SI 2021/1286 – The Tax Credits and Child Benefit (Miscellaneous Amendments) Regulations 2021

Released 18 November 2021

SI 2021/1286 amends tax credits regulations to include reference to Scottish disability assistance and other new schemes from 9 December 2021.

The Tax Credits and Child Benefit (Miscellaneous Amendments) Regulations 2021 amend a number of statutory instruments in relation to tax credits and child benefit to include reference to Scottish disability assistance; the scheme known as the ‘Household Support Fund’, and the new ‘No One Left Behind’ training scheme being introduced by the Scottish government. Regulations amended include:

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 Child Benefit (General) Regulations 2006 (SI 2006/223).

The regulations come into force on 9 December 2021.

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