Explanatory Notes

Tax Credits Act 2002

2002 CHAPTER 21

8 July 2002

Commentary on Sections

Part 2: Child Benefit and Guardian's Allowance

Schedule 4: Transfer of functions: consequential amendments

Immigration and Asylum Act 1999

181.Paragraph 21 enables the Treasury to make regulations providing that persons subject to immigration control are entitled to child benefit in prescribed circumstances. Paragraph 22 provides for the Treasury to make regulations allowing the backdating of entitlement to child benefit and guardian's allowance in certain circumstances when people who were subject to immigration control acquire refugee status.