Tax Credits (Miscellaneous Amendments No. 5) Regulations 2001
| Jurisdiction | UK Non-devolved |
2001 No. 1351
SOCIAL SECURITY
TAXES
The Tax Credits (Miscellaneous Amendments No. 5) Regulations 2001
Made 3rd April 2001
Laid before Parliament 4th April 2001
Coming into force 5th June 2001
The Treasury, in exercise of the powers conferred upon them by sections 128(5), 129(8) and 175(1) of the Social Security Contributions and Benefits Act 19921and section 2(1)(a) and (4) of, and paragraphs 1(c) and (d) 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. 5) Regulations 2001 and shall come into force on 5th June 2001.
(2) These Regulations shall have effect in relation to award periods of working families' tax credit or, as the case may be, disabled person’s tax credit commencing on or after 5th June 2001.
Amendments to the Family Credit (General) Regulations 1987
2. Amend the Family Credit (General) Regulations 19873in accordance with the provisions of regulations 3 and 4.
Determination of appropriate maximum working families' tax credit
3. In regulation 46(1A)4—
(a) in sub-paragraph (a) for “£100” substitute “£135”;
(b) in sub-paragraph (b) for “£150” substitute “£200”.
4. In the table in Schedule 45in column (2) at paragraph 1 for “£54.00” substitute “£59.00”.
Amendments to the Disability Working Allowance (General) Regulations 1991
5. Amend the Disability Working Allowance (General) Regulations 19916in accordance with the provisions of regulations 6 and 7.
Determination of appropriate maximum disabled person’s tax credit
6. In regulation 51(1AA)7—
(a) in sub-paragraph (a) for “£100” substitute “£135”;
(b) in sub-paragraph (b) for “£150” substitute “£200”.
7. In the table in Schedule 58in column (2)—
(a) at paragraph 1 for “£56.05” substitute “£61.05”;
(b) at paragraph 2 for “£86.25” substitute “£91.25”.
Dave Clelland
Greg Pope
Two of the Lords Commissioners of Her Majesty’s Treasury
3rd April 2001
(This note is not part of the Regulations)
These Regulations amend the Family Credit (General) Regulations 1987 (S.I. 1987/1973) (“the Family Credit Regulations”) and the Disability Working Allowance (General) Regulations 1991 (S.I. 1991/2887) (“the...
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