Tax Credits (Miscellaneous Amendments No. 2) Regulations 2002

JurisdictionUK Non-devolved
CitationSI 2002/525

2002 No. 525

SOCIAL SECURITY

TAXES

The Tax Credits (Miscellaneous Amendments No. 2) Regulations 2002

Made 7th March 2002

Laid before Parliament 8th March 2002

Coming into force 2nd April 2002

The Treasury, in exercise of the powers conferred upon them by sections 123(1)(b) and (c), 128(5), 129(8), 136(5)(b), 137(1) and 175(1) of the Social Security Contributions and Benefits Act 19921, and section 2(1)(a) of, and paragraphs 1(b), (c), (d) and (g) and 20(a) of Schedule 2 to, the Tax Credits Act 19992, and of all other powers enabling them in that behalf, hereby make the following Regulations:

Citation, commencement and effect
S-1 Citation, commencement and effect

Citation, commencement and effect

1.—(1) These Regulations may be cited as the Tax Credits (Miscellaneous Amendments No. 2) Regulations 2002 and shall come into force on 2nd April 2002.

(2) These Regulations shall have effect in relation to award periods commencing on or after 2nd April 2002.

Interpretation
S-2 Interpretation

Interpretation

2. In these Regulations—

“award periods” means award periods of disabled person’s tax credit or, as the case may be, working families' tax credit;

“the Disability Working Allowance Regulations” means the Disability Working Allowance (General) Regulations 19913;

“the Family Credit Regulations” means the Family Credit (General) Regulations 19874.

Treatment of child care charges
S-3 Treatment of child care charges

Treatment of child care charges

3.—(1) Amend regulation 51A(2) of the Disability Working Allowance Regulations5and regulation 46A(2) of the Family Credit Regulations6as follows.

(2) In the definition of “relevant childcare charges”7after sub-paragraph (h) insert

“or

(i)

(i) by a person in circumstances where the care service provided by him consists of child minding or of day care of children within the meaning of section 2 of the Regulation of Care (Scotland) Act 20018and is registered under Part 1 of that Act, or

(ii)

(ii) by a local authority in circumstances where the care service provided by the local authority consists of child minding or of day care of children within the meaning of section 2 of the Regulation of Care (Scotland) Act 2001 and is registered under Part 2 of that Act,”.

Sums to be disregarded in the calculation of income other than earnings

Sums to be disregarded in the calculation of income other than earnings

S-4 Amend Schedule 3 to the Disability Working Allowance...

4. Amend Schedule 3 to the Disability Working Allowance Regulations (“Schedule 3”) and Schedule 2 to the Family Credit Regulations (“Schedule 2”) as follows.

S-5 In paragraph 14 of Schedule 3 and paragraph 14 of Schedule 2 —...

5.—(1) In paragraph 14 of Schedule 3 and paragraph 14 of Schedule 29

(a)

(a) in sub-paragraph (b) after the words “war widow's” insert “or war widower's”;

(b)

(b) in sub-paragraph (c) after the word “widow” insert “or widower”.

S-6 In paragraphs 50, 51 and 52(1)(b) of Schedule 3 and paragraphs...

6. In paragraphs 50, 51 and 52(1)(b) of Schedule 3 and paragraphs 52, 53, and 54(1)(b) of Schedule 210after the word “widows” insert “or widowers”.

S-7 In paragraph 52(1)(a) of Schedule 3 and 54(1)(a) of Schedule 2...

7. In paragraph 52(1)(a) of Schedule 3 and 54(1)(a) of Schedule 2 after the word “widow” insert “or widower”.

Graham Stringer

Tony McNulty

Two of the Lords Commissioners of Her Majesty’s Treasury

7th March 2002

(This note is not part of the Regulations)

These Regulations amend the Disability Working Allowance (General) Regulations 1991 (“the Disability Working Allowance Regulations”) and the Family Credit (General) Regulations 1987 (“the Family...

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