The Tax Credits Up-rating, etc. Regulations 2013
Section 41 of the Tax Credits Act 2002 (c. 21) requires the Treasury, in each tax year, to—review the amounts referred to in subsection (2) of that section;prepare a report of each review, including a statement of what each amount would be if it had fully retained its value; andpublish the report and lay a copy of it before each House of Parliament.