Open at the publisher →
In force since 2023-10-27, as the publisher states.
Copy read on 2026-11-10. The page it was read from
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.
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4 provisions
Title and introductory text
This Statutory Instrument has been made in consequence of a defect in S.I. 2006/766 and is being issued free of charge to all known recipients of that Statutory Instrument.
2023 No. 1139
SOCIAL SECURITY
TAX CREDITS
The Child Benefit and Tax Credits (Miscellaneous Amendments) Regulations 2023
Made
at 10.00 a.m. on 26th October 2023
Laid before Parliament
at 12.15 p.m. on 26th October 2023
Coming into force
27th October 2023
The Treasury make these Regulations in exercise of the powers conferred by sections 146(3) and 175(1), (1A), (3) and (4) of the Social Security Contributions and Benefits Act 1992 and sections 142(3) and 171(1), (3) and (4) of the Social Security Contributions and Benefits (Northern Ireland) Act 1992, and now exercisable by them, and sections 7(8) and (9) and 65(1), (7) and (9) of the Tax Credits Act 2002.
Propose a change1 Citation and commencement
These Regulations may be cited as the Child Benefit and Tax Credits (Miscellaneous Amendments) Regulations 2023 and come into force on 27th October 2023.
Propose a change2 Amendment of the Child Benefit (General) Regulations 2006
(1) The Child Benefit (General) Regulations 2006 are amended as follows.
(2) In regulation 23 (circumstances in which person treated as not being in Great Britain)—
(a) in paragraph (2), for “Paragraphs (1) and (5) do” substitute “Paragraph (1) does”,
(b) in paragraph (3), omit “and paragraph (5) shall not apply”,
(c) omit paragraphs (5) to (7).
(3) In regulation 27 (circumstances in which person treated as not being in Northern Ireland)—
(a) in paragraph (2), omit “and paragraph (4) shall not apply”,
(b) omit paragraphs (4) to (6).
Propose a change3 Amendment of the Tax Credits (Definition and Calculation of Income) Regulations 2002
(1) The Tax Credits (Definition and Calculation of Income) Regulations 2002 are amended as follows.
(2) In regulation 10(2) (investment income), in Table 4 (payments in the calculation of investment income), at item 9—
(a) in column 1, after “ITTOIA)” insert “or under the Victims of Overseas Terrorism Compensation Scheme 2012 or any corresponding scheme established under section 47 of the Crime and Security Act 2010”,
(b) for the entry in column 2 substitute—
The amount to which no liability to income tax arises under section 732 of ITTOIA.
.
(3) In regulation 19 (general disregards in the calculation of income), in Table 6 (sums to be disregarded in the calculation of income), after item 43 insert—
44. An award of compensation made under the Victims of Overseas Terrorism Compensation Scheme 2012 or any corresponding scheme established under section 47 of the Crime and Security Act 2010.
.
Propose a change