Tax Credits: Statutory instruments - Consolidated

In this section you will find the main tax credit regulations consolidated by LexisNexis. You can use the menu to your left to navigate this section.

This section is split into two parts –

These consolidated versions have kindly been provided by Tolley Tax Intelligence and LexisNexis and essentially contain the tax credits part of Tolley's Yellow Tax Handbook.

They include footnotes indicating amendments to legislation; cross-references; definitions; and additional helpful material including HMRC briefs and cross-references to HMRC’s internal guidance manuals.

We update the consolidated legislation quarterly or as new regulations are made.

Updated 20 February 2013