Article 4 Disabled person’s tax credit

In the Disability Working Allowance Regulations–

(a)

in regulation 51(4)^f1 (determination of appropriate maximum disabled person’s tax credit) the capital sum prescribed is £3,000;

(b)

in regulation 51(4), (5) and (6)^f2, the amount specified for the credit in respect of a child or young person is NIL;

(c)

in regulation 52(1)^f3 (applicable amount)–

(i)

in sub-paragraph (a) for the sum of £70.00 there shall be substituted the sum of £71.10;

(ii)

in sub-paragraph (b) for the sum of £90.00 there shall be substituted the sum of £91.45;

(d)

in Schedule 5^f4 (determination of the appropriate maximum disabled person’s tax credit) the sums prescribed shall be as set out in Schedule 2 to this Order.

Annotations

Footnotes

f1: Amended by S.I. 1993/2119; amended for Northern Ireland by S.R. 1993 No. 373.
f2: Paragraphs (4) and (5) of regulation 51 were amended by S.I. 1992/2155. Paragraphs (4) to (6) of that regulation were amended by S.I. 1999/2487 and, for Northern Ireland, by S.I. 1999/2488.
f3: Amended by S.I. 1992/2155 and 1999/2487; amended for Northern Ireland by S.I. 1999/2488.
f4: Amended by S.I. 1995/482 and 1339, 1996/2545, and 1999/264 and 2487; amended for Northern Ireland by S.R. 1995 Nos. 67 and 223, 1996 No. 476, 1997 No. 152, 1999 No. 50, and S.I. 1999/2488.