# The Child Benefit (General) and Tax Credits (Miscellaneous Amendments) Regulations 2014 S.I. 2014/2924 · made 6 November 2014 These Regulations amend the Child Benefit (General) Regulations 2006 (S.I. 2006/223) (“the Child Benefit Regulations”), the Child Tax Credit Regulations 2002 (S.I. 2002/2007) (“the Child Tax Credit Regulations”), the Working Tax Credit (Entitlement and Maximum Rate) Regulations 2002 (S.I. 2002/2005) (“the Working Tax Credit Regulations”), and the Tax Credits (Definition and Calculation of Income) Regulations 2002 (S.I. 2002/2006) (“the Income Regulations”). Made under: Social Security Contributions and Benefits Act 1992 (Section 142, Section 175); Social Security Contributions and Benefits (Northern Ireland) Act 1992 (Section 138, Section 171); Tax Credits Act 2002 (Section 7, Section 8, Section 9, Section 11, Section 12, Section 65, Section 67) PDFs: Printed copy https://openlegislation.uk/child-benefit-general-and-tax-credits-miscellaneous-amendments-regulations-2014/pdf/uksi_20142924_en.pdf; UK Explanatory Memorandum https://openlegislation.uk/child-benefit-general-and-tax-credits-miscellaneous-amendments-regulations-2014/pdf/uksiem_20142924_en.pdf ## Introductory text Social Security Tax Credits Made 6th November 2014 Laid before Parliament 7th November 2014 Coming into force 28th November 2014 The Treasury, in exercise of the powers conferred by sections 142(2)(b) and 175(1), (1A) and (3) of the Social Security Contributions and Benefits Act 1992 and sections 138(1)(c) and 171(1) and (3) of the Social Security Contributions and Benefits (Northern Ireland) Act 1992 and now exercisable by them, and sections 7(8), 8(4)(b), 9(6), 11(1), 12(3), 65(1), (7) and (9) and 67 of the Tax Credits Act 2002, make the following Regulations. ## 1 Citation and commencement These Regulations may be cited as the Child Benefit (General) and Tax Credits (Miscellaneous Amendments) Regulations 2014 and come into force on 28th November 2014. ## 2 Amendment of the Child Benefit (General) Regulations 2006 In regulation 3(2)(ab)(i) of the Child Benefit (General) Regulations 2006, after “standard”, insert “above ordinary national diploma, a national diploma or national certificate”. ## 3 Amendment of the Child Tax Credit Regulations 2002 (1) The Child Tax Credit Regulations 2002 are amended as follows. (2) In regulation 5(5), at the end, insert “and shall include gaps between the ending of one course and the commencement of another, where the person enrols on and commences the latter course”. (3) In regulation 8(2)— (a) for sub-paragraph (b), substitute— “(b) he is certified as severely sight impaired or blind by a consultant ophthalmologist;”; and (b) in sub-paragraph (c), omit the words “registered or”, and before “blind”, insert “severely sight impaired or”. ## 4 Amendment of the Working Tax Credit (Entitlement and Maximum Rate) Regulations 2002 (1) The Working Tax Credit (Entitlement and Maximum Rate) Regulations 2002 are amended as follows. (2) In regulation 14(4)— (a) for sub-paragraph (b), substitute— “(b) the child is certified as severely sight impaired or blind by a consultant ophthalmologist;”; (b) in sub-paragraph (c), for “registered as blind in such a register”, substitute “certified as severely sight impaired or blind by a consultant ophthalmologist”. (3) For paragraph 9 of Part 1 of Schedule 1, substitute— “9. He is certified as severely sight impaired or blind by a consultant ophthalmologist.”. ## 5 Amendment of the Tax Credits (Definition and Calculation of Income) Regulations 2002 In Table 1 in regulation 4(4) of the Tax Credits (Definition and Calculation of Income) Regulations 2002, after the final entry, insert— “22. The payment of a qualifying bonus within section 312A of ITEPA (limited exemption for qualifying bonus payments).”. ## Signature Gavin Barwell David Evennett Two of the Lords Commissioners of Her Majesty’s Treasury 6th November 2014 ## Explanatory note (This note is not part of the Regulations) These Regulations amend the Child Benefit (General) Regulations 2006 (S.I. 2006/223) (“the Child Benefit Regulations”), the Child Tax Credit Regulations 2002 (S.I. 2002/2007) (“the Child Tax Credit Regulations”), the Working Tax Credit (Entitlement and Maximum Rate) Regulations 2002 (S.I. 2002/2005) (“the Working Tax Credit Regulations”), and the Tax Credits (Definition and Calculation of Income) Regulations 2002 (S.I. 2002/2006) (“the Income Regulations”). Regulation 2 of these Regulations amends regulation 3(2)(ab)(i) of the Child Benefit Regulations to correctly reflect the types of academic courses the pursuit of which preclude entitlement in respect of a qualifying young person to Child Benefit. Regulation 3(2) of these Regulations amends regulation 5(5) of the Child Tax Credit Regulations. The meaning of “full-time education” for the purposes of regulation 5(3)-(4) is extended so as to allow entitlement to continue during gaps between courses being undertaken by a qualifying young person. Regulation 3(3) and regulation 4 of these Regulations substitute a new definition of “blind” into regulation 8 of the Child Tax Credit Regulations and regulation 14(4) and paragraph 9 of Part 1 of Schedule 1 to the Working Tax Credit Regulations respectively. This is to ensure that the definition of “blind” for tax credits purposes reflects the definition of “blind” used by the Department for Work and Pensions in its regulations, which are also being updated. Regulation 5 amends the Income Regulations in order to add qualifying bonuses within section 312A of the Income Tax (Earning and Pensions) Act 2003 (c. 1) to the list of sources of income that are disregarded when calculating income for tax credits purposes. A full Impact Assessment has not been produced for this instrument as no impact on the private or voluntary sectors is foreseen. --- Source: https://www.legislation.gov.uk/uksi/2014/2924 (the official version) Page: https://openlegislation.uk/child-benefit-general-and-tax-credits-miscellaneous-amendments-regulations-2014 Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.