The Child Benefit (General) and Child Tax Credit (Amendment) Regulations 2014

The Treasury, in exercise of the powers conferred by sections 142(2)(b) and 175(1) and (3) of, and paragraph 3 of Schedule 9 to, the Social Security Contributions and Benefits Act 19921 and sections 138(1)(b) and 171(1) and (3) of, and paragraph 3 of Schedule 9 to, the Social Security Contributions and Benefits (Northern Ireland) Act 19922 and now exercisable by them3, and sections 8(4)(b), 65(1) and (7) and 67 of the Tax Credits Act 20024, make the following Regulations.