The Child Benefit (General) and Child Tax Credit (Amendment) Regulations 2014

Document Number:2014 No. 1231
Coming into force:Coming into force on the 04/06/2014
 
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Statutory InstrumentsSocial SecurityTax CreditsMade12 th May 2014Laid before Parliament14 th May 2014Coming into force4 th June 2014The Treasury, in exercise of the powers conferred by sections 142(2)(b) and 175(1) and (3) of, and paragraph 3 of Schedule 9 to, the Social Security Contributions and Benefits Act 1992(1) and sections 138(1)(b) and 171(1) and (3) of, and paragraph 3 of Schedule 9 to, the Social Security Contributions and Benefits (Northern Ireland) Act 1992(2) and now exercisable by them(3) , and sections 8(4)(b) , 65(1) and (7) and 67 of the Tax Credits Act 2002(4) , make the following Regulations. Citation and commencement1.  These Regulations may be cited as the Child Benefit (General) and Child Tax Credit (Amendment) Regulations 2014 and come into force on 4 th June 2014. Amendment of the Child Benefit (General) Regulations 20062.  (1)  The Child Benefit (General) Regulations 2006(5) are amended as follows. (2) In regulation 1(3) (citation, commencement and interpretation)— (a) in the definition of “approved training”— (i) for sub-paragraph (c) , substitute— “(c) in relation to Scotland, known as “Employability Fund activity”; or”, and (ii) for sub-paragraph (d) , substitute— “(d) in relation to Northern Ireland, known as “Training for Success” including “Programme Led Apprenticeships”, the “Pathways for Young People” element of “Pathways for Success” or the “Collaboration and Innovation Programme”;”, (b) in the definition of “full-time education”, after “full-time education” insert “except in regulation 3(2)(ab)”. (3) In regulation 3(2) (education and training condition)— (a) after sub-paragraph (a) insert— “(ab) is being provided with “appropriate full-time education” in England within section 4 (appropriate full-time education or training) of the Education and Skills Act 2008 , which is not— (i) a course in preparation for a degree, a diploma of higher education, a higher national certificate, a higher national diploma, a teaching qualification, any other course which is of a standard of Edexcel, a general certificate of education (advanced level) , or Scottish national qualifications at higher or advanced higher level; (ii) provided by virtue of his employment or any office held by him;”, (b) in sub-paragraph (b) for “paragraph (a)” substitute “paragraph (a) or (ab)”. (4) In regulation 3(4) for “paragraph (2)(a)” substitute “paragraph (2)(a) , (2)(ab)”. Amendment of the Child Tax Credit Regulations 20023.  (1)  The Child Tax Credit...

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