Legislation – The Social Security and Tax Credits (Miscellaneous and Coronavirus Amendments) Regulations 2021

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Introduction

1 Citation, commencement and effect

2 Amendment of the Social Security (Immigration and Asylum) Consequential Amendments Regulations 2000

3 Amendment of the Social Security (Immigration and Asylum) Consequential Amendments Regulations (Northern Ireland) 2000

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

Signature

Explanatory note

This Statutory Instrument has been made, in part, as a consequence of a defect in S.I. 2020/1505 and is being issued free of charge to all known recipients of that Statutory Instrument.
2021 No. 495
Social Security
Tax Credits

The Social Security and Tax Credits (Miscellaneous and Coronavirus Amendments) Regulations 2021

Made
Laid before Parliament
Coming into force
The Treasury, in exercise of the powers conferred by section 115(3), (4) and (5) of the Immigration and Asylum Act 19991, section 175(3) of the Social Security Contributions and Benefits Act 19922 and sections 7(8) and 65(1) of the Tax Credits Act 20023, make the following Regulations.
1

1999 c. 33. Section 115 was relevantly amended by paragraph 21 of Schedule 4 to the Tax Credits Act 2002 (c. 21). Section 115(5) defines “prescribed” in relation to child benefit as meaning “prescribed by regulations made by the Treasury”.

2

1992 c. 4. Section 175(3) is applied by virtue of section 115(7) of the Immigration and Asylum Act 1999 (c. 33).

3

2002 c. 21. Part 1 of the Tax Credits Act 2002 was repealed by Part 1 of Schedule 14 to the Welfare Reform Act 2012 (c. 5) subject to savings provided for in article 3 of S.I. 2019/167 (C. 6).