The Tax Credits Act 2002 (Commencement No. 1) Order 2002
This Order is the first commencement order made under the Tax Credits Act 2002 (“the Act”) and brings into force the majority of the provisions in Parts 1 and 3 of the Act on the dates, and for the purposes, set out in the Order. Article 3 of the Order makes a transitional provision in connection with the definition of “the previous year income” in section 7(5) of the Act.