Tax Credits (Miscellaneous Amendments No. 4) Regulations 2001

JurisdictionUK Non-devolved
CitationSI 2001/1082

2001 No. 1082

SOCIAL SECURITY

TAXES

The Tax Credits (Miscellaneous Amendments No. 4) Regulations 2001

Made 20th March 2001

Laid before Parliament 20th March 2001

Coming into force 10th April 2001

The Treasury, in exercise of the powers conferred upon them by sections 128(1)(d), 129(1)(d), 136(1), (3) and (5), 137(1) and 175(1), (3) and (4) of the Social Security Contributions and Benefits Act 19921, and section 2(1)(a) and (4) of, and paragraphs 1(c), (d) and (g) and 20(a) of Schedule 2 to, the Tax Credits Act 19992, 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. 4) Regulations 2001 and shall come into force on 10th April 2001.

(2) These Regulations shall have effect in relation to award periods commencing on or after 10th April 2001.

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.

Amendments to the Disability Working Allowance Regulations and the Family Credit Regulations
S-3 Amendments to the Disability Working Allowance Regulations and the Family Credit Regulations

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.

Interpretation
S-4 Interpretation

Interpretation

4. In the definition of “training allowance” in regulation 2 of the Disability Working Allowance Regulations and regulation 2 of the Family Credit Regulations5

(a) in paragraph (a) after the words “Secretary of State” insert “, the Learning and Skills Council for England, or the National Assembly for Wales”;

(b) in paragraph (c) after the words “Secretary of State” insert “, the National Assembly for Wales”.

Membership of a family
S-5 Membership of a family

Membership of a family

5. In regulation 8(1) of the Disability Working Allowance Regulations and regulation 6(1) of the Family Credit Regulations for the words “section 2(1)(b) of the Child Benefit Act 1975” substitute “section 142(1)(c) of the Contributions and Benefits Act”.

Income to be disregarded
S-6 Income to be disregarded

Income to be disregarded

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

(2) In paragraph 66 of Schedule 3 and paragraph 68 of Schedule 26

(a)

(a) after the words “participating in” insert “a course of training or instruction funded by or on behalf of the Secretary of State for Education and Employment, the National Assembly for Wales, the Scottish Enterprise or the Highlands and Islands Enterprise, or”;

(b)

(b) for the words “under the scheme” substitute “under the course or scheme”;

(c)

(c) for the words “in the scheme” substitute “in the course or scheme”.

Capital to be disregarded

Capital to be disregarded

S-7 Amend Schedule 4 to the Disability Working Allowance...

7. Amend Schedule 4 to the Disability Working Allowance Regulations (“Schedule 4”) and Schedule 3 to the Family Credit Regulations (“Schedule 3”) in accordance with regulations 8 and 9.

S-8 Add as paragraph 65 of Schedule 4 and paragraph 66 of Schedule...

8. Add as paragraph 65 of Schedule 4 and paragraph 66 of Schedule 37the following paragraph—

S-1

“1 Subject to sub-paragraph (2), the amount of any trust payment made to a claimant, or a member of a claimant’s family, who is—

(a) a diagnosed person; or

(b) the diagnosed person’s partner, or the person who was his partner at the date of his death; or

(c) a parent of a diagnosed person or a person acting in the place of his parents; or

(d) a member of the diagnosed person’s family (other than his partner) or a person who was a member of his family (other than his partner) at the date of his death.

S-2

2 Where a trust payment is made to—

(a) a person referred to in sub-paragraph (1)(a) or (b), that sub-paragraph shall apply for the period beginning on the date on which the trust payment is made and ending on the date on which that person dies;

(b) a person referred to in sub-paragraph (1)(c), that sub-paragraph shall apply for the period beginning on the date on which the trust payment is made and ending two years after that date;

(c) a person referred to in sub-paragraph (1)(d)...

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