Legislation – The Tax Credits, Childcare Payments and Childcare (Extended Entitlement) (Coronavirus and Miscellaneous Amendments) Regulations 2020

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Introduction

1 Citation, commencement and effect

2 Amendment of the Working Tax Credit (Entitlement and Maximum Rate) Regulations 2002

3 Amendment of the Tax Credits (Definition and Calculation of Income) Regulations 2002

4 Amendment of the Childcare Payments (Eligibility) Regulations 2015

5 Amendment of the Childcare (Early Years Provision Free of Charge) (Extended Entitlement) Regulations 2016

Signature

Explanatory note

2020 No. 1515
Tax Credits
Childcare
Payment Scheme
Children And Young Persons, England

The Tax Credits, Childcare Payments and Childcare (Extended Entitlement) (Coronavirus and Miscellaneous Amendments) Regulations 2020

Made
Laid before Parliament
Coming into force
The Treasury, in exercise of the powers conferred by sections 7(8), 10(2), 65(1) and (9) of the Tax Credits Act 20021 and sections 9(2) and (3) and 69(2) of the Childcare Payments Act 20142 make regulations 1, 2, 3 and 4 of these Regulations and the Secretary of State, in exercise of the powers conferred by section 1(2), (3) and (4) of the Childcare Act 20163 makes regulations 1 and 5 of these Regulations.
1

2002 c. 21. Part 1 (but not Schedule 1 or 3 to that Part) has been repealed by Part 1 of Schedule 14 to the Welfare Reform Act 2012 (c. 5) from a day to be appointed. Article 1 of S.I. 2019/167 appointed the day for coming into force of section 33(1)(f) of the Welfare Reform Act and the repeal of Part 1 of the Tax Credits Act 2002 as 1st February 2019, save for the cases referred to in Article 3 of that instrument. Section 67 defines “prescribed” as meaning “prescribed by regulations made by the Treasury”.