2022 No. 346
The Child Benefit and Tax Credits (Amendment) Regulations 2022
Made
Laid before Parliament
Coming into force
The Treasury make the following Regulations in exercise of the powers conferred by sections 146(3) and 175(1) and (3) of the Social Security Contributions and Benefits Act 19921, sections 142(3) and 171(1), (3) and (4) of the Social Security Contributions and Benefits (Northern Ireland) Act 19922, now exercisable by them3, and sections 7(8) and (9), and 65(1), (7) and (9) of the Tax Credits Act 20024.
Citation and commencement1
These Regulations may be cited as the Child Benefit and Tax Credits (Amendment) Regulations 2022 and come into force on 22nd March 2022.
Amendment of the Child Benefit (General) Regulations 20062
1
The Child Benefit (General) Regulations 20065 are amended as follows.
2
In regulation 23 (circumstances in which person treated as not being in Great Britain) at paragraph (6)6—
a
for the “.” at the end of sub-paragraph (r) substitute “;”
; and
b
after sub-paragraph (r) insert—
s
left Ukraine in connection with the Russian invasion which took place on 24th February 2022, providing that person was residing in Ukraine immediately before 1st January 2022.
3
In regulation 27 (circumstances in which a person treated as not being in Northern Ireland) at paragraph (5)7—
a
for the “.” at the end of sub-paragraph (r) substitute “;”
; and
b
after sub-paragraph (r) insert—
s
left Ukraine in connection with the Russian invasion which took place on 24th February 2022, providing that person was residing in Ukraine immediately before 1st January 2022.
Amendment of the Tax Credits (Definition and Calculation of income) Regulations 20023
1
The Tax Credits (Definition and Calculation of Income) Regulations 20028 are amended as follows.
2
In regulation 19 (general disregards in the calculation of income) in Table 6 (sums disregarded in the calculation of income) after item 42, insert—
43
Any payment made in accordance with the terms of the Homes for Ukraine Scheme to a person who has been approved under that scheme to provide accommodation to persons who are eligible under that scheme.
In this item, “Homes for Ukraine Scheme” means the scheme established by the Department for Levelling Up, Housing and Communities on 18th March 20229.
(This note is not part of the Regulations)