Tax Credits Act 2002 Schedule 4 paragraph 21

Amendment to immigration control exclusions from benefits

Paragraph 21 of Schedule 4 amends the Immigration and Asylum Act 1999 to narrow the reference in the exclusion provisions for persons subject to immigration control, replacing a broader reference to multiple benefit categories with a specific reference to child benefit only.

• This paragraph amends section 115(5) and (6) of the Immigration and Asylum Act 1999, which deals with excluding persons subject to immigration control from certain benefits.
• The previous wording referred to "the benefits mentioned in subsection (1)(f) or (g)", which covered a wider group of benefits including tax credits.
• The amendment substitutes that broader phrase with a simple reference to "child benefit", narrowing the scope of those particular subsections.
• This change reflects the fact that tax credits are now governed separately under the Tax Credits Act 2002 and no longer need to be addressed through the immigration control exclusion provisions in the same way.

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