Tax Credits: Legislation and case law
In this section you will find tax credits legislation and case law.
You can use the menu to your left to select statutes, statutory instruments or case law.
Primary legislation, including the Tax Credits Act 2002, can be found under statutes. You will find the acts in their original form, and also consolidated versions of the acts.
Secondary legislation, which includes tax credits and other related regulations, can be found in the statutory instruments section. There you will find the main (substantive) tax credits regulations in their original form and also consolidated versions of the regulations.
You can also find a full list of tax credit cases from the Upper Tribunal and higher courts. Each case is available in PDF format to download.
If you would like to see the annual up-rating regulations, or regulations that have amended the main tax credits regulations you will find those in the up-rating and amending section of statutory instruments.
Updated 20 March 2012