{
  "url": "https://openlegislation.uk/social-security-and-tax-credits-miscellaneous-and-coronavirus-amendments-regulations-2021/introduction",
  "json_url": "https://openlegislation.uk/social-security-and-tax-credits-miscellaneous-and-coronavirus-amendments-regulations-2021/introduction.json",
  "legislation": "uksi/2021/495",
  "legislation_title": "The Social Security and Tax Credits (Miscellaneous and Coronavirus Amendments) Regulations 2021",
  "legislation_url": "https://openlegislation.uk/social-security-and-tax-credits-miscellaneous-and-coronavirus-amendments-regulations-2021",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "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.\nSocial Security\nTax Credits\nMade 21st April 2021\nLaid before Parliament 22nd April 2021\nComing into force 13th May 2021\nThe Treasury, in exercise of the powers conferred by section 115(3), (4) and (5) of the Immigration and Asylum Act 1999, section 175(3) of the Social Security Contributions and Benefits Act 1992 and sections 7(8) and 65(1) of the Tax Credits Act 2002, make the following Regulations.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "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”."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "1992 c. 4. Section 175(3) is applied by virtue of section 115(7) of the Immigration and Asylum Act 1999 (c. 33)."
    },
    {
      "type": "footnote",
      "label": "f3",
      "text": "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 Part 1 of the Tax Credits Act 2002 was repealed by Part 1 of Schedule 14 to the Welfare Reform Act 2012 (c. 5) subject to savings provided for in article 3 of S.I. 2019/167 (C. 6)."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2021/495/introduction",
    "retrieved_at": "2026-10-28T22:14:34.067554+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."
}