
1 
These Regulations may be cited as the Child Benefit and Tax Credits (Miscellaneous Amendments) Regulations 2023 and come into force on 27th October 2023.
2 

(1) The Child Benefit (General) Regulations 2006 are amended as follows.
(2) In regulation 23 (circumstances in which person treated as not being in Great Britain)—
(a) in paragraph (2), for “Paragraphs (1) and (5) do” substitute “Paragraph (1) does”,
(b) in paragraph (3), omit “and paragraph (5) shall not apply”,
(c) omit paragraphs (5) to (7).
(3) In regulation 27 (circumstances in which person treated as not being in Northern Ireland)—
(a) in paragraph (2), omit “and paragraph (4) shall not apply”,
(b) omit paragraphs (4) to (6).
3 

(1) The Tax Credits (Definition and Calculation of Income) Regulations 2002 are amended as follows.
(2) In regulation 10(2) (investment income), in Table 4 (payments in the calculation of investment income), at item 9—
(a) in column 1, after “ITTOIA)” insert “or under the Victims of Overseas Terrorism Compensation Scheme 2012 or any corresponding scheme established under section 47 of the Crime and Security Act 2010”,
(b) for the entry in column 2 substitute—“The amount to which no liability to income tax arises under section 732 of ITTOIA.”.
(3) In regulation 19 (general disregards in the calculation of income), in Table 6 (sums to be disregarded in the calculation of income), after item 43 insert—“
44. 
An award of compensation made under the Victims of Overseas Terrorism Compensation Scheme 2012 or any corresponding scheme established under section 47 of the Crime and Security Act 2010.”.
Scott Mann
Andrew Stephenson
Two of the Lords Commissioners of His Majesty's Treasury
At 10.00 a.m. on 26th October 2023