The Tax Credits (Coronavirus, Miscellaneous Amendments) Regulations 2020

The Treasury, in exercise of the powers conferred by sections 7(8), 10(2), 11(1) and (5), 65(1), (7) and (9) of the Tax Credits Act 20021, make regulations 1, 2 and 3 of these Regulations and the Commissioners for Her Majesty’s Revenue and Customs, in exercise of the powers conferred by sections 6 and 65(2), (7) and (9) of the Tax Credits Act 2002, and now exercisable by them2, make regulations 1 and 4 of these Regulations.