The Tax Credits, Child Benefit, Guardian’s Allowance and Childcare Payments (Miscellaneous Amendments) Regulations 2020

Statutory Instruments

2020 No. 297

Tax Credits

Social Security

Childcare

Payment Scheme

The Tax Credits, Child Benefit, Guardian’s Allowance and Childcare Payments (Miscellaneous Amendments) Regulations 2020

Made

12th March 2020

Laid before Parliament

16th March 2020

Coming into force

6th April 2020

The Treasury, in exercise of the powers conferred by sections 7(8), 8(4)(b), 9(6), 12(4)(a) and 65(1) and (7) of the Tax Credits Act 2002(1), sections 77(3) and (8)(b), 142(2)(b) and 175(1) and (3) of the Social Security Contributions and Benefits Act 1992(2) and sections 77(3) and (8)(b), 138(2)(b) and 171(1) and (3) of the Social Security Contributions and Benefits (Northern Ireland) Act 1992(3), now exercisable by them(4), and sections 14 and 69(2) and (4) of the Childcare Payments Act 2014(5), make regulations 1, 2, 3, 4, 6, 7 and 9 and the Commissioners for Her Majesty’s Revenue and Customs, in exercise of the powers conferred by sections 6 and 65(2) and (7) of the Tax Credits Act 2002 and sections 2(3)(a), 24(1) and (4), 62 and 69(3) and (4) of the Childcare Payments Act 2014, make regulations 1, 5 and 8.

(1)

2002 c. 21. Section 9 was amended by the Welfare Reform and Work Act 2016 (c. 7). Section 67 defines “prescribed” as meaning “prescribed by regulations”. Section 67 has been amended, but the amendment is not relevant for the purposes of this instrument. Part 1 (but not Schedule 1 or 3 to that Part) of the Tax Credits Act 2002 was repealed by Part 1 of Schedule 14 to the Welfare Reform Act 2012 (c. 5) from a day to be appointed. Article 2 of S.I. 2019/167 appointed the day for the coming into force of section 33(1)(f) of the Welfare Reform Act 2012 and the repeal of Part 1 of the Tax Credits Act 2002 as 1st February 2019, save for the cases referred to in Article 3 of that instrument.

(2)

1992 c. 4. Section 77 was amended by paragraph 4 of Schedule 1 to the Child Benefit Act 2005 (c. 6). Section 142 was substituted by section 1(2) of the Child Benefit Act 2005. Section 122 defines “prescribe” for the purposes of Parts 1 to 6 as meaning “prescribe by regulations”; section 147(1) defines “prescribed” for the purposes of Part 9 as meaning “prescribed by regulations”. Section 175 was amended by paragraph 29(2) of Schedule 3 to the Social Security Contributions (Transfer of Functions etc.) Act 1999 (c. 2).

(3)

1992 c. 7. Section 77 was amended by paragraph 30 of Schedule 1 to the Child Benefit Act 2005. Section 138 was substituted by section 2(2) of the Child Benefit Act 2005. Section 121 defines “prescribe” for the purposes of Parts 1 to 6 as meaning “prescribe by regulations” and section 143(1) defines “prescribed” for the purposes of Part 9 as meaning “prescribed by regulations”. Section 171(1) was amended by paragraph 5 of Schedule 4 to the Tax Credits Act 2002.

(4)

The powers under the Social Security Contributions and Benefits Act 1992 and the Social Security Contributions and Benefits (Northern Ireland) Act 1992 for which the Secretary of State and the Northern Ireland Department were responsible were transferred to the Commissioners of Inland Revenue by section 50 of the Tax Credits Act 2002 (c. 21). These powers, and the payment and management of tax credits, were transferred from the Commissioners of Inland Revenue to the Commissioners for Revenue and Customs by section 5(1) of the Commissioners for Revenue and Customs Act 2005 (c. 11). Paragraph 88 of Schedule 4 to the Commissioners for Revenue and Customs Act 2005 amends section 2 of the Tax Credits Act 2002 so that the Commissioners for Her Majesty’s Revenue and Customs have the power to make these Regulations. Section 50(1) of the Commissioners for Revenue and Customs Act 2005 provides that, in so far as appropriate in consequence of section 5, a reference, howsoever expressed to the Commissioners of Inland Revenue is to be taken as a reference to the Commissioners for Her Majesty’s Revenue and Customs.

(5)

2014 c. 28.