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The Tax Credits Schemes (Miscellaneous Amendments No. 3) Regulations 2000

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1.—(1) These Regulations may be cited as the Tax Credits Schemes (Miscellaneous Amendments No. 3) Regulations 2000 and shall come into force on 1st August 2000.

(2) Regulations 3, 8 and 9 have effect in relation to award periods of working families' tax credit commencing on or after 3rd October 2000.

(3) Regulations 4 to 7 and 12 to 15 have effect in relation to the academic year 2000–01 and subsequent academic years.

(4) Regulations 11 and 16 have effect in relation to claims to disabled person’s tax credit made, or treated as made, on or after 1st October 2000.

(5) In this regulation—

“the academic year 2000–01” means the period of 12 months commencing on 1st September 2000 or, in Scotland, on 1st August 2000; and subsequent academic years shall be construed accordingly;

“working families' tax credit” and “disabled person’s tax credit” have the meanings given by section 1(1) of the Tax Credits Act 1999.

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