Statutory Instruments
2003 No. 3308
TAX CREDITS
The Tax Credits (Provision of Information) (Evaluation and Statistical Studies) Regulations 2003
Made
18th December 2003
Laid before Parliament
19th December 2003
Coming into force
9th January 2004
The Commissioners of Inland Revenue, in exercise of the powers conferred upon them by sections 65(2) and 67 of, and paragraph 4(2) of Schedule 5 to, the Tax Credits Act 2002( 1 ) make the following Regulations:
Citation, commencement and extent
1. —(1) These Regulations may be cited as the Tax Credits (Provision of Information) (Evaluation and Statistical Studies) Regulations 2003 and shall come into force on 9th January 2004.
(2) These Regulations do not extend to Northern Ireland.
Purposes for which information may be provided
2. The purposes of conducting evaluation and statistical studies in relation to—
(a) the education of children and young people under the age of 17; and
(b) the provision and use of child care,
are prescribed under paragraph 4 of Schedule 5 to the Tax Credits Act 2002 (provision of information by the Board of Inland Revenue for evaluation and statistical studies).
Here “child care” means any care provided for a child whether or not of a description prescribed for any purpose under the Act( 2 ).
Nick Montagu
Helen Ghosh
Two of the Commissioners of Inland Revenue
18th December 2003
2002 c. 21 . Section 67 is cited because of the meaning which it ascribes to “prescribed”.
see section 12(4) of the Tax Credits Act 2002 and regulation 14 of the Working Tax Credit (Entitlement and Maximum Rate) Regulations 2002 (S.I. 2002/2005 ). Regulation 14(2)(e) was inserted by regulation 13 of The Working Tax Credit (Entitlement and Minimum Rate) (Amendment) Regulations (S.I. 2003/701 ).