Statutory Instruments

2021 No. 1286

Tax Credits

Social Security

The Tax Credits and Child Benefit (Miscellaneous Amendments) Regulations 2021

Made

17th November 2021

Laid before Parliament

18th November 2021

Coming into force

9th December 2021

The Treasury, in exercise of the powers conferred by sections 7(8) and (9), 9, 11, 12, 65(1) and (9) of the Tax Credits Act 2002(1) and sections 142(2) and 175(4) of the Social Security Contributions and Benefits Act 1992(2), make the following Regulations.

(1)

2002 c. 21. Part 1 (but not Schedule 1 or 3 to that Part) has been repealed by Part 1 of Schedule 14 of the Welfare Reform Act 2012 (c. 5) from 1st February 2019, as appointed by Article 2 of S.I. 2019/167, save for the cases referred to in Article 3 of that instrument. Section 67 defines “prescribed” as “prescribed by regulations”. Section 67 has been amended, but the amendment is not relevant for the purposes of the instrument.

(2)

1992 c. 4. Section 142 was substituted by section 1(2) Child Benefit Act 2005 (c. 6). Section 175 was amended by paragraph 29(4) of Schedule 3 to the Social Security Contributions (Transfer of Functions, etc.) Act 1999 (c. 2).