The Tax Credits (Coronavirus, Miscellaneous Amendments) Regulations 2020
These Regulations amend a number of statutory instruments in relation to tax credits (social security benefits which are administered by Her Majesty’s Commissioners for Revenue and Customs) in consequence of the establishment of the Coronavirus Job Retention Scheme (which was established under a direction given by the Chancellor of the Exchequer under sections 71 amd 76 of the Coronavirus Act 2020 (c. 7)).