2016 No. 360

Social Security
Tax Credits

The Tax Credits and Child Benefit (Miscellaneous Amendments) Regulations 2016

Made

Laid before Parliament

Coming into force

The Treasury, in exercise of the powers conferred upon them by sections 7(8) and (9), 8(2), 12(4), 65(1) and (7) and 671 of the Tax Credits Act 20022 and the powers conferred by sections 142(2) and 175 of, and paragraph 1 of Schedule 9 to, the Social Security Contributions and Benefits Act 19923 and sections 138(2) and 171 of, and paragraph 1(1) of Schedule 9 to, the Social Security Contributions and Benefits (Northern Ireland) Act 19924 and now exercisable by them5, and the Commissioners for Her Majesty’s Revenue and Customs, in exercise of the powers conferred by sections 29(4), 65(2) and (7) and 676 of the Tax Credits Act 2002, make the following Regulations: