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

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Citation, commencement and effect1.

(1)

These Regulations may be cited as the Tax Credits, Childcare Payments and Childcare (Extended Entitlement) (Coronavirus and Miscellaneous Amendments) Regulations 2020.

(2)

These Regulations come into force on 14th January 2021.

(3)

Regulation 2(5)(d), (e), (f), (g) and (h) has effect in relation to a person who ceases to be a furloughed employee under the Coronavirus Job Retention Scheme or a coronavirus-impacted worker on or after 14th January 2021.

(4)

In this regulation “furloughed employee under the Coronavirus Job Retention Scheme” and “coronavirus-impacted worker” have the meanings given by regulation 2 of the Working Tax Credit (Entitlement and Maximum Rate) Regulations 2002 (interpretation)4.
Annotations:
Commencement Information

I1Reg. 1 in force at 14.1.2021, see reg. 1(2)