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

This Statutory Instrument has been made in part as a consequence of a defect in S.I. 2020/1515 and is being issued free of charge to all known recipients of that Statutory Instrument.

Statutory Instruments

2021 No. 810

Tax Credits

Social Security

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

Made

7th July 2021

Laid before Parliament

8th July 2021

Coming into force

29th July 2021

The Treasury, in exercise of the powers conferred by sections 7(8) and (9), 65(1) and (9) of the Tax Credits Act 2002(1), section 142(2) of the Social Security Contributions and Benefits Act 1992(2) and section 138(2) of the Social Security Contributions and Benefits (Northern Ireland) Act 1992(3), make the following Regulations.

(1)

2002 c. 21. Part 1 (but not Schedule 1 or 3 to that Part) has been repealed by section 147 of and Part 1 of Schedule 14 to the Welfare Reform Act 2012 (c. 5) with effect from 1st February 2019, subject to savings provided by Article 3 of S.I. 2019/167.

(2)

1992 c. 4. Section 142 was substituted by section 1(2) of the Child Benefit Act 2005 (c. 6).

(3)

1992 c. 7. Section 138 was substituted by section 2(2) of the Child Benefit Act 2005.