{
  "url": "https://openlegislation.uk/child-benefit-general-and-tax-credits-miscellaneous-amendments-regulations-2014/introduction",
  "json_url": "https://openlegislation.uk/child-benefit-general-and-tax-credits-miscellaneous-amendments-regulations-2014/introduction.json",
  "legislation": "uksi/2014/2924",
  "legislation_title": "The Child Benefit (General) and Tax Credits (Miscellaneous Amendments) Regulations 2014",
  "legislation_url": "https://openlegislation.uk/child-benefit-general-and-tax-credits-miscellaneous-amendments-regulations-2014",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "Social Security\nTax Credits\nMade 6th November 2014\nLaid before Parliament 7th November 2014\nComing into force 28th November 2014\nThe Treasury, in exercise of the powers conferred by sections 142(2)(b) and 175(1), (1A) and (3) of the Social Security Contributions and Benefits Act 1992 and sections 138(1)(c) and 171(1) and (3) of the Social Security Contributions and Benefits (Northern Ireland) Act 1992 and now exercisable by them, and sections 7(8), 8(4)(b), 9(6), 11(1), 12(3), 65(1), (7) and (9) and 67 of the Tax Credits Act 2002, make the following Regulations.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "1992 c. 4. Section 142 was substituted by section 1(2) of the Child Benefit Act 2005 (c. 6). Section 175(1) was amended, and section 175(1A) inserted, by paragraphs 29(1), (2) and (3) of Schedule 3 to the Social Security Contributions (Transfer of Functions, etc) Act 1999 (c. 2)."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "1992 c. 7. Section 138 was substituted by section 2(2) of the Child Benefit Act 2005. Section 171(1) was amended by paragraph 5 of Schedule 4 to the Tax Credits Act 2002 (c. 21)."
    },
    {
      "type": "footnote",
      "label": "f3",
      "text": "The powers of the Secretary of State under section 142 of the Social Security Contributions and Benefits Act 1992 were transferred to the Treasury by section 49(1)(b) of the Tax Credits Act 2002. The powers of the Department for Social Development in Northern Ireland under section 138 of the Social Security Contributions and Benefits (Northern Ireland) Act 1992 were transferred to the Treasury by section 49(2)(b) of the Tax Credits Act 2002."
    },
    {
      "type": "footnote",
      "label": "f4",
      "text": "2002 c. 21."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2014/2924/introduction",
    "retrieved_at": "2026-10-28T23:57:46.078199+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}