The Tax Credits and Child Benefit (Miscellaneous Amendments) Regulations 2022

Amendment of the Tax Credits (Claims and Notifications) Regulations 2002

6.—(1) The Tax Credits (Claims and Notifications) Regulations 2002(1) are amended as follows.

(2) In regulation 2 (interpretation) omit the definitions of “Coronavirus Job Retention Scheme” and “critical worker”.

(3) In regulation 11 (circumstances in which claims to be treated as – notices containing provision under section 17(2)(a), 4(a) or 6(a) of the Act) in paragraph (3)—

(a) at the end of sub-paragraph (b) insert “or”;

(b) at the end of sub-paragraph (c) for “; or” substitute “.”, and

(c) omit sub-paragraph (d).

(4) In regulation 21 (increases of maximum rate of entitlement to a tax credit as a result of changes of circumstances to be dependent on notification), omit paragraph (4).

(5) Omit regulation 21A (Coronavirus – date of notification – cases where change of circumstances which may decrease the rate at which a person is, or persons are, entitled to tax credit or mean entitlement to that tax credit ceases).

(6) In regulation 25 (Date of notification – cases where change of circumstances which may increase the maximum rate), omit paragraph (4).

(7) Omit regulation 25A (Coronavirus – date of notification – cases where change of circumstances may increase the maximum rate).

(8) In regulation 26 (Date of notification – disability element and severe disability element of working tax credit) omit paragraph (4).

(9) In regulation 26A (Date of notification – disability element where child is disabled or severely disabled), omit paragraph (5).

(10) Omit regulation 26B (Coronavirus – date of notification of disability).

(1)

S.I. 2002/2014. The definitions of “Coronavirus Job Retention Scheme” and “critical worker” were inserted into regulation 2 by S.I. 2020/534. Regulation 11(3)(d) was inserted by S.I. 2015/669. Regulation 21(4) was inserted by S.I. 2020/534.