Tax Credits Act 2002 section 61

Commencement

Section 61 deals with how and when the provisions of the Tax Credits Act 2002 are brought into force.

• The provisions of the Tax Credits Act 2002 do not all come into force automatically on a single date.
• The Treasury has the power to make commencement orders specifying when each provision takes effect.
• Section 54(1) and (2), dealing with transitional provisions, are the sole exception and come into force independently.
• This approach allows a phased introduction of the tax credits regime at the Treasury's discretion.