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Citation, commencement and interpretation

1.—(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 2002(1);

“the Claims Regulations” means the Tax Credits (Claims and Notifications) Regulations 2002(2);

“the Income Regulations” means the Tax Credits (Definition and Calculation of Income) Regulations 2002(3);

“the Payment by Employers Regulations” means the Working Tax Credit (Payment by Employers) Regulations 2002(4);

“the Payments by the Board Regulations” means the Tax Credits (Payments by the Board) Regulations 2002(5);

“the Polygamous Marriages Regulations” means the Tax Credits (Polygamous Marriages) Regulations 2003(6);

“the Working Tax Credit Entitlement Regulations” means the Working Tax Credit (Entitlement and Maximum Rate) Regulations 2002(7).

(1)

S.I. 2002/2007, amended by S.I. 2003/708 and 2815.

(2)

S.I. 2002/2014, amended by S.I. 2003/2815.

(3)

S.I. 2002/2006, amended by S.I. 2003/732 and 2815.

(4)

S.I. 2002/2172.

(5)

S.I. 2002/2173.

(6)

S.I. 2003/742

(7)

S.I. 2002/2005, amended by S.I.2003/701.