) and (9) of the Tax Credits Act 2002, and now exercisable by them(), make regulations 1 and 4 of these Regulations.
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