Commentary

E2.202 Tax credits—legislation

Personal and employment tax

E2.202 Tax credits—legislation

E2.202 Tax credits—legislation

The Tax Credits Act 2002 contains the main provisions but most of the important detail is contained in several sets of regulations.

The regulations include:

  1.  

    •     the Working Tax Credit (Entitlements and Maximum Rate) Regulations 2002 (SI 2002/2005)

  2.  

    •     the Tax Credits (definition and Calculation of Income) Regulations 2002 (SI 2002/2006)

  3.  

    •     the Child Tax Credit Regulations 2002 (SI 2002/2007)

  4.  

    •     the Tax Credits (Income Thresholds and Determination of Rates) Regulations 2002 (SI 2002/2008)

  5.  

    •     the Tax Credits (Claims and Notifications) Regulations 2002 (SI 2002/2014)

  6.  

    •     the Tax Credits (Payments by the Commissioners) Regulations 2002 (SI 2002/2173)

  7.  

    •    

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