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PART 3AMENDMENTS OF SECONDARY LEGISLATION

CHAPTER 12TAX, CHILD BENEFIT, GUARDIAN’S ALLOWANCE AND TAX CREDITS

Amendment of the Tax Credits (Administrative Arrangements) Regulations 2002

80.  In regulation 5(6) of the Tax Credits (Administrative Arrangements) Regulations 2002 (recording, verification and holding, and forwarding, of claims etc. received by relevant authorities)(1), remove the “or” between sub-paragraphs (a) and (b) and after sub-paragraph (b) insert—

; or

(c)universal credit under Part 1 of the Welfare Reform Act 2012.