Legislation – The Tax Credits (Coronavirus, Miscellaneous Amendments) (No. 2) Regulations 2020

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Introduction

1 Citation and commencement

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

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

Signature

Explanatory note

This Statutory Instrument has been made as a consequence of a defect in S.I. 2020/534 and is being issued free of charge to all known recipients of that Statutory Instrument.
2020 No. 941
Tax Credits

The Tax Credits (Coronavirus, Miscellaneous Amendments) (No. 2) Regulations 2020

Made
Laid before Parliament
Coming into force
The Treasury, in exercise of the powers conferred by sections 7(8), 10(2) and 65(1) of the Tax Credits Act 20021, make the following 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 Part 1 (but not Schedule 1 or 3 to that Part) has been repealed by Part 1 of Schedule 14 to the Welfare Reform Act 2012 (c. 5) from a day to be appointed.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 the coming into force of section 33(1)(f) of the Welfare Reform Act 2012 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.