Amendment of the Tax Credits (Claims and Notifications) Regulations 20026

1

The Tax Credits (Claims and Notifications) Regulations 200216 are amended as follows.

2

In regulation 2 (interpretation) omit the definitions of “Coronavirus Job Retention Scheme” and “critical worker”.

3

In regulation 11 (circumstances in which claims to be treated as – notices containing provision under section 17(2)(a), 4(a) or 6(a) of the Act) in paragraph (3)—

a

at the end of sub-paragraph (b) insert “or”;

b

at the end of sub-paragraph (c) for “; or” substitute “.”, and

c

omit sub-paragraph (d).

4

In regulation 21 (increases of maximum rate of entitlement to a tax credit as a result of changes of circumstances to be dependent on notification), omit paragraph (4).

5

Omit regulation 21A (Coronavirus – date of notification – cases where change of circumstances which may decrease the rate at which a person is, or persons are, entitled to tax credit or mean entitlement to that tax credit ceases).

6

In regulation 25 (Date of notification – cases where change of circumstances which may increase the maximum rate), omit paragraph (4).

7

Omit regulation 25A (Coronavirus – date of notification – cases where change of circumstances may increase the maximum rate).

8

In regulation 26 (Date of notification – disability element and severe disability element of working tax credit) omit paragraph (4).

9

In regulation 26A (Date of notification – disability element where child is disabled or severely disabled), omit paragraph (5).

10

Omit regulation 26B (Coronavirus – date of notification of disability).