Correction Slip 1
These Regulations amend social security and tax credits legislation to reflect the United Kingdom’s transition to trade and continuity agreements (“TCAs”) which replace association agreements concluded with third countries under Article 217 of the Treaty on the Functioning of the European Union which provide for equal treatment or for receipt of family allowances (“Association Agreements”), as a consequence of the United Kingdom’s exit from the European Union.
Lifecycle
Department
Made
09 Dec 2020
—
In force
01 Jan 2021
Enabling power
The Treasury, in exercise of the powers conferred by sections 146(3), 147(1) and 175(3) and (4) of the Social Security Contributions and Benefits Act 1992, sections 142(3), 143(1) and 171(3) and (4) of the Social Security Contributions and Benefits (Northern Ireland) Act 1992, now exercisable by them, section 115(3), (4) and (5) of the Immigration and Asylum Act 1999, and sections 3(7), 42, 65(1) (7) and (9) and 67 of the Tax Credits Act 2002make regulation 1 but only to the extent that it relates to child benefit and child tax credit, regulation 2 to the extent that it relates to child benefit and regulations 3, 4, 5 and 6 and the Secretary of State, in exercise of the powers conferred by sections 115(3) and (4), 166(3) and 167 of the Immigration and Asylum Act 1999and section 175(3) of the Social Security and Contributions and Benefits Act 1992makes regulation 1 to the extent that it does not relate to child benefit and child tax credit and regulation 2 to the extent that it does not relate to child benefit.
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