Statutory Instruments
2013 No. 524
Tax Credits
The Loss of Tax Credits (Specified Day) Order 2013
Made
7th March 2013
Laid before Parliament
8th March 2013
Coming into force
6th April 2013
The Treasury make the following Order in exercise of the powers conferred by sections 36A(10) and 36C(7) of the Tax Credits Act 2002( 1 ):
Citation and commencement
1. This Order may be cited as the Loss of Tax Credits (Specified Day) Order 2013 and shall come into force on 6th April 2013.
Specified day
2. The day specified under sections 36A(10) and 36C(7) of the Tax Credits Act 2002 for the purposes of sections 36A to 36D that Act is 6th April 2013.
Stephen Crabb
David Evennett
Two of the Lords Commissioners of Her Majesty’s Treasury
7th March 2013
2002 c. 21 . Sections 36A to 36D were inserted by section 120(2) of the Welfare Reform Act 2012 (c.5) . Section 120(2) (and section 120(1)) come into force on 1 February 2013, for the purpose of making orders and regulations, and for all other purposes on 6 April 2013. Section 120(4) (which amends section 66 of the Tax Credits Act 2002 and provides that Orders made under the Act (except for those made under section 36A(8) or 36C(9)) shall be subject to annulment pursuant to a resolution of either House of Parliament and section 120(1), insofar as it relates to section 120(4), come into force on 1 February 2013 ( S.1. 2013/178 (C. 10)) .