The Tax Credits (Coronavirus, Miscellaneous Amendments) Regulations 2020
These Regulations amend a number of statutory instruments in relation to tax credits (social security benefits which are administered by Her Majesty’s Commissioners for Revenue and Customs) in consequence of the establishment of the Coronavirus Job Retention Scheme (which was established under a direction given by the Chancellor of the Exchequer under sections 71 amd 76 of the Coronavirus Act 2020 (c. 7)).
Lifecycle
Department
Made
21 May 2020
—
In force
23 May 2020
Enabling power
The Treasury, in exercise of the powers conferred by sections 7(8), 10(2), 11(1) and (5), 65(1), (7) and (9) of the Tax Credits Act 2002, make regulations 1, 2 and 3 of these Regulations and the Commissioners for Her Majesty’s Revenue and Customs, in exercise of the powers conferred by sections 6 and 65(2), (7) and (9) of the Tax Credits Act 2002, and now exercisable by them, make regulations 1 and 4 of these Regulations.
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