Social Security Citation and commencement 1 These Regulations may be cited as the Tax Credits and Child Benefit (Miscellaneous Amendments) Regulations 2022 and will come into force on 9th June 2022. Amendment of the Child Benefit and Guardian’s Allowance (Decisions and Appeals) Regulations 2003 2 1 The Child Benefit and Guardian’s Allowance (Decisions and Appeals) Regulations 2003 are amended as follows . 2 In regulation 18 (suspension in prescribed cases), at paragraph (2)— a for the “.” at the end of sub-paragraph (e) substitute “;” ; and b after sub-paragraph (e) insert— f no details of a bank account or other account have been provided by a person who is in receipt of the benefit or allowance by means other than a direct credit transfer and that person has been requested by the Board under regulation 23 of the Child Benefit and Guardian’s Allowance (Administration) Regulations 2003 to provide details of an account into which the benefit or allowance can be paid. . 3 In regulation 19 (provision of information or evidence), at paragraph (1)— a for the “.” at the end of sub-paragraph (b) substitute “; or” ; and b after sub-paragraph (b) insert— c suspended under regulation 18. . Amendment of the Child Benefit and Guardian’s Allowance (Administration) Regulations 2003 3 1 The Child Benefit and Guardian’s Allowance (Administration) Regulations 2003 are amended as follows. 2 In regulation 23 (Information to be given and changes to be notified), after paragraph (3), insert— 3A Where a person is in receipt of a benefit or allowance by means other than a direct credit transfer, in accordance with regulation 17, that person must, if required, within such time as the Board may determine, provide details of a bank or other account to which payment can be made. . Amendment of the Child Benefit (General) Regulations 2006 4 1 The Child Benefit (General) Regulations 2006 are amended as follows. 2 In regulation 7 (Qualifying young person: terminal dates)— a in paragraph (2)— i for all the text before “Case 1” substitute— 2 The condition is that the period found in accordance with Cases 1 and 2 has not expired in that person’s case , and ii omit the text from “Case 3” to “that person attains that age.”; and b omit paragraph (4). Amendment of the Working Tax Credit (Entitlement and Maximum Rate) Regulations 2002 5 1 The Working Tax Credit (Entitlement and Maximum Rate) Regulations 2002 are amended as follows. 2 In regulation 4 (Entitlement to basic element of Working Tax Credit: qualifying remunerative work) at paragraph (1A)— a omit sub-paragraph (c); b omit sub-paragraph (da). 3 Omit regulation 7D(3) (Ceasing to undertake work or working for less than 16, 24 or 30 hours per week). 4 Omit regulation 7E (Alteration in hours worked due to coronavirus). 5 In regulation 10 (30 hour element)— a in paragraph (1), omit the words “, except where paragraph (4) applies”, and b omit paragraphs (4) and (5). 6 In regulation 14 (Child care element)— a in paragraph (1A)(d), for “Article 5(3)(d) of the Tax Credits (Approval of Child Care Providers)(Wales) Scheme 2007” substitute, “Article 5(2)(d) of The Approval of Home Childcare Providers (Wales) Scheme 2021 ”; b in paragraph (1B)(c), in the definition of “foster parent”— i in the definition for England in sub-paragraph (i), for “the Fostering Services Regulations 2002” substitute “the Care Planning, Placement and Case Review (England) Regulations 2010 ” ; ii in the definition for Wales in sub-paragraph (ii) for “the Fostering Service (Wales) Regulations 2003”, substitute “the Care Planning, Placement and Case Review (Wales) Regulations 2015 ” ; c in paragraph (2)(f)(vii), omit the words “the Tax Credits (Approval of Child Care Providers) (Wales) Scheme 2007 or”, and d in paragraph (2D)(b), omit the words “the Tax Credits (Approval of Child Care Providers)(Wales) Scheme 2007 or”. Amendment of the Tax Credits (Claims and Notifications) Regulations 2002 6 1 The Tax Credits (Claims and Notifications) Regulations 2002 are amended as follows. 2 In regulation 2 (interpretation) omit the definitions of “Coronavirus Job Retention Scheme” and “critical worker”. 3 In regulation 11 (circumstances in which claims to be treated as – notices containing provision under section 17(2)(a), 4(a) or 6(a) of the Act) in paragraph (3)— a at the end of sub-paragraph (b) insert “or” ; b at the end of sub-paragraph (c) for “; or” substitute “.” , and c omit sub-paragraph (d). 4 In regulation 21 (increases of maximum rate of entitlement to a tax credit as a result of changes of circumstances to be dependent on notification), omit paragraph (4). 5 Omit regulation 21A (Coronavirus – date of notification – cases where change of circumstances which may decrease the rate at which a person is, or persons are, entitled to tax credit or mean entitlement to that tax credit ceases). 6 In regulation 25 (Date of notification – cases where change of circumstances which may increase the maximum rate), omit paragraph (4). 7 Omit regulation 25A (Coronavirus – date of notification – cases where change of circumstances may increase the maximum rate). 8 In regulation 26 (Date of notification – disability element and severe disability element of working tax credit) omit paragraph (4). 9 In regulation 26A (Date of notification – disability element where child is disabled or severely disabled), omit paragraph (5). 10 Omit regulation 26B (Coronavirus – date of notification of disability). Amendments of the Tax Credits (Payments by the Commissioners) Regulations 2002 7 1 The Tax Credits (Payments by the Commissioners) Regulations 2002 are amended as follows. 2 In regulation 3 in paragraph (5)(a), for “nineteen” substitute “twenty” . Revocation 8 The Child Benefit (General) (Coronavirus) (Amendment) Regulations 2021 are revoked. Michael Tomlinson Rebecca Harris Two of the Lords Commissioners of Her Majesty’s Treasury 18th May 2022 Justin Holliday Myrtle Lloyd Two of the Commissioners for Her Majesty’s Revenue and Customs 18th May 2022