2023 No. 179
The Tax Credits and Child Benefit (Miscellaneous Amendments) Regulations 2023
Made
Laid before Parliament
Coming into force
The Treasury, in exercise of the powers conferred by sections 7(8) and (9), 10(2), 12, 65(1) and (7) of the Tax Credits Act 20021 and section 142(2) of the Social Security Contributions and Benefits Act 19922 make regulations 1, 2, 3 and 6 and the Commissioners for His Majesty’s Revenue and Customs, in exercise of the powers conferred by sections 5(1)(i), (1A), (2)(a) and (g) and 189(1), (4) and (6) of the Social Security Administration Act 19923, sections 9(1) and (4) and 10(3) and (6) of the Social Security Act 19984, sections 5(1)(j), (1A), (2)(a) and (g) and 165(1), (4), (6) and (11A) of the Social Security Administration (Northern Ireland) Act 19925 and articles 10(1) and (4) and 11(3) and (6) of the Social Security (Northern Ireland) Order 19986, now exercisable by them7, make regulations 1, 4 and 5.
Citation and commencement1
These Regulations may be cited as the Tax Credits and Child Benefit (Miscellaneous Amendments) Regulations 2023 and come into force on 15th March 2023.
Amendment of the Tax Credits (Definition and Calculation of Income) Regulations 20022
1
The Tax Credits (Definition and Calculation of Income) Regulations 20028 are amended as follows.
2
3
In regulation 7(1) (social security income)11—
a
after sub-paragraph (aa) insert—
ab
under regulations made under section 28 of the Social Security (Scotland) Act 201812;
b
omit the “and” at the end of sub-paragraph (c); and
c
after sub-paragraph (c) insert—
ca
by the Scottish Ministers13 in respect of the non-payment of a payment which ought to have been made under the regulations mentioned in sub-paragraph (ab); and
Amendment of the Working Tax Credit (Entitlement and Maximum Rate) Regulations 20023
1
The Working Tax Credit (Entitlement and Maximum Rate) Regulations 200214 are amended as follows.
2
In regulation 4(1) (entitlement to basic element of Working Tax Credit: qualifying remunerative work)15—
a
in the third variation of the Second condition, at the end of sub-paragraph (c)(iv) after the semi-colon, insert “or”
; and
b
after sub-paragraph (c)(iv) insert—
v
entitled to carer’s assistance given in accordance with regulations made under section 28 of the Social Security (Scotland) Act 2018;
3
In regulation 13(1)(c) (entitlement to child care element of working tax credit)16—
a
at the end of sub-paragraph (iv) insert “; or”
; and
b
after sub-paragraph (iv) insert—
v
is entitled to carer’s assistance given in accordance with regulations made under section 28 of the Social Security (Scotland) Act 2018;
Amendment of the Child Benefit and Guardian’s Allowance (Administration) Regulations 20034
1
The Child Benefit and Guardian’s Allowance (Administration) Regulations 200317 are amended as follows.
2
In regulation 7 (evidence and information)—
a
for paragraph (1), substitute—
1
The Board18 may require the person making the claim for child benefit or guardian’s allowance to supply such information or evidence in connection with the claim, or any questions arising out of it, as the Board considers reasonable.
b
in paragraph (2) omit “certificates, documents,”; and
c
omit paragraph (3)19.
Amendment of the Child Benefit and Guardian’s Allowance (Decisions and Appeals) Regulations 20035
1
The Child Benefit and Guardian’s Allowance (Decisions and Appeals) Regulations 200320 are amended as follows.
2
In regulation 5 (revision of decisions within a prescribed period or on an application)—
a
in paragraph (2)—
i
omit the “or” at the end of sub-paragraph (a);
ii
in sub-paragraph (b) after “application for revision” insert “, except where the application relates to an anticipatory superseding decision,”
iii
after sub-paragraph (b)(iii) insert—
; or
c
subject to regulation 6 (late applications for revision of decisions), where notification of an anticipatory superseding decision is given, an application for the revision of that decision is received by the Board21, at the appropriate office22, at any time within the period starting with the date of the notification of the anticipatory superseding decision and ending one month after that decision takes effect in accordance with regulation 16(5) (date as from which superseding decisions take effect).
b
after paragraph (3) insert—
4
In this regulation “anticipatory superseding decision” means a decision made in accordance with regulation 13(2)(a)(ii) (cases and circumstances in which superseding decisions may be made).
3
In regulation 6 (late applications for revision of decisions)—
a
in paragraph (1) after “regulation 5(2)(b)(i) to (iii)” insert “or (c)”
;
b
in paragraph (3)(c) after “5(2)(b)” insert “or (c), as the case may be”
; and
c
in paragraph (5) after “regulation 5(2)(b)(i) to (iii)” insert “or (c), as the case may be”
.
Amendment of the Child Benefit (General) Regulations 20066
1
The Child Benefit (General) Regulations 200623 are amended as follows.
2
In regulation 1(3) (citation, commencement and interpretation) in the definition of “approved training”24—
a
in sub-paragraph (b) after ““Foundation Apprenticeships””, insert “or “Jobs Growth Wales+””
; and
b
in sub-paragraph (c) omit ““Employment Fund activity” or”.
(This note is not part of the Regulations)