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United Kingdom Statutory Instruments |
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You are here: BAILII >> Databases >> United Kingdom Statutory Instruments >> The Tax Credits (Miscellaneous Amendments) Regulations 2002 URL: http://www.bailii.org/uk/legis/num_reg/2002/20020014.html |
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| Made | 8th January 2002 | ||
| Laid before Parliament | 8th January 2002 | ||
| Coming into force | 29th January 2002 |
Treatment of child care charges
3.
- (1) Amend regulation 51A(2) of the Disability Working Allowance Regulations[5] and regulation 46A(2) of the Family Credit Regulations[6] as follows.
(2) In the definition of "relevant childcare charges"[7] after sub-paragraph (e) insert
Income to be disregarded
4.
- (1) Amend paragraph 25 of Schedule 3 to the Disability Working Allowance Regulations and paragraph 25 of Schedule 2 to the Family Credit Regulations[11] as follows.
(2) For the words "17 or 24" substitute "17, 23C, 24, 24A, or 24B"[12].
Capital to be disregarded
5.
- (1) Amend paragraph 18 of Schedule 4 to the Disability Working Allowance Regulations[13] and paragraph 18 of Schedule 3 to the Family Credit Regulations[14] as follows.
(2) For the words "17 or 24" substitute "17, 23C, 24, 24A or 24B".
John Heppell
Tony McNulty
Two of the Lords Commissioners of Her Majesty's Treasury
8th January 2002
Regulation 4 amends paragraph 25 of Schedule 3 to the Disability Working Allowance Regulations and paragraph 25 of Schedule 2 to the Family Credit Regulations so as to add to the list of payments by local authorities to be disregarded as income in computing entitlement to working families' tax credit and disabled person's tax credit payments under sections 23C, 24A and 24B of the Children Act 1989 (continuing functions to children formerly in local authority care, and advice and assistance).
Regulation 5 makes a similar amendment as that made by regulation 4 to paragraph 18 of Schedule 4 to the Disability Working Allowance Regulations and paragraph 18 of Schedule 3 to the Family Credit Regulations (payments by local authorities to be disregarded as capital in computing entitlement to working families' tax credit and disabled person's tax credit).
[5] Regulation 51A was inserted as regulation 15A by regulation 3(4) of S.I. 1994/1924, and the inserted regulation was renumbered as regulation 51A by regulation 17 of S.I. 1999/2487.back
[6] Regulation 46A was inserted as regulation 13A by regulation 4(4) of S.I. 1994/1924, and the inserted regulation was renumbered as regulation 46A by regulation 6 of S.I. 1999/2487.back
[7] The definition of "relevant childcare charges" in regulation 51A(2) of the Disability Working Allowance Regulations was amended by regulation 5(a) of S.I. 1995/516, regulation 7(2) of S.I. 1996/2545, regulation 5(b) of S.I. 1999/714, regulation 19(2) of S.I. 1999/2487 and regulation 5 of S.I. 2000/795. The definition of "relevant childcare charges" in regulation 46A(2) of the Family Credit Regulations was amended by regulation 4(2) of S.I. 1996/2545, regulation 12(a) of S.I. 1995/516, regulation 2(4) of S.I. 1997/2793, regulation 4(b) of S.I. 1999/714, regulation 8(2) of S.I. 1999/2487 and regulation 5 of S.I. 2000/795.back
[8] 1989 c. 41. Part XA comprising sections 79A to 79X was inserted by section 79 of the Care Standards Act 2000 (c.14).back
[9] S.I. 2001/2041 (c. 68).back
[10] Schedule 9A to the Children Act 1989 was inserted by Schedule 3 to the Care Standards Act 2000.back
[11] Paragraph 25 of Schedule 2 to the Family Credit Regulations was substituted by paragraph 3(c) of the Schedule to S.I. 1992/573.back
[12] Section 23C of the Children Act 1989 was inserted by section 2(4) of the Children (Leaving Care) Act 2000 (c. 35). Sections 24 to 24C of the Children Act 1989 were substituted for section 24 of that Act by section 4(1) of the Children (Leaving Care) Act 2000.back
[13] Paragraph 18 of Schedule 4 to the Disability Working Allowance Regulations was amended by paragraph 19 of the Schedule to S.I. 1992/2155.back
[14] Paragraph 18 of Schedule 3 to the Family Credit Regulations was substituted by paragraph 4 of the Schedule to S.I. 1992/573.back
