
1 

(1) These Regulations may be cited as the Social Security and Tax Credits (Miscellaneous and Coronavirus Amendments) Regulations 2021 and come into force on 13th May 2021.
(2) Regulations 2 and 3 have effect in relation to claims for child benefit made on or after 13th May 2021.
2 

(1) The Social Security (Immigration and Asylum) Consequential Amendments Regulations 2000 are amended as follows.
(2) In regulation 2 (persons not excluded from specified benefits under section 115 of the Immigration and Asylum Act 1999), for paragraph (3A) substitute—“
(3A) For the purposes of entitlement to child benefit under the Contributions and Benefits Act, a person—
(a) who is lawfully working in Great Britain; and
(b) who is a national of a State with which the United Kingdom has concluded an agreement which replaces, in whole or in part, an agreement under Article 217 of the Treaty on the Functioning of the European Union which makes provision for the receipt of family allowances for members of their family who are legally resident in the United Kingdom,
is a person to whom section 115 of the Act does not apply.”.
3 

(1) In so far as they relate to child benefit, the Social Security (Immigration and Asylum) Consequential Amendments Regulations (Northern Ireland) 2000 are amended as follows.
(2) In regulation 2 (persons not excluded from specified benefits under section 115 of the Act), for paragraph (3A) substitute—“
(3A) For the purposes of entitlement to child benefit under the Contributions and Benefits Act, a person—
(a) who is lawfully working in Northern Ireland; and
(b) who is a national of a State with which the United Kingdom has concluded an agreement which replaces, in whole or in part, an agreement under Article 217 of the Treaty on the Functioning of the European Union which makes provision for receipt of family allowances for members of their family who are legally resident in the United Kingdom,
is a person to whom section 115 of the Act does not apply.”.
4 

(1) The Tax Credits (Definition and Calculation of Income) Regulations 2002 are amended as follows.
(2) In table 6 of regulation 19 (general disregards in the calculation of income), after item 40 insert—“
41. A payment made under the Covid-19 support scheme: working households receiving tax credits.”.
David Rutley
Maggie Throup
Two of the Lords Commissioners of Her Majesty’s Treasury
21st April 2021