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In his 2000 Budget, the Chancellor announced his intention to introduce Child Tax Credit for families with children and a Working Tax Credit for low-income workers. Tax credits became available in April 2003. They have replaced the support previously available through the Children’s Tax Credit, Working Families� Tax Credit, Disabled Person’s Tax Credit, and from April 2004 the child elements of Income Support (IS), Income-based Jobseeker’s Allowance (JSA/IB) and Minimum Income Guarantee (MIG).