1 1 These Regulations may be cited as the Tax Credits (Decisions and Appeals) (Amendment) Regulations 2000 and shall come into force on 14th February 2000.
2 These Regulations have effect—
(a) with respect only to working families' tax credit and disabled person’s tax credit, and
(b) with respect to award periods of working families' tax credit or disabled person’s tax credit commencing on or after 5th October 1999.