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Citation, commencement and effect

1.—(1) These Regulations may be cited as the Tax Credits (Miscellaneous Amendments No. 3) Regulations 2002 and shall come into force—

(a)for the purposes of regulations 3 and 4, on 6th August 2002,

(b)for the purposes of regulations 5 and 6, on 4th June 2002.

(2) Regulations 3 and 4 have effect in relation to award periods commencing on or after 6th August 2002.

(3) Regulations 5 and 6 have effect in relation to award periods commencing on or after 4th June 2002.