Tax Credit uprating mechanism

Now I know for most scheme S150 SSAA 1992 gives the uprating mechanism, but does anyone know where it is for Tax Credits? I did some preliminary digging earlier and couldn’t find it but TCs are such an alien place to me I thought I’d just ask.

I may well chase my tail for a long time on this one otherwise.

Ta

S. 41 of the Tax Credits Act 2002 provides for an annual review, but doesn’t then mandate up-rating.

The actual up-rating simply relies on the original powers given in s.7 and s.9 of that Act.

That’s a great help. Thanks Charles