Regulation 4 Amendment of the Income Thresholds Regulations

In regulation 3(3) of the Income Thresholds Regulations (first income threshold for those entitled to child tax credit) for “£13,910” substitute “£14,155”.

In regulation 5 (amounts prescribed for the purposes of section 7(3)(a) and (b) of the Act) for “£2,500” substitute “£25,000”.

In regulation 8(3) (determination of child tax credit) for “£13,910” (threshold amount shown at step 4) substitute “£14,155”.