2002 c. 21. Part 1 (but not Schedule 1 or 3 to that Part) has been repealed by Part 1 of Schedule 14 to the Welfare Reform Act 2012 (c. 5) from a day to be appointed. Article 1 of S.I. 2019/167 appointed the day for coming into force of section 33(1)(f) of the Welfare Reform Act and the repeal of Part 1 of the Tax Credits Act 2002 as 1st February 2019, save for the cases referred to in Article 3 of that instrument. Section 67 defines “prescribed” as meaning “prescribed by regulations made by the Treasury”.

2014 c. 28.

2016 c. 5.

http://www.legislation.gov.uk/uksi/2020/1515/contentsThe Tax Credits, Childcare Payments and Childcare (Extended Entitlement) (Coronavirus and Miscellaneous Amendments) Regulations 2020enTAX CREDITSCHILDCAREPAYMENT SCHEMECHILDREN AND YOUNG PERSONS, ENGLANDStatute Law Database2023-06-08Expert Participation2022-12-01These Regulations amend a number of statutory instruments in relation to tax credits (social security benefits), childcare payments and the Department for Education’s early years extended entitlement scheme (all of which are administered by the Commissioners for Revenue and Customs). The amendments are necessary as a consequence of coronavirus and the Coronavirus Job Retention Scheme (established under a direction given by the Chancellor of the Exchequer under sections 71 and 76 of the Coronavirus Act 2020 (c. 7)). These Regulations also make amendments to the Tax Credits (Definition and Calculation of Income) Regulations 2002 (S.I. 2002/2006) to disregard certain payments from being taken into as account as income.The Tax Credits, Childcare Payments and Childcare (Extended Entitlement) (Coronavirus and Miscellaneous Amendments) Regulations 20201Citation, commencement and effect2Amendment of the Working Tax Credit (Entitlement and Maximum Rate) Regulations 20023Amendment of the Tax Credits (Definition and Calculation of Income) Regulations 20024Amendment of the Childcare Payments (Eligibility) Regulations 20155Amendment of the Childcare (Early Years Provision Free of Charge) (Extended Entitlement) Regulations 2016

2020 No. 1515

Tax CreditsChildcarePayment SchemeChildren And Young Persons, England

The Tax Credits, Childcare Payments and Childcare (Extended Entitlement) (Coronavirus and Miscellaneous Amendments) Regulations 2020

Made10th December 2020

Laid before Parliament11th December 2020

Coming into force14th January 2021

The Treasury, in exercise of the powers conferred by sections 7(8), 10(2), 65(1) and (9) of the Tax Credits Act 2002 and sections 9(2) and (3) and 69(2) of the Childcare Payments Act 2014 make regulations 1, 2, 3 and 4 of these Regulations and the Secretary of State, in exercise of the powers conferred by section 1(2), (3) and (4) of the Childcare Act 2016 makes regulations 1 and 5 of these Regulations.

