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1. These Regulations may be cited as the Child Tax Credit Regulations 2002 and shall come into force—
(a)for the purpose of enabling claims to be made, on 1st August 2002;
(b)for the purpose of enabling awards to be made, on 1st January 2003; and
(c)for all other purposes on 6th April 2003;
and shall have effect for the tax year beginning on 6th April 2003 and subsequent tax years.