The Tax Credits and Guardian’s Allowance Up-rating etc. Regulations 2017

These Regulations amend the Working Tax Credit (Entitlement and Maximum Rate) Regulations 2002 (S.I. 2002/2005); the Child Tax Credit Regulations 2002 (S.I. 2002/2007); the Social Security Contributions and Benefits Act 1992 (c. 4); and the Social Security Contributions and Benefits (Northern Ireland) Act 1992 (c. 7).

Lifecycle

Department

Made

15 Mar 2017

—

Comes into force

TBC

Enabling power

The Treasury make the following Regulations in the exercise of the powers conferred by sections 9, 11, 65(1) and 67 of the Tax Credits Act 2002, sections 150(2)(a), (5), (9), and (10)(a)(i) of the Great Britain Administration Act, and sections 132(1) of the Northern Ireland Administration Act and now exercisable by them.

DocumentsOpen on legislation.gov.uk →

Instrument

application/pdf · 16 Mar 2017 · 40 KB

Explanatory Memorandum

UK Explanatory Memorandum

application/pdf · 15 Mar 2017 · 37 KB