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

This Statutory Instrument has been made in part as a consequence of a defect in S.I. 2020/1515 and is being issued free of charge to all known recipients of that Statutory Instrument.
2021 No. 810
Tax Credits
Social Security

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

Made
Laid before Parliament
Coming into force
The Treasury, in exercise of the powers conferred by sections 7(8) and (9), 65(1) and (9) of the Tax Credits Act 20021, section 142(2) of the Social Security Contributions and Benefits Act 19922 and section 138(2) of the Social Security Contributions and Benefits (Northern Ireland) Act 19923, make the following Regulations.
1

2002 c. 21. Part 1 (but not Schedule 1 or 3 to that Part) has been repealed by section 147 of and Part 1 of Schedule 14 to the Welfare Reform Act 2012 (c. 5) with effect from 1st February 2019, subject to savings provided by Article 3 of S.I. 2019/167.

2

1992 c. 4. Section 142 was substituted by section 1(2) of the Child Benefit Act 2005 (c. 6).

3

1992 c. 7. Section 138 was substituted by section 2(2) of the Child Benefit Act 2005.