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Chapter TCTM04903

Document Cited authorities 4 Cited in Related
Vincent
Published date19 March 2016
Record NumberTCTM04903
CourtHM Revenue & Customs
IssuerHM Revenue & Customs
The Tax Credits (Definition and Calculation of Income) Regulations 2002, Reg.19, Table 6, Item 3

A mandatory top-up payment may be disregarded if it is made:

  • under section 2 of the Employment and Training Act 1973, or section 1 of the Employment and Training Act (Northern Ireland) 1950 in respect of a claimant’s participation in:

    • an employment programme in the Voluntary Sector, or
    • an employment programme such as the Environmental Task Force Options of the New Deal, or
    • an employment programme such as the Community Task Force, or
    • the Intensive Activity Period of the New Deal 25 plus (or, in Northern Ireland, the Preparation for Employment Programme), or
    • the Steps to Work Programme specified in Regulation 75(1)(a)(vi) of the Jobseeker’s Allowance Regulations (Northern Ireland) 1996, or
    • the Backing Young Britain programme following arrangements made under section 2 of the Employment Act

A payment may also be disregarded if it is paid under a...

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