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In this section:

• Statutes
• Statutory instruments
  • Original
  • Up-rating and amending
  • Consolidated
• Case law

Tax Credits: Statutory instruments - Up-rating and amending legislation

Below are all original up-rating and amending tax credit legislation.

• Uprating Regulations
• Miscellaneous Amendment Regulations
• Amendments to the Working Tax Credit (Entitlement & Maximum Rate) Regulations 2002
• Amendments to the Child Tax Credit Regulations 2002
• Amendments to the Tax Credits (Claims and Notification) Regulations 2002
• Amendments to the Tax Credits (Definition and Calculations of Income) Regulations 2002
• Amendments to the Tax Credits (Appeals) Regulations 2002
• Amendments to the Tax Credits (Residence) Regulations 2003
• Amendments to Working Tax Credits (Payment by Employers) Regulations
• Amendments to the First-tier Tribunal and Upper Tribunal rules and procedures
• Commencement Orders
• Other Amendment Regulations

They are displayed here in chronological order.

Uprating Regulations -

• Tax Credits Up-rating Regulations 2012 (SI.No.849/2012)
   
• Tax Credits Up-rating Regulations 2011 (SI.No.1035/2011)

• Tax Credits Uprating Regulations 2010 (SI.No.981/2010)
   
• Tax Credits Uprating Regulations 2009 (SI.No.800/2009)
   
• Tax Credits Uprating Regulations 2008 (SI.No.796/2008)
   
• Tax Credits Uprating Regulations 2007 (SI.No.828/2007)
   
• Tax Credits Uprating Regulations 2006 (SI.No.963/2006)
   
• Tax Credits Uprating Regulations 2005 (SI.No.681/2005)
   
• Tax Credits Uprating Regulations 2004 (SI.No.941/2004)

Miscellaneous Amendment Regulations -

• Tax Credits (Miscellaneous Amendments) Regulations 2012 (SI.No.848/2012)

• Tax Credits (Miscellaneous Amendments) Regulations 2011 (SI.No.721/2011)

• Social Security (Miscellaneous Amendments) Regulations 2011 (SI.No.674/2011)

• Tax Credits (Miscellaneous Amendments) (No. 3) Regulations 2010 (SI.No.2914/2010)

• Tax Credits (Miscellaneous Amendments) (No.2) Regulations 2010 (SI.No.2494/2010)

• Tax Credits (Miscellaneous Amendments) Regulations 2010 (SI.No.751/2010)
   
• Tax Credits (Miscellaneous Amendments No.2) Regulations 2009 (SI.No.2887/2009)
   
• Tax Credits (Miscellaneous Amendments) Regulations 2009 (SI.No.697/2009)
   
• Tax Credits (Miscellaneous Amendments No.2) Regulations 2008 (SI.No.2169/2008)
   
• Tax Credits (Miscellaneous Amendments) Regulations 2008 (Si.No.604/2008)
   
• Tax Credits (Miscellaneous Amendments) Regulations 2007 (SI.No.824/2007)
   
• Tax Credits (Miscellaneous Amendments) Regulations 2006 (SI.No.766/2006)

• Tax Credits (Miscellaneous Amendments No.3) Regulations 2004 (SI.No.2663/2004)

• Tax Credits (Miscellaneous Amendments No.2) Regulations 2004 (SI.No.1241/2004)
   
• Tax Credits (Miscellaneous Amendments) Regulations 2004 (SI.No.762/2004)

• Tax Credits (Miscellaneous Amendments No.2) Regulations 2003 (SI.No.2815/2003)
   
• Tax Credits (Miscellaneous Amendments) (Northern Ireland) Regulations 2003 (SI.No.45/2003)

• Tax Credits (Miscellaneous Amendments) Regulations 2003 (SI.No.44/2003)

Amendments to the Working Tax Credit (Entitlement & Maximum Rate) Regulations 2002 -

• WTC (EMR) (Amendment) Regulations 2010 (SI.No.918/2010)
   
• WTC (EMR) (Amendment) Regulations 2009 (SI.No.1829/2009)
   
• WTC (EMR) (Amendment No.2) Regulations 2007 (SI.No.2479/2007)
   
• WTC (EMR) (Amendment) Regulations 2007 (SI.No.968/2007)
   
• WTC (EMR) (Amendment) Regulations 2005 (SI.No.769/2005)
   
• WTC (EMR) (Amendment) Regulations 2004 (SI.No.1276/2004)
   
• WTC (EMR) (Amendment) Regulations 2003 (SI.No.701/2003)

Amendments to the Child Tax Credit Regulations 2002 -

• CTC (Amendment) Regulations 2007 (SI.No.2151/2007)
   
• CTC (Amendment No.2) Regulations 2006 (SI.No.1163/2006)

• Child Tax Credit (Amendment No.2) Regulations 2006 (SI.No.963/2006)

• CTC (Amendment) Regulations 2003 (SI.No.738/2003)

Amendments to the Tax Credits (Claims and Notification) Regulations 2002 -

• TC (C&N) (Amendment) Regulations 2006 (SI.No.2689/2006)
   
• TC (C&N) (Amendment) Regulations 2003 (SI.No.3240/2003)
   
