The Child Tax Credit Regulations 2002

Citation, commencement and effect U.K.

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.