6.—(1) The Tax Credits (Claims and Notifications) Regulations 2002(1) 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).
S.I. 2002/2014. The definitions of “Coronavirus Job Retention Scheme” and “critical worker” were inserted into regulation 2 by S.I. 2020/534. Regulation 11(3)(d) was inserted by S.I. 2015/669. Regulation 21(4) was inserted by S.I. 2020/534.