Introductory text

SOCIAL SECURITY

TAXES

Made 26th February 2002

Laid before Parliament 5th March 2002

Coming into force 2nd April 2002

The Secretary of State for Work and Pensions, except in relation to working families' tax credit and disabled person’s tax credit, and the Commissioners of Inland Revenue, in relation to those credits and to regulations 1, 3 and 4 only, in exercise of the powers conferred by sections 5(1)(a) and (b) and 191 of the Social Security Administration Act 1992^f1 and sections 9(1), 10(3) and (6) and 84 of the Social Security Act 1998^f2, and now vested in them^f3, and of all other powers enabling them in that behalf, and after agreement by the Social Security Advisory Committee that proposals in respect of the Regulations should not be referred to it^f4, hereby make the following Regulations:

Annotations

Footnotes

f1: 1992 c. 5. Section 191 is cited because of the meaning ascribed to the word “prescribe”.
f2: 1998 c. 14. Section 84 is cited because of the meaning ascribed to the word “prescribe”.
f3: See section 2(1)(c) of, and paragraphs 7(b) and 8(a) of Schedule 2 to, the Tax Credits Act 1999 (c. 10), by which functions concerning certain benefits were transferred to the Commissioners of Inland Revenue.
f4: See section 173(1)(b) of the Social Security Administration Act 1992.