Tax Credits (Miscellaneous Amendments) Regulations 2002
| Jurisdiction | UK Non-devolved |
| Citation | SI 2002/14 |
| Year | 2002 |
2002 No. 14
SOCIAL SECURITY
TAXES
The Tax Credits (Miscellaneous Amendments) Regulations 2002
Made 8th January 2002
Laid before Parliament 8th January 2002
Coming into force 29th January 2002
The Treasury, in exercise of the powers conferred upon them by sections 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(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
1.—(1) These Regulations may be cited as the Tax Credits (Miscellaneous Amendments) Regulations 2002 and shall come into force on 29th January 2002.
(2) These Regulations shall have effect in relation to award periods commencing on or after 29th January 2002.
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
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 (e) insert
“or
(f)
(f) by persons registered under Part XA of the Children Act 19898, or
(g)
(g) by persons to whom section 79D of the Children Act 1989 (requirement to register) does not yet apply by virtue of paragraph 20 of the Care Standards Act 2000 (Commencement No. 7 (England) and Transitional, Transitory and Savings Provisions) Order 20019, or
(h)
(h) in schools or establishments which are exempted from registration under Part XA of the Children Act 1989 by virtue of paragraph 1 or 2 of Schedule 9A10to that Act,”.
Income to be disregarded
4.—(1) Amend paragraph 25 of Schedule 3 to the Disability Working Allowance Regulations and paragraph 25 of Schedule 2 to the Family Credit Regulations11as follows.
(2) For the words “17 or 24” substitute “17, 23C, 24, 24A, or 24B”12.
Capital to be disregarded
5.—(1) Amend paragraph 18 of Schedule 4 to the Disability Working Allowance Regulations13and paragraph 18 of Schedule 3 to the Family Credit Regulations14as follows.
(2) For the words “17 or 24” substitute “17, 23C, 24, 24A or 24B”.
John Heppell
Tony McNulty
Two of the Lords Commissioners of Her Majesty’s Treasury
8th January 2002
(This note is not part of the Regulations)
These Regulations amend the Disability Working Allowance (General) Regulations 1991 and the Family Credit (General) Regulations 1987 with effect for award periods of working families' tax credit and disabled person’s tax credit commencing on or after 29th January 2002.
Regulation 1 provides for citation, commencement and effect and regulation 2 for interpretation.
Regulation 3 amends regulation 51A of the Disability Working Allowance Regulations and regulation 46A of the Family Credit Regulations so as to extend the definition of “relevant childcare charges” to include charges for childcare provided
by persons registered by OFSTED under Part XA of the Children Act 1989,
by persons to whom the requirement to register under Part XA of that...
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