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EXPLANATORY NOTE

(This note is not part of the Order)

This is the seventh Commencement Order made under the Welfare Reform Act 2012 (c.5).

Article 2 brings into force section 120 of that Act which amends the Tax Credits Act 2002 (c.21). Subsection (2) (only for the purpose of making regulations and orders) and subsection (4) (and subsection (1) in so far as it relates to those subsections) come into force on 1st February 2013. For all other purposes, that section comes into force on 6th April 2013.

A full impact assessment has not been produced for this instrument as it has no impact on the private sector or civil society organisations.