UC rate for first child
Gov.uk info on UC says first child born before 6/4/17 still attracts the higher rate:
The Reg 36 table on legislation.gov.uk still shows a higher first child rate
But as far as I can see s14 of the WR&W Act has commenced with no frills and no transitional arrangements by virtue of Reg 4 of SI 2017/111. It simply deletes that row of the table doesn’t it? It leaves room for the Secretary of State to prescribe exemptions in regulations ... but where are they?
Can answer my own question: in a new Reg 43 of the UC Transitional Provisions Regs, added by SI 2017/376. Well obviously they wouldn’t put it in the s14 commencement order, that would show a complete lack of imagination.