介绍性文本1.引用、生效和生效2.解释3.为法案第24（2）节规定的夫妇的儿童税收抵免和儿童保育要素4.工作税收抵免（不包括任何儿童保育要素）-为法案第24（2）节规定的夫妇的成员5.规定的夫妇的成员为本法第24（2）条之目的，夫妻一方死亡。为本法第24（3）条之目的而规定的人，如果一方代表另一方提出索赔而获得税收抵免7。为本法第24（4）条之目的而规定的情况8。付款时间贷记银行账户或其他账户的方式9.非贷记银行账户或其他账户的付款时间等10.小额税款贷记的一次性付款11.付款延期12.付款金额13.付款方式14.依赖于银行账户或其他账户的税款贷记权或要素通知董事会签署解释性说明

Introductory Text1.Citation, commencement and effect2.Interpretation3.Child tax credit and child care element—member of a couple prescribed for the purposes of section 24(2) of the Act4.Working tax credit (excluding any child care element)—member of a couple prescribed for the purposes of section 24(2) of the Act5.Member of a couple prescribed for the purposes of section 24(2) of the Act where one of the members of the couple has died6.Person prescribed for the purposes of section 24(3) of the Act where an award of a tax credit is made on a claim which is made by one person on behalf of another7.Prescribed circumstances for the purposes of section 24(4) of the Act8.Time of payment by way of a credit to a bank account or other account9.Time of payment other than by way of a credit to a bank account or other account etc.10.Single payment of small sums of tax credit11.Postponement of payment12.Amounts of payments13.Manner of payment14.Entitlement to tax credit or element dependent on a bank account or other account having been notified to the BoardSignatureExplanatory Note