2015 No. 175

Tax Credits
Social Security

The Social Security and Tax Credits (Miscellaneous Amendments) Regulations 2015

Made

Laid before Parliament

Coming into force in accordance with regulation 1(2) and (3)

These Regulations are made by the Treasury and the Commissioners for Her Majesty’s Revenue and Customs with the concurrence of the Secretary of State and the Department for Social Development1 in relation to regulation 3 and to regulations 2, 8 and 9 insofar as they relate to the amendments made by regulation 3.

The powers exercised by the Treasury are those conferred by sections 3(2) and 175(3) and 175(4) of the Social Security Contributions and Benefits Act 19922, sections 3(2), 171(3) and 171(4) of the Social Security Contributions and Benefits (Northern Ireland) Act 19923 and section 7(6) of the Tax Credits Act 20024.

The powers exercised by the Commissioners for Her Majesty’s Revenue and Customs are those conferred by sections 175(3) and 175(4) of, and paragraph 6(1) of Schedule 1, to the Social Security Contributions and Benefits Act 19925 and 171(3) and (4) of, and paragraph 6(1) of Schedule 1 to, the Social Security Contributions and Benefits (Northern Ireland) Act 19926 and now exercisable by them7.