This XML file does not appear to have any style information associated with it. The document tree is shown below.
<akomaNtoso xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xsi:schemaLocation="http://docs.oasis-open.org/legaldocml/ns/akn/3.0 http://docs.oasis-open.org/legaldocml/akn-core/v1.0/cos01/part2-specs/schemas/akomantoso30.xsd">
<act name="UnitedKingdomStatutoryInstrument">
<meta>
<identification source="#source">
<FRBRWork>
<FRBRthis value="http://www.legislation.gov.uk/id/uksi/2020/1515/contents"/>
<FRBRuri value="http://www.legislation.gov.uk/id/uksi/2020/1515/contents"/>
<FRBRdate date="2020-12-10" name="made"/>
<FRBRauthor href="http://www.legislation.gov.uk/id/government/uk"/>
<FRBRcountry value="GB-UKM"/>
<FRBRsubtype value="regulation"/>
<FRBRnumber value="1515"/>
<FRBRname value="S.I. 2020/1515"/>
<FRBRprescriptive value="true"/>
</FRBRWork>
<FRBRExpression>
<FRBRthis value="http://www.legislation.gov.uk/uksi/2020/1515/contents"/>
<FRBRuri value="http://www.legislation.gov.uk/uksi/2020/1515/contents"/>
<FRBRdate date="2022-12-01" name="validFrom"/>
<FRBRauthor href="#source"/>
<FRBRlanguage language="eng"/>
</FRBRExpression>
<FRBRManifestation>
<FRBRthis value="http://www.legislation.gov.uk/uksi/2020/1515/contents/data.akn"/>
<FRBRuri value="http://www.legislation.gov.uk/uksi/2020/1515/contents/data.akn"/>
<FRBRdate date="2024-10-31Z" name="transform"/>
<FRBRauthor href="http://www.legislation.gov.uk"/>
<FRBRformat value="application/akn+xml"/>
</FRBRManifestation>
</identification>
<classification source="#source">
<keyword value="tax credits" showAs="TAX CREDITS" dictionary="http://www.legislation.gov.uk"/>
<keyword value="childcare" showAs="CHILDCARE" dictionary="http://www.legislation.gov.uk"/>
<keyword value="payment scheme" showAs="PAYMENT SCHEME" dictionary="http://www.legislation.gov.uk"/>
<keyword value="children and young persons, england" showAs="CHILDREN AND YOUNG PERSONS, ENGLAND" dictionary="http://www.legislation.gov.uk"/>
</classification>
<lifecycle source="#source">
<eventRef date="2020-12-10" type="generation" eId="made-date" source="#source"/>
<eventRef date="2020-12-11" eId="laid-date-1" source="#source"/>
<eventRef date="2021-01-14" eId="coming-into-force-date-1" source="#source"/>
<eventRef date="2021-01-14" type="amendment" source="#source"/>
<eventRef date="2022-12-01" type="amendment" source="#source"/>
<eventRef date="2021-01-14" eId="effective-date-1" source="#source"/>
<eventRef date="2022-12-01" eId="effective-date-2" source="#source"/>
</lifecycle>
<analysis source="#source">
<restrictions source="#source">
<restriction refersTo="#e+w+s+ni" type="jurisdiction"/>
<restriction href="#regulation-1" refersTo="#e+w+s+ni" type="jurisdiction"/>
<restriction href="#regulation-2" refersTo="#e+w+s+ni" type="jurisdiction"/>
<restriction href="#regulation-3" refersTo="#e+w+s+ni" type="jurisdiction"/>
<restriction href="#regulation-4" refersTo="#e+w+s+ni" type="jurisdiction"/>
<restriction href="#regulation-5" refersTo="#e+w+s+ni" type="jurisdiction"/>
<restriction href="#d4e104" refersTo="#e+w+s+ni" type="jurisdiction"/>
</restrictions>
</analysis>
<temporalData source="#source">
<temporalGroup eId="period1">
<timeInterval start="#effective-date-1" refersTo="#period-concept1"/>
</temporalGroup>
<temporalGroup eId="period2">
<timeInterval start="#effective-date-2" refersTo="#period-concept2"/>
</temporalGroup>
</temporalData>
<references source="#source">
<TLCOrganization eId="source" href="http://www.legislation.gov.uk/id/publisher/StatuteLawDatabase" showAs="Statute Law Database"/>
