SI 2019/364 - The Tax Credits, Child Benefit and Childcare Payments (Miscellaneous Amendments) Regulations 2019

Released 27 February 2019

SI 2019/364 makes miscellaneous amendments to various regulations governing tax credits and childcare from 21 March 2019.

The Tax Credits, Child Benefit and Childcare Payments (Miscellaneous Amendments) Regulations 2019 amend a number of regulations governing tax credits and childcare payments, including:

the Working Tax Credit (Entitlement and Maximum Rate) Regulations 2002 (SI 2002/2005);

the Tax Credits (Definition and Calculation of Income) Regulations 2002 (SI 2002/2006);

the Child Tax Credit Regulations 2002 (SI 2002/2007);

the Tax Credits (Claims and Notifications) Regulations 2002 (SI 2002/2014);

the Tax Credits Regulations 2002 (SI 2002/3036);

the Tax Credits (Residence) Regulations 2003 (SI 2003/654);

the Tax Credits (Official Error) Regulations 2003 (SI 2003/692);

the Tax Credits (Polygamous Marriages) Regulations 2003 (SI 2003/742); and

the Childcare Payments Regulations 2015 (SI 2015/522).

The amendments replace out of date references to Northern Ireland Government Departments and the Library Boards as a consequence of transfers of functions; make provision for what is permitted overseas childcare for the purposes of entitlement to tax credits; remove references to payments no longer made; make provision for calculating income for the purposes of entitlement to tax credits, and make immigration related changes. The amendments come into force on 21 March 2019.

The document is available here.

0
Be the first to vote
Subscribe