The Tax Credits (Administrative Arrangements) Regulations 2002
Section 58 of the Tax Credits Act 2002 (c. 21) (“section 58”) applies where regulations under section 4 or 6 of that Act permit or require a claim or notification relating to a tax credit to be made or given to a relevant authority (within the meaning given by subsection (3) of section 58). Where section 58 applies, regulations may make provision as to the administrative arrangements between a relevant authority and the Commissioners of Inland Revenue who have the care and management of tax credits.