<TLCLocation eId="e+w+s+ni" href="/ontology/jurisdictions/uk.EnglandWalesScotlandNorthernIreland" showAs="England, Wales, Scotland, Northern Ireland"/>
<TLCConcept eId="period-concept1" href="/ontology/time/2021.01.14" showAs="since 2021-01-14"/>
<TLCConcept eId="period-concept2" href="/ontology/time/2022.12.01" showAs="since 2022-12-01"/>
<TLCConcept href="/uk/subject/tax-credits" showAs="Tax Credits" eId="d4e109"/>
<TLCConcept href="/uk/subject/childcare" showAs="Childcare" eId="d4e112"/>
<TLCConcept href="/uk/subject/payment-scheme" showAs="Payment Scheme" eId="d4e115"/>
<TLCConcept href="/uk/subject/children-and-young-persons-england" showAs="Children And Young Persons, England" eId="d4e118"/>
</references>
<notes source="#source">
<note class="footnote" eId="f00001">
<p>
<ref href="http://www.legislation.gov.uk/id/ukpga/2002/21">2002 c. 21</ref>
. Part 1 (but not Schedule 1 or 3 to that Part) has been repealed by Part 1 of Schedule 14 to the Welfare Reform Act
<ref href="http://www.legislation.gov.uk/id/ukpga/2012/5">2012 (c. 5)</ref>
from a day to be appointed. Article 1 of
<ref href="http://www.legislation.gov.uk/id/uksi/2019/167">S.I. 2019/167</ref>
appointed the day for coming into force of section 33(1)(f) of the Welfare Reform Act and the repeal of Part 1 of the Tax Credits Act 2002 as 1st February 2019, save for the cases referred to in Article 3 of that instrument. Section 67 defines “prescribed” as meaning “prescribed by regulations made by the Treasury”.
</p>
</note>
<note class="footnote" eId="f00002">
<p>
<ref href="http://www.legislation.gov.uk/id/ukpga/2014/28">2014 c. 28</ref>
.
</p>
</note>
<note class="footnote" eId="f00003">
<p>
<ref href="http://www.legislation.gov.uk/id/ukpga/2016/5">2016 c. 5</ref>
.
</p>
</note>
</notes>
<proprietary xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" xmlns:ukm="http://www.legislation.gov.uk/namespaces/metadata" xmlns:dc="http://purl.org/dc/elements/1.1/" xmlns:dct="http://purl.org/dc/terms/" xmlns:atom="http://www.w3.org/2005/Atom" source="#source">
<ukl:RestrictStartDate value="2022-12-01"/>
<dc:identifier>http://www.legislation.gov.uk/uksi/2020/1515/contents</dc:identifier>
<dc:title>The Tax Credits, Childcare Payments and Childcare (Extended Entitlement) (Coronavirus and Miscellaneous Amendments) Regulations 2020</dc:title>
<dc:language>en</dc:language>
<dc:subject scheme="SIheading">TAX CREDITS</dc:subject>
<dc:subject scheme="SIheading">CHILDCARE</dc:subject>
<dc:subject scheme="SIheading">PAYMENT SCHEME</dc:subject>
<dc:subject scheme="SIheading">CHILDREN AND YOUNG PERSONS, ENGLAND</dc:subject>
<dc:publisher>Statute Law Database</dc:publisher>
<dc:modified>2023-06-08</dc:modified>
<dc:contributor>Expert Participation</dc:contributor>
<dct:valid>2022-12-01</dct:valid>
<dc:description>These Regulations amend a number of statutory instruments in relation to tax credits (social security benefits), childcare payments and the Department for Education’s early years extended entitlement scheme (all of which are administered by the Commissioners for Revenue and Customs). The amendments are necessary as a consequence of coronavirus and the Coronavirus Job Retention Scheme (established under a direction given by the Chancellor of the Exchequer under sections 71 and 76 of the Coronavirus Act 2020 (c. 7)). These Regulations also make amendments to the Tax Credits (Definition and Calculation of Income) Regulations 2002 (S.I. 2002/2006) to disregard certain payments from being taken into as account as income.</dc:description>
<atom:link rel="self" href="http://www.legislation.gov.uk/uksi/2020/1515/contents/data.xml" type="application/xml"/>
