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Statutory Instruments
Social Security
Tax Credits
Made
21st April 2021
Laid before Parliament
22nd April 2021
Coming into force
13th May 2021
1999 c. 33. Section 115 was relevantly amended by paragraph 21 of Schedule 4 to the Tax Credits Act 2002 (c. 21). Section 115(5) defines “prescribed” in relation to child benefit as meaning “prescribed by regulations made by the Treasury”.
1992 c. 4. Section 175(3) is applied by virtue of section 115(7) of the Immigration and Asylum Act 1999 (c. 33).
2002 c. 21. Part 1 of the Tax Credits Act 2002 was repealed by Part 1 of Schedule 14 to the Welfare Reform Act 2012 (c. 5) subject to savings provided for in article 3 of S.I. 2019/167 (C. 6).
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