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Claritax News

Tax credits and child benefit regulations

23 Feb 2023

The Tax Credits and Child Benefit (Miscellaneous Amendments) Regulations 2023 (SI 2023/179) will come into force on 15 March 2023.

These technical regulations cover amendments to all of the following:

  • the Tax Credits (Definition and Calculation of Income) Regulations 2002;
  • the Working Tax Credit (Entitlement and Maximum Rate) Regulations 2002;
  • the Child Benefit and Guardian’s Allowance (Administration) Regulations 2003;
  • the Child Benefit and Guardian’s Allowance (Decisions and Appeals) Regulations 2003; and
  • the Child Benefit (General) Regulations 2006.

https://www.legislation.gov.uk/uksi/2023/179/contents/made

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