The Tax Credits, Child Benefit and Guardian’s Allowance Up-rating Regulations 2024
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Title and introductory text
2024 No. 247 SOCIAL SECURITY TAX CREDITS The Tax Credits, Child Benefit and Guardian’s Allowance Up-rating Regulations 2024 Made 29th February 2024 Coming into force in accordance with regulation 1(2) and (3) Following a review under section 41(1) of the Tax Credits Act 2002 in the year 2023-24 of the amounts specified in section 41(2) of that Act, the Treasury have determined that Regulations should be made prescribing increases to those amounts. Following a review of the sums specified in section 150(1)(a)(i) and (1)(i) of the Social Security Administration Act 1992 in the tax year 2023-24, the Treasury have determined that the general level of prices in Great Britain is greater at the end of the period under review than it was at the beginning. These Regulations make provision under section 150 of the Social Security Administration Act 1992 and make corresponding provision for Northern Ireland in accordance with section 132(1) of the Social Security Administration (Northern Ireland) Act 1992. A draft of these Regulations was laid before Parliament in accordance with section 66(1) and (2)(a) of the Tax Credits Act 2002, sections 150(2) and 190(1) of the Social Security Administration Act 1992, and section 166(10A) of the Social Security Administration (Northern Ireland) Act 1992, and approved by a resolution of each House of Parliament. The Treasury make the following Regulations in exercise of the powers conferred by sections 7, 9, 11, 13, 65(1) and 67 of the Tax Credits Act 2002, section 150(2), (5), (9) and (10)(a)(i) of the Social Security Administration Act 1992, and section 132(1) of the Social Security Administration (Northern Ireland) Act 1992 and now exercisable by them.
Title and introductory text
2024 No. 247 SOCIAL SECURITY TAX CREDITS The Tax Credits, Child Benefit and Guardian’s Allowance Up-rating Regulations 2024 Made 29th February 2024 Coming into force in accordance with regulation 1(2) and (3) Following a review under section 41(1) of the Tax Credits Act 2002 in the year 2023-24 of the amounts specified in section 41(2) of that Act, the Treasury have determined that Regulations should be made prescribing increases to those amounts. Following a review of the sums specified in section 150(1)(a)(i) and (1)(i) of the Social Security Administration Act 1992 in the tax year 2023-24, the Treasury have determined that the general level of prices in Great Britain is greater at the end of the period under review than it was at the beginning. These Regulations make provision under section 150 of the Social Security Administration Act 1992 and make corresponding provision for Northern Ireland in accordance with section 132(1) of the Social Security Administration (Northern Ireland) Act 1992. A draft of these Regulations was laid before Parliament in accordance with section 66(1) and (2)(a) of the Tax Credits Act 2002, sections 150(2) and 190(1) of the Social Security Administration Act 1992, and section 166(10A) of the Social Security Administration (Northern Ireland) Act 1992, and approved by a resolution of each House of Parliament. The Treasury make the following Regulations in exercise of the powers conferred by sections 7, 9, 11, 13, 65(1) and 67 of the Tax Credits Act 2002, section 150(2), (5), (9) and (10)(a)(i) of the Social Security Administration Act 1992, and section 132(1) of the Social Security Administration (Northern Ireland) Act 1992 and now exercisable by them.
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