The Tax Credits (Payment by Employers) Regulations 1999
These Regulations, which are made under section 6 of the Tax Credits Act 1999 and come into force on 6th April 2000, specify the circumstances in which certain employers shall make payments of working families' tax credit and disabled person’s tax credit (“tax credit”) to certain of their employees, and also provide the machinery for such payments and for recovery of sums provided by the Commissioners of Inland Revenue (“the Board”) for the purpose of such payments.