• TC (C&N and Payments by the Board) (Amendment) Regulations 2003 (SI.No.723/2003)

Amendments to the Tax Credits (Definition and Calculations of Income) Regulations 2002 -

• TC (DCI) (Amendment) Regulations 2007 (SI.No.1305/2007)
   
• TC (DCI) (Amendment) Regulations 2003 (SI.No.732/2003)

Amendments to the Tax Credits (Appeals) Regulations 2002 -

• TC (Appeals) (Amendment) Regulations 2004 (SI.No.372/2004)

Amendments to the Tax Credits (Residence) Regulations 2003 -

• TC (Residence) (Amendments) Regulations 2004 (SI.No.1243/2004)

Amendments to Working Tax Credits (Payment by Employers) Regulations -

• Tax Credit (Payment by Employers, etc.) (Amendment) Regulations 2005 (SI.No.2200/2005)

• Working Tax Credit (Payment by Employers) (Amendment) Regulations 2003 (SI.No.715/ 2003)

Commencement Orders -

• TCA 2002 (Commencement No. 4, Transitional Provisions and Savings) (Amendment) Order 2005 (SI.No.1106/2005)
   
• TCA 2002 (Commencement No. 4, Transitional Provisions and Savings) Order 2003 (SI.No.962/2003)
   
• TCA 2002 (Commencement No. 3 and Transitional Provisions and Savings) Order 2003  (SI.No.938/2003)
   
• TCA 2002 (Commencement No 2) Order 2003 (SI.No.392/2003)
   
• Tax Credits (Claims) (Transitional Provision) (Amendment) Order 2002 (SI.No.2158/2002)
   
• TCA 2002 (Commencement No 1) Order 2002 (SI.No.1727/2002)

Amendments to the First-tier Tribunal and Upper Tribunal rules and procedures -

• Tribunal Procedure (Amendment No.3) Rules 2010 (SI.No. 2653/2010)

• Tribunal Procedure (Upper Tribunal) (Amendment) Rules 2010 (SI.No. 747/2010)

• Tribunal Procedure (Amendment No.2) Rules 2010 (SI.No.44/2010)

• Tribunal Procedure (Amendment) Rules 2010 (SI.No.43/2010)

• First-tier and Upper Tribunal (Chambers) (Amendment) Order 2010 (SI.No.40/2010)

• Tribunal Procedure (Amendment No.2) Rules 2009 (SI.No.1975/2009)

• First-tier Tribunal and Upper Tribunal (Chambers) (Amendment No.3) Order 2009 (SI.No.1590/2009)

• First-tier Tribunal and Upper Tribunal (Chambers) (Amendment No.2) Order 2009 (SI.No.1021/2009)

• Tribunal Procedure (Amendment) Rules 2009 (SI.No.274/2009)

• First-tier Tribunal and Upper Tribunal (Chambers) (Amendment) Order 2009 (SI.No.196/2009)

Other Amendment Regulations -

• Tax Credits (Approval of Child Care Providers) (Wales) (Amendment) Scheme 2011 (SI.No.993/2011)
   
• Education (Residential Trips) (Prescribed Tax Credits) (England) (Amendment) Regulations 2011 (SI.No. 730/2011)

• Education (Free School Lunches) (Prescribed Tax Credits) (England) (Amendment) Order 2011 (SI.No. 728/2011)

• Education (Free School Lunches) (Prescribed Tax Credits) (Wales) (Amendment) Order 2011 (SI.No. 710/2011)

• Tax Credits (Approval of Child Care Providers) (Wales) (Amendment) Scheme 2008 (SI.No.2687/2008)

• Education (Residential Trips) (Prescribed Tax Credits) (England) (Amendment) Regulations 2005 (SI.No.1014/2005)

• Social Security (Tax Credits) Amendment regulations 2005 (SI.No.2294/2005)

Updated 19 March 2012

New additions -

Tax Credits (Miscellaneous Amendments) Regulations 2012 (SI.No.848/2012) - new regulations make provision in relation to miscellaneaous amendments to tax credits legislation, including changing the qualification rules for working tax credit so that couples with children must work 24 hours a week between them, with one partner working at least 16 of those hours.

Tax Credits Up-rating Regulations 2012 (SI.No.849/2012) - new regulations that provide for the new child tax credit and working tax credit rates in force from 6 April 2012

Tax Credits (Approval of Child Care Providers) (Wales) (Amendment) Scheme 2011 (SI.No.993/2011) - new regulations in Wales in relation to the approval of child care providers for tax credit purposes.

Social Security (Miscellaneous Amendments) Regulations 2011 (SI.No.674/2011) - new regulations that simplify the income-related benefit rules by removing the overlap between when payments of working tax credit and working tax credit run-on are treated as made, and ensure that the date working tax credit income is treated as paid is determined in the same way as for other types of income.

Amendments to the First-tier Tribunal and Upper Tribunal rules and procedures - new regulations added.

Tax Credits (Miscellaneous Amendments) (No. 3) Regulations 2010 - new regulations in relation to claimants being able to change the frequency of their payments; the new entitlement to working tax credit for those aged 60 or over working 16 hours or more a week; and changes to the Claims and Notifications Regulations.

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