Statutory Instruments
TAX CREDITS
Made
13th February 2004
Laid before Parliament
13th February 2004
Coming into force
16th March 2004
The Commissioners of Inland Revenue, in exercise of the powers conferred upon them by sections 63(8) and 65(2) and (6) of the Tax Credits Act 2002(1), with the consent of the Lord Chancellor and the Scottish Ministers, make the following Regulations:
1. These Regulations may be cited as the Tax Credits (Appeals) (Amendment) Regulations 2004 and shall come into force on 16th March 2004.
2.—(1) The Tax Credits (Appeals) Regulations 2002(2) are amended as follows.
(2) Omit regulation 7(3) (which provides for the modification of Schedule 4 to the Social Security Act 1998(3) in respect of tax credits).
Nick Montagu
Helen Ghosh
Two of the Commissioners of Inland Revenue
13th February 2004
The Lord Chancellor consents.
Signed by authority of the Lord Chancellor
Filkin
Parliamentary Under Secretary of State
Department for Constitutional Affairs
4th February 2004
The Scottish Ministers consent
Cathy Jamieson
A Member of the Scottish Executive
9th February 2004
(This note is not part of the Regulations)
These Regulations omit paragraph 7(3) from the Tax Credits (Appeals) Regulations 2002 which provided that the term “Board” should be substituted for “Secretary of State”, in Schedule 4 to the Social Security Act 1998 in its application to tax credits.