Introductory text

SOCIAL SECURITY

TAXES

Made 1st July 2002

Laid before Parliament 2nd July 2002

Coming into force 23rd July 2002

The Treasury, in relation to regulations 1 to 4 and 6 to 11 and in exercise of the powers conferred upon them by sections 128(5), 136(3), 137(1) and (2)(a) and 175(1), (3) and (4) of the Social Security Contributions and Benefits Act 1992^f1, and section 2(1)(a) of, and paragraphs 1(c) and (g) and 20(a) of Schedule 2 to, the Tax Credits Act 1999^f2, and the Commissioners of Inland Revenue, in relation to regulations 1 to 5, 12 and 13 and in exercise of the powers conferred upon them by sections 1(1C)(b), 5(1)(a) and 189(1), (4) and (5) of the Social Security Administration Act 1992^f3, and section 2(1)(c) of, and paragraphs 7(b) and 20(c) of Schedule 2 to, the Tax Credits Act 1999, hereby make the following Regulations:

Annotations

Footnotes

f1: 1992 c. 4. Section 128(5) was amended by paragraph 2(g) of Schedule 1 to the Tax Credits Act 1999 (c. 10). Section 137(1) is cited because of the meaning it ascribes to the word “prescribed”. Section 175(4) was amended by paragraph 29(4) of Schedule 3 to the Social Security Contributions (Transfer of Functions, etc.) Act 1999 (c. 2).
f2: 1999 c. 10.
f3: 1992 c. 5. Subsections (1A) to (1C) of section 1 were inserted by section 19 of the Social Security Administration (Fraud) Act 1997 (c. 47). Section 189(1), (4) and (5) was amended by paragraph 109(a), (c) and (d) of Schedule 7, and Schedule 8, to the Social Security Act 1998 (c. 14), and section 189(1) was amended further by paragraph 57(2) of Schedule 3 to the Social Security Contributions (Transfer of Functions, etc.) Act 1999.