Tax Credits (Miscellaneous Amendments No. 9) Regulations 2001
| Jurisdiction | UK Non-devolved |
| Citation | SI 2001/3454 |
| Year | 2001 |
2001 No. 3454
SOCIAL SECURITY
TAXES
The Tax Credits (Miscellaneous Amendments No. 9) Regulations 2001
Made 22th October 2001
Laid before Parliament 23th October 2001
Coming into force 13th November 2001
The Treasury, in exercise of the powers conferred upon them by sections 136(5)(b) and (c), 137(1) and 175(1) of the Social Security Contributions and Benefits Act 19921, and section 2(1)(a) and (4) of, and paragraphs 1(g) and 20(a) of Schedule 2 to, the Tax Credits Act 19992, hereby make the following Regulations.
Citation, commencement and effect
1.—(1) These Regulations may be cited as the Tax Credits (Miscellaneous Amendments No.9) Regulations 2001 and shall come into force on 13th November 2001.
(2) These Regulations shall have effect in relation to award periods commencing on or after 13th November 2001.
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.
Amendments to the Disability Working Allowance Regulations and the Family Credit Regulations
3. Amend the Disability Working Allowance Regulations and the Family Credit Regulations as follows.
Income treated as capital
4. In regulation 34(4) of the Disability Working Allowance Regulations and regulation 31(4) of the Family Credit Regulations5after “paragraph 1,” insert “1A,”.6
Capital to be disregarded
5.—(1) Amend Schedule 4 to the Disability Working Allowance Regulations (“Schedule 4”) and Schedule 3 to the Family Credit Regulations (“Schedule 3”) as follows.
(2) Add as paragraph 68 of Schedule 4 and paragraph 69 of Schedule 37the following paragraph—
“1 Where a payment has been made to the claimant or his partner by, or on behalf of, a government of a country outside the United Kingdom, either from its own resources or with contributions from any other organisation, by way of compensation for a victim of National Socialism, the amount of that payment.
2 In sub-paragraph (1) the reference to a victim of National Socialism is a reference to...
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