IW v Commissioners for Her Majesty's Revenue and Customs (TC) (Tax credits and family credit - other) [2017] UKUT 345 (AAC) (21 August 2017)
The amendments made to the Working Tax Credit (Entitlement and Maximum Rate) Regulations 2002 by the Working Tax Credit (Entitlement and Maximum Rate) (Amendment) Regulations 2015 came into force on 6 April 2015 and do not apply to previous tax years.
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