Use of these Regulations

6.—(1) The amendments made by regulations 2 and 5 of these Regulations apply only in relation to awards of working families' tax credit and disabled person’s tax credit that are made on or after 10th April 2001.

(2) The amendments made by regulations 3 and 4 of these Regulations apply only in relation to a voucher accepted or used pursuant to regulations 12 or 17 of the 1997 Regulations on or after 1st April 2001.