The Child Benefit and Tax Credits (Miscellaneous Amendments) Regulations 2023 No. 1139

Amendment of the Child Benefit (General) Regulations 2006

2.—(1) The Child Benefit (General) Regulations 2006(1) are amended as follows.

(2) In regulation 23 (circumstances in which person treated as not being in Great Britain)—

(a)in paragraph (2), for “Paragraphs (1) and (5) do” substitute “Paragraph (1) does”,

(b)in paragraph (3), omit “and paragraph (5) shall not apply”,

(c)omit paragraphs (5) to (7).

(3) In regulation 27 (circumstances in which person treated as not being in Northern Ireland)—

(a)in paragraph (2), omit “and paragraph (4) shall not apply”,

(b)omit paragraphs (4) to (6).

(1)