The Social Security (Working Tax Credit and Child Tax Credit) (Consequential Amendments) (No. 2) Regulations 2003

Explanatory Note

(This note is not part of the Regulations)

These Regulations are made in consequence of section 1(1)(a) of the Tax Credits Act 2002 (c. 21) (“the Act”) which relates to the introduction of a child tax credit, and of sections 1(3)(e) and 60 of, and Schedule 6 to, the Act, insofar as they repeal provisions of the Social Security Contributions and Benefits Act 1992 (c. 4) and the Social Security Administration Act 1992 (c. 5) which relate to the payment of certain increases in respect of children in certain benefits.

These Regulations amend the Social Security (Invalid Care Allowance) Regulations 1976 (S.I. 1976/409), the Social Security Benefit (Dependency) Regulations 1977 (S.I. 1977/343), the Social Security (Overlapping Benefits) Regulations 1979 (S.I. 1979/597), the Social Security (Widow’s Benefit and Retirement Pensions) Regulations 1979 (S.I. 1979/642), the Social Security (Severe Disablement Allowance) Regulations 1984 (S.I. 1984/1303), the Social Fund (Recovery by Deductions from Benefits) Regulations 1988 (S.I. 1988/35), the Social Security (Incapacity Benefit-Increases for Dependants) Regulations 1994 (S.I. 1994/2945) and the Social Security (Incapacity Benefit) Regulations 1994 (S.I. 1994/2946) so as to make amendments which are consequential, both on the abolition of the payment of certain increases in respect of children in certain benefits and the introduction of a child tax credit, by the Act .

These Regulations do not impose a charge on business.