- Latest available (Revised)
- Original (As made)
This is the original version (as it was originally made). This item of legislation is currently only available in its original format.
Statutory Instruments
Tax Credits
Childcare
Payment Scheme
Made
12th March 2018
Laid before Parliament
14th March 2018
Coming into force
6th April 2018
The Treasury, in exercise of the powers conferred by sections 7(8) and (9), 10, 11, 12(1), (4)(b), (5) and (6) and 65(1), (7) and (9) of the Tax Credits Act 2002(1), make the following Regulations (apart from regulations 3 and 5) and the Commissioners for Her Majesty’s Revenue and Customs, in exercise of the powers conferred by sections 4(1), 6 and 65(2), (7) and (9) of the Tax Credits Act 2002(2) and sections 2(3)(a) and 69(3) of the Childcare Payments Act 2014(3), make regulations 1, 3 and 5.
2002 c. 21. Section 11 has been amended by paragraph 145 of Schedule 24 to the Civil Partnership Act 2004 (c. 33). Section 67 defines “prescribed” as meaning “prescribed by regulations”.
Section 4(1) of the Tax Credits Act 2002 has been amended by paragraphs 145 and 146 of Schedule 24 to of the Civil Partnership Act 2004 (c. 33).
Latest Available (revised):The latest available updated version of the legislation incorporating changes made by subsequent legislation and applied by our editorial team. Changes we have not yet applied to the text, can be found in the ‘Changes to Legislation’ area.
Original (As Enacted or Made): The original version of the legislation as it stood when it was enacted or made. No changes have been applied to the text.
Explanatory Memorandum sets out a brief statement of the purpose of a Statutory Instrument and provides information about its policy objective and policy implications. They aim to make the Statutory Instrument accessible to readers who are not legally qualified and accompany any Statutory Instrument or Draft Statutory Instrument laid before Parliament from June 2004 onwards.
Access essential accompanying documents and information for this legislation item from this tab. Dependent on the legislation item being viewed this may include:
Use this menu to access essential accompanying documents and information for this legislation item. Dependent on the legislation item being viewed this may include:
Click 'View More' or select 'More Resources' tab for additional information including: