Citation, commencement and effect1
1
These Regulations may be cited as the Tax Credits, Child Benefit and Guardian’s Allowance Up-rating Regulations 2021.
2
This regulation and regulations 2, 3 and 4 come into force on 6th April 2021.
3
Regulations 5, 6 and 7 come into force on 12th April 2021.
4
Regulations 2, 3 and 4 have effect in relation to awards of tax credits for the tax year beginning on 6th April 2021 and subsequent tax years.