Citation, commencement and interpretation1

1

These Regulations may be cited as the Tax Credits (Miscellaneous Amendments) Regulations 2004, shall come into force on 6th April 2004.

2

In these Regulations—

  • “the Child Tax Credit Regulations” means the Child Tax Credit Regulations 20022;

  • “the Claims Regulations” means the Tax Credits (Claims and Notifications) Regulations 20023;

  • “the Income Regulations” means the Tax Credits (Definition and Calculation of Income) Regulations 20024;

  • “the Payment by Employers Regulations” means the Working Tax Credit (Payment by Employers) Regulations 20025;

  • “the Payments by the Board Regulations” means the Tax Credits (Payments by the Board) Regulations 20026;

  • “the Polygamous Marriages Regulations” means the Tax Credits (Polygamous Marriages) Regulations 20037;

  • “the Working Tax Credit Entitlement Regulations” means the Working Tax Credit (Entitlement and Maximum Rate) Regulations 20028.