Tax Credits: Statutory instruments
In this section you will find the main tax credit regulations.
- Main (substantive) tax credit regulations in their original form. These are original versions and do not show any amendments made since they were first introduced. You can search these either chronologically or alphabetically.
- Up-rating and amending regulations, they are also listed in their original form.
- Consolidated versions of the main (substantive) regulations. These consolidated versions have been provided by LexisNexis and are updated every 6 months. You can search these consolidated regulations either chronologically or alphabetically.
Last reviewed/updated 8 March 2022