Statutory Instruments
SOCIAL SECURITY
Made
8th July 2025
Laid before Parliament
10th July 2025
Coming into force
1st September 2025
The Treasury make these Regulations in exercise of the powers conferred by sections 142(2) and 175(1A), (3), (4) and (5) of the Social Security Contributions and Benefits Act 1992(1) and sections 138(2) and 171(1), (3), (4) and (5) of the Social Security Contributions and Benefits (Northern Ireland) Act 1992(2), now exercisable by them(3).
1992 c. 4. Section 142(2) was substituted by section 1(2) of the Child Benefit Act 2005 (c. 6) (“CBA 2005”). Section 175 was amended by paragraph 10 of Schedule 9 to the Local Government Finance Act 1992 (c. 14), paragraph 36 of Schedule 1 to the Social Security (Incapacity for Work) Act 1994 (c. 18), paragraph 29 of Schedule 3 to the Social Security (Transfer of Functions, etc.) Act 1999 (c. 2), Schedule 6 to the Tax Credits Act 2002 (c. 21) (“TCA 2002”) and Part 1 of Schedule 14 to the Welfare Reform Act 2012 (c. 5).
1992 c. 7. Section 138(2) was substituted by section 2(2) of the CBA 2005. Section 171 was amended by paragraph 5 of Schedule 4 to the TCA 2002, S.I. 1993/1579 (N.I. 8), S.I. 1994/1898 (N.I. 12) and S.I. 1999/671.
The powers under section 142(2) of the Social Security Contributions and Benefits Act 1992 were transferred to the Treasury by section 1(2) of the CBA 2005 and the powers under section 138(2) of the Social Security Contributions and Benefits (Northern Ireland) Act 1992 were transferred to the Treasury by section 2(2) of the CBA 2005.