The Child Benefit and Tax Credits (Miscellaneous Amendments) Regulations 2023

The Treasury make these Regulations in exercise of the powers conferred by sections 146(3) and 175(1), (1A), (3) and (4) of the Social Security Contributions and Benefits Act 1992and sections 142(3) and 171(1), (3) and (4) of the Social Security Contributions and Benefits (Northern Ireland) Act 1992, and now exercisable by them, and sections 7(8) and (9) and 65(1), (7) and (9) of the Tax Credits Act 2002.