The Tax Credits and Child Benefit (Miscellaneous Amendments) Regulations 2016

Statutory Instruments

2016 No. 360

Social Security

Tax Credits

The Tax Credits and Child Benefit (Miscellaneous Amendments) Regulations 2016

Made

14th March 2016

Laid before Parliament

15th March 2016

Coming into force

6th April 2016

The Treasury, in exercise of the powers conferred upon them by sections 7(8) and (9), 8(2), 12(4), 65(1) and (7) and 67(1) of the Tax Credits Act 2002(2) and the powers conferred by sections 142(2) and 175 of, and paragraph 1 of Schedule 9 to, the Social Security Contributions and Benefits Act 1992(3) and sections 138(2) and 171 of, and paragraph 1(1) of Schedule 9 to, the Social Security Contributions and Benefits (Northern Ireland) Act 1992(4) and now exercisable by them(5), and the Commissioners for Her Majesty’s Revenue and Customs, in exercise of the powers conferred by sections 29(4), 65(2) and (7) and 67(6) of the Tax Credits Act 2002, make the following Regulations:

(1)

See the definition of “prescribed”.

(2)

2002 c.21.

(3)

1992 c.4; section 142 was substituted by the Child Benefit Act 2005 (c.4), section 1(2); paragraph 1 of Schedule 9 was amended by the Child Benefit Act 2005, Schedule 1, paragraphs 1 and 17(1) and (2).

(4)

1992 c.7; section 138 was substituted by the Child Benefit Act 2005 (c.4), section 2(2); paragraph 1 of Schedule 9 was amended by the Child Benefit Act 2005, Schedule 1, paragraphs 27 and 43(2)(a) and S.I. 1998/1504, Schedule 5, paragraph 40.

(5)

The powers of the Secretary of State under paragraph 1 of Schedule 9 to the Social Security Contributions and Benefits Act 1992 were transferred to the Treasury by section 49(1)(b) of the Tax Credits Act 2002. The powers of the Department for Social Development in Northern Ireland under paragraph 1(1) of Schedule 9 to the Social Security Contributions and Benefits (Northern Ireland) Act 1992 were transferred to the Treasury by section 49(2)(b) of the Tax Credits Act 2002.

(6)

See the definitions of “the Board” and “prescribed”. The functions of the Commissioners of Inland Revenue under section 29(4) (read with sections 65 and 67) were transferred to the Commissioners for Her Majesty’s Revenue and Customs by section 5 of the Commissioners for Revenue and Customs Act 2005 (c.11). Section 50(1) of that Act provides that, in so far as is 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.