The Social Security, Child Benefit and Child Tax Credit (Amendment) (EU Exit) Regulations 2020

Statutory Instruments

2020 No. 1505

Exiting The European Union

Social Security

Tax Credits

The Social Security, Child Benefit and Child Tax Credit (Amendment) (EU Exit) Regulations 2020

Made

9th December 2020

Laid before Parliament

10th December 2020

Coming into force

1st January 2021

The Treasury, in exercise of the powers conferred by sections 146(3), 147(1) and 175(3) and (4) of the Social Security Contributions and Benefits Act 1992(1), sections 142(3), 143(1) and 171(3) and (4) of the Social Security Contributions and Benefits (Northern Ireland) Act 1992(2), now exercisable by them(3), section 115(3), (4) and (5) of the Immigration and Asylum Act 1999(4), and sections 3(7), 42, 65(1) (7) and (9) and 67 of the Tax Credits Act 2002(5) make regulation 1 but only to the extent that it relates to child benefit and child tax credit, regulation 2 to the extent that it relates to child benefit and regulations 3, 4, 5 and 6 and the Secretary of State, in exercise of the powers conferred by sections 115(3) and (4), 166(3) and 167 of the Immigration and Asylum Act 1999(6) and section 175(3) of the Social Security and Contributions and Benefits Act 1992(7) makes regulation 1 to the extent that it does not relate to child benefit and child tax credit and regulation 2 to the extent that it does not relate to child benefit.

(1)

1992 c. 4. Section 146 was substituted by section 56(1) of the Tax Credits Act 2002 (c. 21) and subsection (3) of section 146 was subsequently amended by paragraph 13(3) of Part 1 of Schedule 1 to the Child Benefit Act 2005 (c. 6). Section 175(3) is also applied by virtue of section 115(7) of the Immigration and Asylum Act 1999 (c.33). Section 147(1) is cited for the definition of “prescribed (“prescribed by regulations”).

(2)

1992 c. 7. Section 142 was substituted by section 56(2) of the Tax Credits Act 2002 and subsection (3) of section 142 was subsequently amended by paragraph 39(3) of Part 2 of Schedule 1 to the Child Benefit Act 2005. Section 143(1) is cited for the definition of “prescribed” (“prescribed by regulations”).

(3)

The powers of the Secretary of State under section 146(3) of the Social Security Contributions and Benefits Act 1992 were transferred to the Treasury by section 49(1)(b) of the Tax Credits Act 2002. The powers of the Department for Social Development in Northern Ireland under section 142(3) of the Social Security Contributions and Benefits (Northern Ireland) Act 1992 were transferred to the Treasury by section 49(2)(b) of the Tax Credits Act 2002.

(4)

1999 c. 33. Section 115 was amended by paragraph 21 of Schedule 4 to the Tax Credits Act 2002. Section 115(5) is cited because in relation to child benefit, sub-section (5) defines “prescribed” as meaning “prescribed by regulations made by the Treasury”.

(5)

2002 c. 21. Sections 3 and 42 were repealed by Part 1 of Schedule 14 to the Welfare Reform Act 2012 (c. 5), subject to savings specified in article 3 of S.I. 2019/167. Section 67 is cited for the definition of “prescribed” (meaning “prescribed by regulations”). Section 67 has been amended but the amendment is not relevant for the purposes of this instrument.

(6)

Section 167 is cited for the definition of “prescribed” as meaning “prescribed by regulations made by the Secretary of State”.

(7)

Section 175(3) is applied by virtue of section 115(7) of the Immigration and Asylum Act 1999.