Tax Credits Citation and commencement 1 These Regulations may be cited as the Tax Credits and Child Benefit (Miscellaneous Amendments) Regulations 2023 and come into force on 15th March 2023. Amendment of the Tax Credits (Definition and Calculation of Income) Regulations 2002 2 1 The Tax Credits (Definition and Calculation of Income) Regulations 2002 are amended as follows. 2 In regulation 6 (trading income) in the definition of “taxable profits”, at the end insert “, and any amount of transition profits for the tax year 2023-24 under Step 5 of paragraph 70(2) and paragraphs 72 and 73 of Schedule 1 (abolition of basis periods) to the Finance Act 2022 .” . 3 In regulation 7(1) (social security income) — a after sub-paragraph (aa) insert— ab under regulations made under section 28 of the Social Security (Scotland) Act 2018 ; ; b omit the “and” at the end of sub-paragraph (c); and c after sub-paragraph (c) insert— ca by the Scottish Ministers in respect of the non-payment of a payment which ought to have been made under the regulations mentioned in sub-paragraph (ab); and . Amendment of the Working Tax Credit (Entitlement and Maximum Rate) Regulations 2002 3 1 The Working Tax Credit (Entitlement and Maximum Rate) Regulations 2002 are amended as follows. 2 In regulation 4(1) (entitlement to basic element of Working Tax Credit: qualifying remunerative work) — a in the third variation of the Second condition, at the end of sub-paragraph (c)(iv) after the semi-colon, insert “or” ; and b after sub-paragraph (c)(iv) insert— v entitled to carer’s assistance given in accordance with regulations made under section 28 of the Social Security (Scotland) Act 2018; . 3 In regulation 13(1)(c) (entitlement to child care element of working tax credit) — a at the end of sub-paragraph (iv) insert “; or” ; and b after sub-paragraph (iv) insert— v is entitled to carer’s assistance given in accordance with regulations made under section 28 of the Social Security (Scotland) Act 2018; . Amendment of the Child Benefit and Guardian’s Allowance (Administration) Regulations 2003 4 1 The Child Benefit and Guardian’s Allowance (Administration) Regulations 2003 are amended as follows. 2 In regulation 7 (evidence and information)— a for paragraph (1), substitute— 1 The Board may require the person making the claim for child benefit or guardian’s allowance to supply such information or evidence in connection with the claim, or any questions arising out of it, as the Board considers reasonable. ; b in paragraph (2) omit “certificates, documents,”; and c omit paragraph (3) . Amendment of the Child Benefit and Guardian’s Allowance (Decisions and Appeals) Regulations 2003 5 1 The Child Benefit and Guardian’s Allowance (Decisions and Appeals) Regulations 2003 are amended as follows. 2 In regulation 5 (revision of decisions within a prescribed period or on an application)— a in paragraph (2)— i omit the “or” at the end of sub-paragraph (a); ii in sub-paragraph (b) after “application for revision” insert “, except where the application relates to an anticipatory superseding decision,” iii after sub-paragraph (b)(iii) insert— ; or c subject to regulation 6 (late applications for revision of decisions), where notification of an anticipatory superseding decision is given, an application for the revision of that decision is received by the Board , at the appropriate office , at any time within the period starting with the date of the notification of the anticipatory superseding decision and ending one month after that decision takes effect in accordance with regulation 16(5) (date as from which superseding decisions take effect). ; and b after paragraph (3) insert— 4 In this regulation “ anticipatory superseding decision ” means a decision made in accordance with regulation 13(2)(a)(ii) (cases and circumstances in which superseding decisions may be made). . 3 In regulation 6 (late applications for revision of decisions)— a in paragraph (1) after “regulation 5(2)(b)(i) to (iii)” insert “or (c)” ; b in paragraph (3)(c) after “5(2)(b)” insert “or (c), as the case may be” ; and c in paragraph (5) after “regulation 5(2)(b)(i) to (iii)” insert “or (c), as the case may be” . Amendment of the Child Benefit (General) Regulations 2006 6 1 The Child Benefit (General) Regulations 2006 are amended as follows. 2 In regulation 1(3) (citation, commencement and interpretation) in the definition of “approved training” — a in sub-paragraph (b) after ““Foundation Apprenticeships””, insert “or “Jobs Growth Wales+”” ; and b in sub-paragraph (c) omit ““Employment Fund activity” or”. Steve Double Amanda Solloway Two of the Lords Commissioners of His Majesty’s Treasury 21st February 2023 Jonathan Athow Myrtle Lloyd Two of the Commissioners for His Majesty’s Revenue and Customs 21st February 2023