These Regulations make changes in relation to various social security benefits as a consequence of the restrictions on entitlement to child tax credit and the child element of universal credit provided for in sections 13 and 14 of the Welfare Reform and Work Act 2016 (c. 7) (the “2016 Act”). The universal credit changes include exceptions from those restrictions, transitional arrangements and a minor consequential amendment. The Regulations also make consequential changes in relation to housing benefit, income support and jobseekers allowance.