These Regulations are made in consequence of section 1(1)(a) of the Tax Credits Act 2002 (“the 2002 Act”) which relates to the introduction of a child tax credit and of sections 1(3)(e) and 60 of, and Schedule 6 to, the 2002 Act, insofar as they repeal provisions of the Social Security Contributions and Benefits (Northern Ireland) Act 1992 and the Social Security Administration (Northern Ireland) Act 1992 which relate to the payment of certain increases in respect of children in certain benefits.
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