<atom:link rel="http://www.legislation.gov.uk/def/navigation/resources" href="http://www.legislation.gov.uk/uksi/2020/1515/resources" title="More Resources"/>
<atom:link rel="http://www.legislation.gov.uk/def/navigation/memorandum" href="http://www.legislation.gov.uk/uksi/2020/1515/memorandum" title="Explanatory Memorandum"/>
<atom:link rel="http://www.legislation.gov.uk/def/navigation/memorandum/toc" href="http://www.legislation.gov.uk/uksi/2020/1515/memorandum/contents" title="Explanatory Memorandum Table of Contents"/>
<atom:link rel="http://www.legislation.gov.uk/def/navigation/act" href="http://www.legislation.gov.uk/uksi/2020/1515" title="whole act"/>
<atom:link rel="http://www.legislation.gov.uk/def/navigation/introduction" href="http://www.legislation.gov.uk/uksi/2020/1515/introduction" title="introduction"/>
<atom:link rel="http://www.legislation.gov.uk/def/navigation/signature" href="http://www.legislation.gov.uk/uksi/2020/1515/signature" title="signature"/>
<atom:link rel="http://www.legislation.gov.uk/def/navigation/note" href="http://www.legislation.gov.uk/uksi/2020/1515/note" title="note"/>
<atom:link rel="http://www.legislation.gov.uk/def/navigation/body" href="http://www.legislation.gov.uk/uksi/2020/1515/body" title="body"/>
<atom:link rel="alternate" type="application/akn+xml" href="http://www.legislation.gov.uk/uksi/2020/1515/contents/data.akn" title="AKN"/>
<atom:link rel="alternate" type="application/xhtml+xml" href="http://www.legislation.gov.uk/uksi/2020/1515/contents/data.xht" title="HTML snippet"/>
<atom:link rel="alternate" type="text/html" href="http://www.legislation.gov.uk/uksi/2020/1515/contents/data.htm" title="Website (XHTML) Default View"/>
<atom:link rel="alternate" type="text/csv" href="http://www.legislation.gov.uk/uksi/2020/1515/contents/data.csv" title="CSV"/>
<atom:link rel="alternate" type="application/pdf" href="http://www.legislation.gov.uk/uksi/2020/1515/contents/data.pdf" title="PDF"/>
<atom:link rel="alternate" type="application/akn+xhtml" href="http://www.legislation.gov.uk/uksi/2020/1515/contents/data.html" title="HTML5 snippet"/>
<atom:link rel="http://purl.org/dc/terms/tableOfContents" hreflang="en" href="http://www.legislation.gov.uk/uksi/2020/1515/contents" title="Table of Contents"/>
<atom:link rel="http://purl.org/dc/terms/replaces" href="http://www.legislation.gov.uk/uksi/2020/1515/contents/2021-01-14" title="2021-01-14"/>
<atom:link rel="http://purl.org/dc/terms/hasVersion" href="http://www.legislation.gov.uk/uksi/2020/1515/contents/made" title="made"/>
<atom:link rel="http://purl.org/dc/terms/hasVersion" href="http://www.legislation.gov.uk/uksi/2020/1515/contents/2021-01-14" title="2021-01-14"/>
<atom:link rel="http://purl.org/dc/terms/hasVersion" href="http://www.legislation.gov.uk/uksi/2020/1515/contents/2022-12-01" title="2022-12-01"/>
<ukm:SecondaryMetadata>
<ukm:DocumentClassification>
<ukm:DocumentCategory Value="secondary"/>
<ukm:DocumentMainType Value="UnitedKingdomStatutoryInstrument"/>
<ukm:DocumentStatus Value="revised"/>
<ukm:DocumentMinorType Value="regulation"/>
</ukm:DocumentClassification>
<ukm:Year Value="2020"/>
<ukm:Number Value="1515"/>
<ukm:Made Date="2020-12-10"/>
<ukm:Laid Date="2020-12-11" Class="UnitedKingdomParliament"/>
<ukm:ComingIntoForce>
<ukm:DateTime Date="2021-01-14"/>
</ukm:ComingIntoForce>
<ukm:ISBN Value="9780348217186"/>
</ukm:SecondaryMetadata>
<ukm:Notes>
<ukm:Note IdURI="http://www.legislation.gov.uk/id/uksi/2020/1515/notes"/>
<ukm:Alternatives>
<ukm:Alternative URI="http://www.legislation.gov.uk/uksi/2020/1515/pdfs/uksiem_20201515_en.pdf" Date="2020-12-11" Title="UK Explanatory Memorandum" Size="52313"/>
