2012 No. 848

Tax Credits

The Tax Credits (Miscellaneous Amendments) Regulations 2012

Made

Laid before Parliament

Coming into force

for the purpose of regulations 1(1) to 1(3), 2(1), 2(2)(b), 2(3) to 2(10), 2(11)(c), 2(12), 2(13)(c), 2(14) to 2(16), 2(17)(c)(iii), 2(18) to 2(20), and 3 to 9

for the purposes of regulations 1(4), 2(2)(a),2(11)(a) to 2(11)(b), 2(13)(a) to 2(13)(b), and 2(17)(a) to 2(17)(c)(ii)

The Treasury make regulations 1(1), 1(2), 1(4), 2, 3, 4, 7, 8 and 9 of these Regulations exercising their powers in sections 3(7), 7(8), 8(2), 8(3), 9, 10, 11(7), 12(1), 42(1), 65(1), 65(7), 65(9) and 67 of the Tax Credits Act 20021.

The Commissioners for Her Majesty’s Revenue and Customs make regulations 1(1), 1(3), 5 and 6 of these Regulations exercising their powers in sections 4(1)(b), 6, 24(7), 65(2), 65(7), 65(9) and 67 of that Act2.