The Child Benefit (General) and Child Tax Credit (Amendment) Regulations 2014

The Treasury, in exercise of the powers conferred by sections 142(2)(b) and 175(1) and (3) of, and paragraph 3 of Schedule 9 to, the Social Security Contributions and Benefits Act 1992and sections 138(1)(b) and 171(1) and (3) of, and paragraph 3 of Schedule 9 to, the Social Security Contributions and Benefits (Northern Ireland) Act 1992and now exercisable by them, and sections 8(4)(b), 65(1) and (7) and 67 of the Tax Credits Act 2002, make the following Regulations.