uksi/2023/1139 — The Child Benefit and Tax Credits (Miscellaneous Amendments) Regulations 2023

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 . Citation and commencement 1 These Regulations may be cited as the Child Benefit and Tax Credits (Miscellaneous Amendments) Regulations 2023 and come into force on 27th October 2023. Amendment of the Child Benefit (General) Regulations 2006 2 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). Amendment of the Tax Credits (Definition and Calculation of Income) Regulations 2002 3 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. . Scott Mann Andrew Stephenson Two of the Lords Commissioners of His Majesty's Treasury At 10.00 a.m. on 26th October 2023 Explanatory Note (This note is not part of the Regulations) These Regulations amend child benefit and tax credits legislation. Regulation 1 provides for citation and commencement. Regulation 2 amends regulations 23 and 27 of the Child Benefit (General) Regulations 2006 ( S.I. 2006/223 ) (“ the ChB Regulations ”). Regulation 23 of the ChB Regulations sets out the circumstances in which a person is treated as not being in Great Britain for the purposes of entitlement to child benefit. In particular paragraph (5) sets out a 3-month residence requirement, paragraph (6) provides exceptions to this requirement and paragraph (7) contains interpretative provision, for the purposes of paragraph (6)(e). Regulation 2(2) of these Regulations revokes paragraphs (5) to (7) of regulation 23 of the ChB Regulations. Paragraphs (4) to (6) of regulation 27 of the ChB Regulations make identical provision in respect of Northern Ireland. Regulation 2(3) of these Regulations revokes paragraphs (4) to (6) of regulation 27 of the ChB Regulations. Regulation 3 amends Table 4 in regulation 10 and Table 6 in regulation 19 of the Tax Credits (Definition and Calculation of Income) Regulations 2002 ( S.I. 2002/2006 ). Regulation 3(2)(a) inserts wording into column 1 of item 9 of Table 4 in regulation 10. Regulation 3(3) inserts new entry 44 into Table 6 in regulation 19. This provides that awards and annuity payments under an award of compensation made under the Victims of Overseas Terrorism Compensation Scheme 2012 are to be disregarded in calculating income for the purposes of tax credits. Regulation 3(2)(b) corrects an error in column 2 of item 9 of Table 4 in regulation 10. A full impact assessment has not been produced for this instrument as no impact on the private and voluntary sector is foreseen,