Introductory text

SOCIAL SECURITY

TAXES

Made 7th November 2000

Laid before Parliament 7th November 2000

Coming into force 28th November 2000

The Treasury, in exercise of the powers conferred upon them by sections 136(3), (4) and (5)(b) and (c), 137(1) and 175(1), (3) and (4) of the Social Security Contributions and Benefits Act 1992^f1, section 2(1)(a) of, and paragraphs 1(g) and 20(a) of Schedule 2 to, the Tax Credits Act 1999^f2, and the Commissioners of Inland Revenue, in exercise of the powers conferred on them by sections 137(2)(a), (c) and (d)^f3 and 175(1), (3) and (4) of the Social Security Contributions and Benefits Act 1992, sections 5(1)(k) and (2)(c) and (d) and 189(1), (4) and (5) of the Social Security Administration Act 1992^f4, and section 2(1)(c) of, and paragraphs 7(a) and (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 137(1) is cited because of the meaning it ascribes to the word “prescribed”. Section 175(1) and (4) was amended by paragraph 29(2) and (4) of Schedule 3 to the Social Security Contributions (Transfer of Functions, etc.) Act 1999 (c. 2) (“the Transfer Act”).
f2: 1999 c. 10.
f3: Section 137(2)(d) was substituted by paragraph 35 of Schedule 2 to the Jobseekers Act 1995 (c. 18).
f4: 1992 c. 5. Section 5(2)(c) and (d) was amended by paragraphs 1 and 3(a) of Schedule 1 to the Tax Credits Act 1999. 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 Transfer Act.