http://www.legislation.gov.uk/uksi/2022/1208/regulation/2/made
The Tax Credits Act 2002 (Additional Payments Modification and Disapplication) Regulations 2022
en
King's Printer of Acts of Parliament
2022-11-21
SOCIAL SECURITY
These Regulations are made in exercise of the powers in section 6(5), 6(6) and 10(1) of the Social Security (Additional Payments) Act 2022 (c. 38) (“SSAPA”). This is the first exercise of these powers. These Regulations modify the Tax Credit Act 2002 (c. 21) (“TCA 2002”) to create a distinct recovery mechanism for His Majesty’s Revenue and Customs (“HMRC”) to recover additional payments made under section 1(2) or 4(1) or (2) of SSAPA where it is determined that a person has received a payment of the additional payment, to which they were not entitled.
Modification and disapplication of the Tax Credits Act 20022
The Tax Credits Act 20022 is modified as follows.