</ukm:Alternatives>
</ukm:Notes>
<ukm:Alternatives>
<ukm:Alternative URI="http://www.legislation.gov.uk/uksi/2020/1515/pdfs/uksi_20201515_en.pdf" Date="2020-12-11" Size="76451"/>
</ukm:Alternatives>
<ukm:Statistics>
<ukm:TotalParagraphs Value="5"/>
<ukm:BodyParagraphs Value="5"/>
<ukm:ScheduleParagraphs Value="0"/>
<ukm:AttachmentParagraphs Value="0"/>
<ukm:TotalImages Value="0"/>
</ukm:Statistics>
</proprietary>
</meta>
<coverPage>
<toc>
<tocItem level="0" class="title" href="">The Tax Credits, Childcare Payments and Childcare (Extended Entitlement) (Coronavirus and Miscellaneous Amendments) Regulations 2020</tocItem>
<tocItem href="http://www.legislation.gov.uk/uksi/2020/1515/regulation/1" level="1" class="item">
<inline name="tocNum">1</inline>
<inline name="tocHeading">Citation, commencement and effect</inline>
</tocItem>
<tocItem href="http://www.legislation.gov.uk/uksi/2020/1515/regulation/2" level="1" class="item">
<inline name="tocNum">2</inline>
<inline name="tocHeading">Amendment of the Working Tax Credit (Entitlement and Maximum Rate) Regulations 2002</inline>
</tocItem>
<tocItem href="http://www.legislation.gov.uk/uksi/2020/1515/regulation/3" level="1" class="item">
<inline name="tocNum">3</inline>
<inline name="tocHeading">Amendment of the Tax Credits (Definition and Calculation of Income) Regulations 2002</inline>
</tocItem>
<tocItem href="http://www.legislation.gov.uk/uksi/2020/1515/regulation/4" level="1" class="item">
<inline name="tocNum">4</inline>
<inline name="tocHeading">Amendment of the Childcare Payments (Eligibility) Regulations 2015</inline>
</tocItem>
<tocItem href="http://www.legislation.gov.uk/uksi/2020/1515/regulation/5" level="1" class="item" period="#period2">
<inline name="tocNum">5</inline>
<inline name="tocHeading">Amendment of the Childcare (Early Years Provision Free of Charge) (Extended Entitlement) Regulations 2016</inline>
</tocItem>
</toc>
</coverPage>
<preface eId="preface" period="#period1">
<p class="number">
<docNumber>2020 No. 1515</docNumber>
</p>
<block name="subject">
<concept class="title" refersTo="#d4e109">Tax Credits</concept>
</block>
<block name="subject">
<concept class="title" refersTo="#d4e112">Childcare</concept>
</block>
<block name="subject">
<concept class="title" refersTo="#d4e115">Payment Scheme</concept>
</block>
<block name="subject">
<concept class="title" refersTo="#d4e118">Children And Young Persons, England</concept>
</block>
<p class="title">
<shortTitle>The Tax Credits, Childcare Payments and Childcare (Extended Entitlement) (Coronavirus and Miscellaneous Amendments) Regulations 2020</shortTitle>
</p>
<p class="MadeDate">
<span>Made</span>
<docDate date="2020-12-10">10th December 2020</docDate>
</p>
<p class="LaidDate">
<span>Laid before Parliament</span>
<docDate date="2020-12-11">11th December 2020</docDate>
</p>
<p class="ComingIntoForce">
<span>Coming into force</span>
<docDate date="2021-01-14">14th January 2021</docDate>
</p>
</preface>
<preamble>
<formula name="EnactingText">
<p>
The Treasury, in exercise of the powers conferred by sections 7(8), 10(2), 65(1) and (9) of the Tax Credits Act 2002
<noteRef href="#f00001" class="footnote" marker="1"/>
and sections 9(2) and (3) and 69(2) of the Childcare Payments Act 2014
<noteRef href="#f00002" class="footnote" marker="2"/>
make regulations 1, 2, 3 and 4 of these Regulations and the Secretary of State, in exercise of the powers conferred by section 1(2), (3) and (4) of the Childcare Act 2016
<noteRef href="#f00003" class="footnote" marker="3"/>
makes regulations 1 and 5 of these Regulations.
</p>
</formula>
</preamble>
<body/>
</act>
</akomaNtoso>