Introductory text
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.
Social Security
Tax Credits
Made 21st April 2021
Laid before Parliament 22nd April 2021
Coming into force 13th May 2021
The Treasury, in exercise of the powers conferred by section 115(3), (4) and (5) of the Immigration and Asylum Act 1999f1, section 175(3) of the Social Security Contributions and Benefits Act 1992f2 and sections 7(8) and 65(1) of the Tax Credits Act 2002f3, make the following Regulations.
Annotations
Footnotes
- f1
-
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”.
- f2
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1992 c. 4. Section 175(3) is applied by virtue of section 115(7) of the Immigration and Asylum Act 1999 (c. 33).
- f3
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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 Part 1 of the Tax Credits Act 2002 was repealed by Part 1 of Schedule 14 to the Welfare Reform Act 2012 (c. 5) subject to savings provided for in article 3 of S.I. 2019/167 (C. 6).