The Child Benefit and Tax Credits (Miscellaneous Amendments) Regulations, SI 2023/1139, amend tax credits legislation to make sure that compensation payments made under the Victims of Overseas Terrorism Compensation Scheme 2012, or corresponding scheme, are disregarded from income for the purposes of calculating entitlement to tax credits. The regulations also amend the rules on child benefit to make sure individuals arriving in the UK from areas affected by conflict can access the benefit from arrival. The regulations came into force on 27 October 2023.
The Child Benefit and Tax Credits (Miscellaneous Amendments) Regulations, SI 2023/1139, amend tax credits legislation to make sure that compensation payments made under the Victims of Overseas Terrorism Compensation Scheme 2012, or corresponding scheme, are disregarded from income for the purposes of calculating entitlement to tax credits. The regulations also amend the rules on child benefit to make sure individuals arriving in the UK from areas affected by conflict can access the benefit from arrival. The regulations came into force on 27 October 2023.