Legislation – The Tax Credits and Child Benefit (Miscellaneous and Coronavirus Amendments) Regulations 2021

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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 Child Benefit (General) Regulations 2006

Signature

Explanatory note

Amendment of the Tax Credits (Definition and Calculation of Income) Regulations 20022.

(1)

The Tax Credits (Definition and Calculation of Income) Regulations 20024 are amended as follows.

(2)

In regulation 19 (general disregards in the calculation of income)5 in Table 6 (sums disregarded in the calculation of income) for item 40 substitute—
“40. Any payment made under the scheme known as the Covid Winter Grant Scheme or the Covid Local Support Grant established under section 31 of the Local Government Act 20036 in respect of England or any corresponding schemes established by the Northern Ireland Executive, the Scottish Government or the Welsh Government for the purpose of providing financial support to families and vulnerable individuals to assist with the cost of food and utilities.”.