Tax Credits Act 2002 Schedule 4 para 13

Amendments to regulation-making powers under section 79

Schedule 4 paragraph 13 amends section 79 of the Social Security Act 1998, which governs the making of regulations and orders, to clarify that the general regulation-making power is subject to provisions allowing the Treasury or the Commissioners of Inland Revenue to make their own regulations.

• Amends section 79 of the Social Security Act 1998 concerning regulations and orders
• Modifies subsection (1) so that it is now subject to both subsection (2) and a new subsection (2A)
• Inserts a new subsection (2A) providing that the general regulation-making power is subject to any provision that assigns regulation-making to the Treasury or the Commissioners of Inland Revenue
• Ensures that where tax credits legislation gives regulation-making authority to the Treasury or the Inland Revenue, this takes precedence over the default rule

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