Social Security (Tax Credits) Amendment Regulations 2005 come into force

Implementation date: 8 September 2005

The Regulations amend the Social Security (Working Tax Credit and Child Tax Credit) (Consequential Amendments) Regulations 2003. They make provision in connection with the abolition of the special amounts and premia in income support and jobseeker's allowance for those with responsibility for children and young persons. Such amounts and premia are replaced by child tax credit under the Tax Credits Act 2002. The amendments ensure that, during the transitional period, no new awards of such amounts and premia are made except to existing claimants who already have an amount in respect of a child or young person included in their applicable amount. The Regulations can be viewed on the OPSI website.