Paragraph 21 I1

England, Wales and Scotland

Changes not yet applied. Later legislation changes this provision in ways not yet written into the text below:

Sch.4, para.58 amended by Tax Credits Schemes Amendment (Education Maintenance Allowance) 2000 reg 4(1)(2)(b)
Sch. 4 para. 1A inserted by Tax Credits 2001 reg. 4
Sch. 4 para. 51 substituted by Tax Credits (New Deal Consequential Amendments) 2001 reg. 9(2)
Sch. 4 para. 67 added by Tax Credits 2001 reg. 5(2)
Sch. 4 para. 68 added by Tax Credits 2001 reg. 5
Sch. 4 para. 39(2) words inserted by Secretaries of State for Health and Social Care and for Housing, Communities and Local Government and Transfer of Functions (Commonhold Land) 2018 Sch. para. 21(c)
Sch. 4 para. 41 word substituted by Secretary of State for Justice 2007 Sch. para. 15(3)
Sch. 4 para. 18 words substituted by Tax Credits 2002 reg. 5(2)

Any capital which by virtue of regulations 28 (capital treated as income) F1, 30(1) (modifications in respect of children and young persons) or 47 (treatment of student loans) is to be treated as income.

Annotations

Textual amendments

F1: Words in Sch. 4 para. 21 inserted (5.10.1993) by The Income-related Benefits Schemes (Miscellaneous Amendments) (No. 4) Regulations 1993 (S.I. 1993/2119), regs. 1(1)(b), 46(2) (with reg. 1(3))

Commencement

I1: Sch. 4 para. 21 in force at 7.4.1992, see reg. 1

Notes on Schedule 4

Modifications

C1: Sch. 4 paras. 55, 56 modified (temp. until 27.11.2001) (28.11.2000) by The Social Security (New Deal Pilot) Regulations 2000 (S.I. 2000/3134), regs. 1(1)(b), 17(1)(2)(b) (with regs. 1(2), 11, 19)