Regulation 51 Determination of appropriate maximum disabled person’s tax creditF18I1

Subject to paragraphs (2) to (7) of this regulation, the appropriate maximum disabled person’s tax credit shall be the aggregate of the following credits—

The maximum amount to which paragraph F3(1)(b) refers shall be—

This paragraph applies to a child or young personF5...—

For the purposes of paragraph (1A)(a), “patient" has the same meaning it has in regulation 10.

This paragraph applies to a person in respect of whom the care component of disability living allowance is, or would but for either a suspension of benefit in accordance with regulations under section 113(2) of the Contributions and Benefits Act or an abatement as a consequence of hospitalisation, be payable at the highest rate prescribed under section 72(3) of that Act.

Where a claimant or, as the case may be, the partner of a claimant is married polygamously to two or more members of the same household, the maximum amount shall include, in respect of every such member but the first, an additional F7credit which F8equals the credit specified in column (2) F9of the table in Schedule 5 at paragraph 7.

For the purposes of paragraph (2), a person shall not be treated as a member of the same household as someone to whom he is married polygamously if he would not be so treated in the case of a monogamous marriage.

Where the capital of a child or young person, if calculated in accordance with Part V (income and capital) in like manner as for the claimant, F10except as provided in regulation 30(1) (modifications in respect of children and young persons), would exceed £3,000, the F11credit in respect of that child or young person shall be nil.

Where the weekly income of a child or young person, other than income consisting of any payment of maintenance whether under a court order or not, calculated F12in accordance with Part V, exceeds the amount F13or amounts specified for that child or young person in Schedule 5, the credit in respect of that child or young person shall be nil.

Where a child or young person is, for the purposes of regulation 10(2)(a) (membership of the same household), a patient or in residential accommodation on account of physical or mental handicap or physical or mental illness and has been so accommodated for the 52 weeks immediately before the date of claim, the credit in respect of that child or young person shall be nil.

For the purposes of this regulation the amount of any F14disabled person’s tax credit and the F15period during which that amount is appropriate in respect of any child or young person shall be determined by reference to the credit specified in Schedule 5 and the F16relevant period which includes the date on which the period under F17section 129(6) of the Contributions and Benefits Act (period of award) begins.