The Treasury, in exercise of the powers conferred by sections 142(2), 147(1) and 175 of the Social Security Contributions and Benefits Act 1992(), sections 138(2) and 143(1) of the Social Security Contributions and Benefits (Northern Ireland) Act 1992(), and sections 10(2), 12(3) and (4), 65(1) and (7) and 67 of the Tax Credits Act 2002(), make regulations 1, 4, 5, 7 and 8 and the Commissioners for Her Majesty’s Revenue and Customs in exercise of the powers conferred by sections 21(1), 22(2) and (3), 79(2A) and (4) and 84 of the Social Security Act 1998(), articles 2, 21(1), 22(2) and (3) and 74(2A) of the Social Security (Northern Ireland) Order 1998(), section 5(1)(i), (2)(a) and (g) of the Social Security Administration Act 1992(), section 5(1)(j), (2)(a) and (g) of the Social Security Administration (Northern Ireland) Act 1992() sections 4(1)(b), 6, 65(2) and (7) and section 67 of the Tax Credits Act 2002 make regulations 1, 2, 3 and 6.